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Persistent link: https://www.econbiz.de/10010474715
This study investigates the differences in earnings quality of Malaysian companies after the adoption of IFRS-based accounting standards named FRS. We hypothesize that under the new set of accounting standards, the quality of earnings reported by these companies is relatively higher. We measure...
Persistent link: https://www.econbiz.de/10013133843
In contrast to the trend of research investigating why firms decide to release earnings forecasts to pre-empt any expected change in earnings, our study investigates how firms manage their earnings forecast strategy once they have decided to release earnings forecasts. Using a sample of 350...
Persistent link: https://www.econbiz.de/10013107302
Since December 1st, 2002, the New Zealand Stock Exchange's (NZX) continuous disclosure listing rules have operated with statutory backing. To test the effectiveness of the new corporate disclosure regime, we compare the change in quantity (frequency), quality (precision and accuracy), and...
Persistent link: https://www.econbiz.de/10013107305
This study examines the effect of board ethics and board size on firms' choice of external auditor. Using a large sample of 132,853 firm year observations from forty-six countries around the globe, we find that the level of board ethics in the firm's country of domicile has a positive impact on...
Persistent link: https://www.econbiz.de/10012957516
This study examines the effect of board ethics and board size on firms' choice of external auditor. Using a large sample of 132,853 firm year observations from forty-six countries around the globe, we find that the level of board ethics in the firm's country of domicile has a positive impact on...
Persistent link: https://www.econbiz.de/10012976596