This study provides evidence on the association between board composition and different types of continuous disclosure. Our sample is based on a sample of 450 firms for the period 2006–2007. Our experimental design uses both ordinary least-squares (OLS) regressions and two-stage...

In this paper we categorise accruals on the basis of how they are generated, and empirically evaluate whether this categorisation provides additional insights into future earnings and is relevant to the estimation of firm value. Specifically, we categorise accruals on the basis of whether the...