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Earnings management in response to the introduction of the Australian gold tax
Monem, RM - 2003
Earnings from gold mining in Australia remained tax-exempt for almost seven decades until January 1, 1991. In the early 1980s, rapid economic prosperity induced by escalated gold prices brought the Australian gold-mining industry under intense political scrutiny. Using a variant of the modified...
Persistent link: https://www.econbiz.de/10009448132
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An Alternative Measure to Detect Intentional Earnings Management through Discretionary Accruals
Ibrahim, Salma Samir - 2005
. The power of the tests is measured in random samples with added accrual manipulation as well as a sample of firms targeted …
Persistent link: https://www.econbiz.de/10009450581
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Derivative Finanzinstrumente nach HGB, IFRS und US-GAAP sowie ihre Bedeutung f?r die Jahresabschlusspolitik und -analyse
Gantzkow, Marcus - 2007
Die Dissertation wurde mit der Zielsetzung verfasst, die Bedeutung von derivativen Finanzinstrumenten f?r die Jahresabschlusspolitik und -analyse darzustellen. These der Dissertation ist hierbei, dass derivative Finanzinstrumente und die mit ihnen verbundenen Chancen und Risiken ma?geblichen...
Persistent link: https://www.econbiz.de/10009482293
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Strategic Misrepresentation of Information : Implications of Biased and Diverse Information in Capital Markets
Kleinert, Martin - 2006
Today's predominant disclosure philosophy calls for the fulldisclosure of all decision relevant information bycompanies. More publicly available information, theargument goes, limits the adverse selection problem by reducinginformation asymmetry among heterogeneous investors. Thus, theliquidity...
Persistent link: https://www.econbiz.de/10009475317
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Mandatory Works Councils in Germany: Their Effects on Productivity and Profits
Müller, Steffen - 2009
Arbeitnehmer haben in Deutschland das Recht zur Wahl von Betriebsräten. Betriebsräte haben gesetzliche Informations-, Konsultations- und Mitbestimmungsrechte. Die Effekte von Betriebsräten auf Produktivität und Gewinne von mittelgroßen Betrieben des verarbeitenden Gewerbes werden mit Daten...
Persistent link: https://www.econbiz.de/10009451164
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Financial Statement Misstatements, Auditor Litigation, and Subsequent Auditor Behavior
Wilkins, Michael (contributor) - 2009
This paper examines the occurrence and outcome of auditor litigation related to financial statement misstatements and the effect of auditor misstatement-based litigation on subsequent auditor behavior. The study is motivated by recent calls to limit auditor legal liability and the need to...
Persistent link: https://www.econbiz.de/10009464856
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A New Era for the Big 8? Evidence on the Association Between Earnings Quality and Audit Firm Type
Omer, Thomas C. (contributor) - 2009
I examine the association between earnings quality and audit firm type using a three-tiered audit firm classification scheme which allows for an explicit examination of the quality of Second-Tier audited earnings. My tests are motivated by the lack of competition in the market for audit...
Persistent link: https://www.econbiz.de/10009464880
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Understanding the Accrual Anomaly
Zhang, Lu - 2007
) controlling for invest-ment substantially reduces the magnitude of the accrual anomaly; (iii) the ex-ante expectedreturns of … various accrual strategies have been stable at around 5% per annum over the past 35years; (iv) the accounting reliability of … various accrual components is inversely related to theircross-correlations with investment-to-assets; and finally (v) high …
Persistent link: https://www.econbiz.de/10009476721
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Network effects, compatibility, and adoption of standards
Grajek, Michał - 2005
standard and international trade. The estimation results allow us to formulate some interesting policy conclusions. …
Persistent link: https://www.econbiz.de/10009467122
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Asymmetrische Effekte der Geldpolitik auf die Industrie in der Bundesrepublik Deutschland - eine Untersuchung auf Branchenebene
Hock, Thorsten - 2003
Die Arbeit setzt sich mit Unterschieden des geldpolitischen Transmissionsprozesses im Verarbeitenden Gewerbe der Bundesrepublik Deutschland auseinander. Dazu wird der Sektor nach der Systematik der BACH-Datenbank der europäischen Kommission in 10 Branchen eingeteilt. An eine kurze Betrachtung...
Persistent link: https://www.econbiz.de/10009433722