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Voluntary IFRS disclosures: evidence from the transition from UK GAAP to IFRSs
Iatridis, George Emmanuel - In: Managerial Auditing Journal 27 (2012), pp. 573-597
Standard (IFRS) disclosures in the pre-adoption period has affected the IFRS transition process of UK listed firms. The study … also seeks to identify the motivation of firms with financing needs to provide voluntary IFRS disclosures and determines … whether the provision of voluntary IFRS disclosures in the pre-adoption period leads to more value relevant numbers. Design …
Persistent link: https://www.econbiz.de/10010607518
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Euro adoption and the quality of accounting information
Dimitropoulos, Panagiotis E.; Asteriou, Dimitrios; … - In: Managerial Auditing Journal 27 (2012) 3, pp. 299-328
Purpose – The purpose of this paper is to consider the impact of the drachma's replacement by the euro on the quality of accounting information published by Greek listed firms. Design/methodology/approach – The authors examined how the adoption of the euro currency impacted on the timeliness...
Persistent link: https://www.econbiz.de/10014929285
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Voluntary IFRS disclosures: evidence from the transition from UK GAAP to IFRSs
Emmanuel Iatridis, George - In: Managerial Auditing Journal 27 (2012) 6, pp. 573-597
Standard (IFRS) disclosures in the pre‐adoption period has affected the IFRS transition process of UK listed firms. The study … also seeks to identify the motivation of firms with financing needs to provide voluntary IFRS disclosures and determines … whether the provision of voluntary IFRS disclosures in the pre‐adoption period leads to more value relevant numbers. Design …
Persistent link: https://www.econbiz.de/10014929297
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Value relevance of voluntary disclosure and the global financial crisis: evidence from China
Wang, Zhuoming; Ali, Muhammad Jahangir; Al-Akra, Mahmoud - In: Managerial Auditing Journal 28 (2013), pp. 444-468
Purpose – The purpose of this study is to examine whether the level of voluntary disclosure affects firm value in the Chinese capital market. It also investigates whether voluntary disclosure and the values of Chinese firms are influenced by the global financial crisis (GFC)....
Persistent link: https://www.econbiz.de/10010686136
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“Big 4 fee premium” and audit quality: latest evidence from UK listed companies
Campa, Domenico - In: Managerial Auditing Journal 28 (2013), pp. 680-707
Purpose – Using the most recent observations (2005-2011) from a sample of UK listed companies, This paper aims to investigate whether Big 4 audit firms exhibit a “fee premium” and, if this is the case, whether the premium is related to the delivery of a better audit service....
Persistent link: https://www.econbiz.de/10010711255
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Value relevance of voluntary disclosure and the global financial crisis: evidence from China
Wang, Zhuoming; Jahangir Ali, Muhammad; Al‐Akra, Mahmoud - In: Managerial Auditing Journal 28 (2013) 5, pp. 444-468
Purpose – The purpose of this study is to examine whether the level of voluntary disclosure affects firm value in the Chinese capital market. It also investigates whether voluntary disclosure and the values of Chinese firms are influenced by the global financial crisis (GFC)....
Persistent link: https://www.econbiz.de/10014929330
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The impact of earnings management on the value relevance of earnings
Mostafa, Wael - In: Managerial Auditing Journal 32 (2017) 1, pp. 50-74
Purpose This paper aims to examine the association between earnings management and the value relevance of earnings (the latter is operationalized by earnings response coefficient). Specifically, this study examines whether opportunistic earnings management has a negative impact on the value...
Persistent link: https://www.econbiz.de/10014929874
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“Big 4 fee premium” and audit quality: latest evidence from UK listed companies
Campa, Domenico - In: Managerial Auditing Journal 28 (2013) 8, pp. 680-707
Purpose – Using the most recent observations (2005‐2011) from a sample of UK listed companies, This paper aims to investigate whether Big 4 audit firms exhibit a “fee premium” and, if this is the case, whether the premium is related to the delivery of a better audit service....
Persistent link: https://www.econbiz.de/10014930239
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Do auditors perceive that there exists earnings management in goodwill accounting under IFRS?: Finnish evidence
Pajunen, Kati; Saastamoinen, Jani - In: Managerial Auditing Journal 28 (2013) March, pp. 245-260
financial reporting standards (IFRS). More specifically, the authors surveyed auditors to see if they believe that IFRS enables … lines of thought regarding goodwill accounting under IFRS. According to the first line of thought, managers of listed … favorable attitude towards the IFRS procedures of goodwill accounting. Big Four auditors seem to favor goodwill accounting under …
Persistent link: https://www.econbiz.de/10010685388
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Do auditors perceive that there exists earnings management in goodwill accounting under IFRS?
Pajunen, Kati; Saastamoinen, Jani - In: Managerial Auditing Journal 28 (2013) 3, pp. 245-260
financial reporting standards (IFRS). More specifically, the authors surveyed auditors to see if they believe that IFRS enables … lines of thought regarding goodwill accounting under IFRS. According to the first line of thought, managers of listed … favorable attitude towards the IFRS procedures of goodwill accounting. Big Four auditors seem to favor goodwill accounting under …
Persistent link: https://www.econbiz.de/10014929321