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Do Chinese listed firms actively alter the design of pay-performance sensitivity following financial restatement?
Ma, Chen; Li, Bin; Dong, Nanyan - In: Asia-Pacific journal of accounting & economics : … 26 (2019) 4, pp. 382-408
Persistent link: https://www.econbiz.de/10012174161
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Internal control reporting and accounting standards : a cross-country comparison
Wilford, Amanda L. - In: Journal of accounting and public policy 35 (2016) 3, pp. 276-302
Persistent link: https://www.econbiz.de/10011502802
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The tax elasticity of financial statement income : implications for current reform proposals
Dharmapala, Dhammika - In: National tax journal 73 (2020) 4, pp. 1047-1064
Persistent link: https://www.econbiz.de/10012590723
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Admitting mistakes : home country effect on the reliability of restatement reporting
Srinivasan, Suraj; Wahid, Aida Sijamic; Yu, Gwen - 2012
We study the frequency of restatements by foreign firms listed on US exchanges. We find that the restatement rate of US listed foreign firms is significantly lower than that of comparable US firms and that the difference depends on the firm's home country characteristics. Foreign firms from...
Persistent link: https://www.econbiz.de/10009655231
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Transparency and accountability for the global good? : the UK’s implementation of EU law requiring country-by-country reporting of payments to governments by extractives
Chatzivgeri, Eleni; Chew, Lynsie; Crawford, Louise; … - In: Critical perspectives on accounting : an international … 67/68 (2020), pp. 1-22
Persistent link: https://www.econbiz.de/10012286088
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Configurational analysis of firms' performance : understanding the role of Internet financial reporting
Pinto, Inês; Picoto, Winnie Ng - In: Journal of business research : JBR 69 (2016) 11, pp. 5360-5365
Persistent link: https://www.econbiz.de/10011590323
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Effects of financial statements information on firms' value : evidence from Vietnamese listed firms
Dang Ngoc Hung; Pham Duc Cuong; Vu Thi Bich Ha - In: Investment management and financial innovations 15 (2018) 4, pp. 210-218
Persistent link: https://www.econbiz.de/10012055876
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Qualitative characteristics of financial reporting and non-financial business performance
Al-Dmour, Ahmad; Abbod, Maysem F.; Al-Dmour, Hani - In: International journal of corporate finance and … 4 (2017) 2, pp. 1-22
Persistent link: https://www.econbiz.de/10011864173
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IFRS adoption, firms’ investment efficiency and financial reporting quality : a new empirical assessment of moderating effects from Saudi listed firms
Alruwaili, Waleed S.; Ahmed, Abdullahi Dahir; Joshi, Mahesh - In: International journal of accounting and information … 31 (2023) 2, pp. 376-411
Persistent link: https://www.econbiz.de/10014316253
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The impact of firm life cycle on abnormal earnings in financial statement quality : evidence from Vietnam
Nguyen-Quynh-Nhu Ngo; Uyen-Nhi Ly; Quynh-Mai Truong; … - In: Journal for global business advancement : JGBA 15 (2022) 6, pp. 686-713
Persistent link: https://www.econbiz.de/10014375376