Purpose – The purpose of this paper is to analyze the stock price and volume reactions around firms’ earnings announcement dates in two Latin American stock markets: Chile and Peru. Design/methodology/approach – This study uses multivariate regression analysis to determine the impact of...

Purpose The purpose of this paper is to examine the relative value relevance of accounting information arising from the adoption of converged and revised International Accounting Standards (IAS)/International Financial Reporting Standards (IFRS) in East Africa. Design/methodology/approach The...

This paper reviews studies that have examined how accounting information impacts commercial lending judgments. Issues discussed involve the usefulness of accounting data in lending decisions, effects of different accounting methods on lenders’ judgments, bankruptcy and default judgments, and...

Purpose – The purpose of this paper is to examine how a parent company ensures reliable accounting information from its subsidiaries located in a significantly different environment, analyzing the process and its outcomes. Design/methodology/approach – The paper employs the conceptualization...

Over the last two decades, there have been considerable changes in the business environment because of the use of information technology, modern communication means, and market globalization. Because of these changes, competition augmented and each organization started to search for the most...

Purpose – This paper examines the impact of decisions stemming from the new ERP system on the accounting information and management implemented at a large public university in Greece, based on perceived benefits according to users’ expectations and perceptions. Design/methodology/approach...

Purpose – Aims to look into the fundamental purpose of accounting information systems (AIS). Design/methodology/approach – The paper is based on research and the authors' own knowledge and experience. Findings – Finds that, if AISs are to justify their function, they have to be...

Purpose – To examine whether both the value relevance of accounting information, and the quality of earnings affect financial analysts' revisions of forecast annual earnings per share soon after an earnings release. Design/methodology/approach – For firms whose accounting earnings provide...

Purpose – The purpose of this paper is to investigate whether R&D spending influences the association between the cash compensation of boards of directors and relative performance evaluation (hereafter RPE). Design/methodology/approach Design/methodology/approach – The empirical modelling of...

Purpose – The purpose of this paper is to investigate the relationship between corporate governance practices or mechanisms and firm value, as measured by accounting and market data. Design/methodology/approach – Partial least square analyses were performed on a sample of 355 observations...