Purpose – This study aims to investigate the post-implementation impact of expensing share-based payment transactions on basic earnings per share. In recent years, IFRS 2 was one of the most opposed and controversial standards issued by the IASB. Design/methodology/approach – The sample...

During the last time in the development of the financial reporting and frauds there have emerged several problems related to the quality of several indicators on the financial statements and especially the quality of the earnings indicator.

The aim of this paper is to investigate the relationship between corporate governance (CG), in terms of its internal significance, and the cost of equity capital (CEC), based on a sample of companies listed on the Italian Stock exchange on 31/12/2009. We used Italy as a case study mainly because...

Stock investors require financial statements of listed companies for their investment decision-making. J. Gassen and K. Schwedler (2008) have empirically proved that EU investors who use financial statements prefer reported assets’ fair values over historical costs. The purpose of this study...

Prior studies suggest that auditor's industry specialisation are associated with highly earnings quality because the increase of client-specific knowledge. However, the effect of audit tenure on earnings quality is mixed. In this study, we examine whether auditor's industry specialisation affect...

In combination with the data of loss-making listed companies in manufacturing industry at capital market in 2008-2010, this paper analyzed the characteristics of loss of listed companies. Major reasons include the blind investment of management personnel, low operation and management level,...

Italy's law 120/2011 established boardroom gender quotas. Since then, an important goal has been reached: listed and state-owned companies must fulfil a compulsory percentage of women in boards of directors and in statutory boards. European standards are even more favourable in that they predict...

This study aims to investigate the effect of audit quality on IFRS compliance in KSA based on a sample consisting of 176 observations in the financial sector (banking and insurance companies). A logistic regression model was used to capture the effect of both auditor size, as an indicator of...

With the rapid development of China economy, more and more listed companies appear and the size of securities market is growing. Their influences on economic development tend to be more prominent. Inevitably, there are some flaws in securities market. One of serious problems is the issue of...

With the rapid development of modern market economy, in order to safeguard the comprehensive competitiveness, enterprises adjust their capital structure based on the external and internal environment. In the selection of enterprises¡¯ financing policies, especially the debt decisions, the...