Purpose – The purpose of this paper is to investigate the economic consequences of different dimensions of accounting … argued that the two dimensions of conservatism convey different information to the market about the quality of accounting … to examine the relationship between the cost of equity capital and accounting conservatism controlling for other risk …

/methodology/approach – This method relies on cluster analysis and a large sample of firms. Using the accounting data from the firms, portfolios …/implications – This research has shown significant predictive relationships between accounting data and market based cost of capital …

Purpose – This paper seeks to investigate the accounting factors that affect the value of a firm. Design …/methodology/approach – Cross-sectional analysis is employed to investigate the association between critical accounting ratios and stock returns …

Purpose – The purpose of this paper is to examine whether high analyst coverage increases or decreases accounting …-2006. The authors used both accrual-based and market-value-based measures of accounting conservatism, also the extent to which … accounting conservatism. The regression analyses are conducted to test the hypotheses. Findings – Strong evidence was found that …

Purpose – This paper attempts to combine the developments in the accounting area with those in the auditing area. More … specifically, it presents the effects of International Accounting Standards (IAS) on the auditor findings and report. Design … further examined. Originality/value – Most of the research focuses on the accounting effects of IFRS. In this study, it is …

Purpose -This paper aims to examine the contemporary association between accounting information and a number of … accounting drivers of beta and to assess whether their explanatory variable power has changed or declined over time. Design …/methodology/approach -Beta estimates are calculated using adjustments for thin-trading, central tendency, leverage, and time variance. Accounting …