Purpose – The purpose of this paper is to examine the relationship between capital expenditures and corporate earnings … for 357 manufacturing firms listed on the Taiwan Stock Exchange over the sample period 1992‐2002. Design … grouped into eight portfolios ranked by capital investment ratio estimated from the investment period. Corporate earnings in …

companies, good news has a delayed impact on earnings, as accountants only allow the effect of such news to be recognized … gradually in the earnings measure. Conversely, bad news is reflected rapidly in earnings. The results confirm a general upward … trend in the degree of conservatism of accounting earnings over the period as a whole. However, except for firm size, none …

Purpose – The purpose of this paper is to examine the association between earnings management and the gender of the … CFOs are following more conservative earnings management strategies. Research limitations/implications – In general, the … the potential effects of female executives on earnings management. The findings reported in this paper provide novel …

earnings restatement by the public companies listed in the Toronto stock exchange in Canada. Design/methodology/approach – The … restatement of earnings. This is evident from the fact that irrespective of the reasons for restatement, all restatements show a … higher for those reasons that are directly related to the earnings management than those that do not involve any active …

Purpose – This paper seeks to deal with the problem of the anomalous negative price‐earnings relation for firms listed … in the Athens Stock Exchange (ASE). Design/methodology/approach – The simple earnings capitalization model is employed to … investigate the association between price and earnings across profit and loss firms listed in the ASE. Findings – This study …

, that is, the firm's age, the capital expenditure required, growth in earnings per share, board independence, and CEO …