Purpose – The purpose of this paper is to examine the effect of the mandatory adoption of corporate governance mechanisms on serious firm issues (earnings manipulation, management effectiveness and firm's financing). Design/methodology/approach – Cross-sectional analysis is employed to...

Purpose – The purpose of this paper is to examine the effect of the mandatory adoption of corporate governance mechanisms on serious firm issues (earnings manipulation, management effectiveness and firm's financing). Design/methodology/approach – Cross‐sectional analysis is employed to...

Outlines previous research into the factors influencing managers’ choice of accounting procedures and auditors’ acceptance of them, including regulatory action by the US Securities and Exchange Commission (SEC). Studies data from 1980‐1996 SEC enforcement actions against big five...

Purpose -Public-private partnership (PPP) growth is often related to infrastructure development needs and public debt increase. Despite huge infrastructure (re)construction needs, the number of PPP projects in Croatia has been rather small so far. The purpose of this paper is to analyse the...

Explains the rating system for US municipal bonds and its effect on borrowing costs, reviews relevant research and provides a study of the factors affecting grading by rating agencies in Virginia using 1995 data. Explains the methodology and presents the results, which identify five significant...

Purpose – Public-private partnership (PPP) growth is often related to infrastructure development needs and public debt increase. Despite huge infrastructure (re)construction needs, the number of PPP projects in Croatia has been rather small so far. The purpose of this paper is to analyse the...

Purpose – Firms are concerned about earnings per share (EPS) dilution after equity issues. The purpose of this paper is to investigate whether firms manage upward their discretionary accruals around seasoned equity offerings (SEOs) to mitigate the impact of dilution on reported earnings....

Purpose – The aim of this paper is to examine empirically the managerial earnings management practices of financially distressed firms, and to consider whether these practices changed during the recent global financial crisis. Although corporate distress has been a topic of research interest...

Purpose – Firms are concerned about earnings per share (EPS) dilution after equity issues. The purpose of this paper is to investigate whether firms manage upward their discretionary accruals around seasoned equity offerings (SEOs) to mitigate the impact of dilution on reported earnings....

Purpose – The purpose of this paper is to investigate the interaction between earnings management and institutional shareholdings of firms conducting seasoned equity offerings (SEOs). Design/methodology/approach – The authors work on three issues: first, whether earnings management of firms...