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Corporate governance and transparency : evidence from stock return synchronicity

Ntow-Gyamfi, Matthew; Bokpin, Godfred A.; Gemegah, Albert - In: Journal of financial economic policy 7 (2015) 2, pp. 157-179

Persistent link: https://www.econbiz.de/10011399688

Corporate Governance, CEO Compensation and Accounting Conservatism

Sikalidis, Alexandros - In: International journal of business and economic sciences … 14 (2021) 1, pp. 80-95

Purpose: This study examines the moderating impact of corporate governance quality on the relation between CEO bonus compensation and accounting conservatism. Design/methodology/approach: We use market-based and accrual-based measures to estimate accounting conservatism. According to prior...

Persistent link: https://www.econbiz.de/10012604068

Management of pension discount rate and financial health

Parker, Paula Diane; Swanson, Nancy J.; Dugan, Michael T. - In: Journal of financial economic policy 8 (2016) 2, pp. 142-162

Persistent link: https://www.econbiz.de/10011697614

IAS 39, income smoothing, and pro-cyclicality : evidence from Hong Kong banks

Azira Abdul Adzis; Tripe, David; Dunmore, Paul V. - In: Journal of financial economic policy 8 (2016) 1, pp. 80-94

Persistent link: https://www.econbiz.de/10011619464

Pension accounting reform and future cash flow predictability

Dugan, Michael T.; Turner, Elizabeth H.; Wheatley, Clark M. - In: Journal of financial economic policy 9 (2017) 1, pp. 86-108

Persistent link: https://www.econbiz.de/10011799759

Discretionary provisioning practices among Western European banks

Ozili, Peterson K. - In: Journal of financial economic policy 9 (2017) 1, pp. 109-118

Persistent link: https://www.econbiz.de/10011799760

Real earnings management or "just business"

Paredes, Angel Arturo Pacheco; Wheatley, Clark - In: Journal of financial economic policy 9 (2017) 3, pp. 268-283

Persistent link: https://www.econbiz.de/10011799952

International culture and audit deficiencies : evidence from inspection reports of non-US companies listed in the US

Knowles, Robin L.; Paredes, Angel Arturo Pacheco - In: Journal of international accounting auditing & taxation 51 (2023), pp. 1-21

Persistent link: https://www.econbiz.de/10014326387

Blockchain's impact on accounting and auditing : a use case on supply chain traceability

Liu, Manlu; Robin, Ashok J.; Wu, Kean; Xu, Jennifer J. - In: Journal of emerging technologies in Accounting 19 (2022) 2, pp. 105-119

Persistent link: https://www.econbiz.de/10014309509