Evidence of voluntary accounting disclosures in the Athens Stock Market Purpose – The purpose of this paper is to explore the motives for providing voluntary accounting disclosures and investigate the financial differences between voluntary and non-voluntary disclosers. The paper also examines the association between the provision of voluntary disclosures and earnings management. ...
Year of publication: |
2012
|
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Authors: | Iatridis, George ; Alexakis, Panayotis |
Published in: |
Review of Accounting and Finance. - Emerald Group Publishing. - Vol. 1.2012, February, 11, p. 73-92
|
Publisher: |
Emerald Group Publishing |
Subject: | Athens Stock Market | Big-4 auditing | Change in management | Disclosure | Earnings management | Greece | Stock exchanges | Stock markets | Voluntary accounting disclosures |
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