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Problems of disclosure of accounting information in the lists : financial speculation in companies
Al-jabali, Mah'd; Haider Mohammad Ali Bni Ata - In: International journal of economics and finance 6 (2014) 3, pp. 139-149
Persistent link: https://www.econbiz.de/10010350449
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Auditor type and IAS 1 compliance nexus : do size and industry effects matter?
Appiah, Kingsley Opoku; Tetteh, Simon Kofi; Kamil, Rabiatu - In: International journal of accounting and finance 10 (2020) 4, pp. 190-211
Persistent link: https://www.econbiz.de/10012694332
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Investigating capital structure through IAS 1 : variations in disclosure and measurement
Elkins, Hamilton; Entwistle, Gary; Vaidyanathan, Ganesh; … - In: International journal of accounting and finance 7 (2017) 3, pp. 209-233
Persistent link: https://www.econbiz.de/10011881709
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Accounting-based earnings management and real activities manipulation
Yu, Wei - 2008
. Prior research suggests that industry specialist auditors constrain accounting-based earnings management. But such actions … essay, I examine the association between the tightness of accounting standards and earnings management choices. Prior … studies suggest that managers switch from accounting-based earnings management to real activities manipulation in response to …
Persistent link: https://www.econbiz.de/10009475890
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Ownership structure and accounting conservatism : a literature review
Song, Fangfang - In: Modern economy 6 (2015) 4, pp. 478-483
Persistent link: https://www.econbiz.de/10011384337
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Institutional ownership composition and accounting conservatism
Lin, Ling - In: Review of quantitative finance and accounting 46 (2016) 2, pp. 359-385
Persistent link: https://www.econbiz.de/10011588380
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Foreign institutional ownership and demand for accounting conservatism : evidence from an emerging market
Khalil, Mohamed; Ozkanc, Aydin; Yildiz, Yilmaz - In: Review of quantitative finance and accounting 55 (2020) 1, pp. 1-27
Persistent link: https://www.econbiz.de/10012233217
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Making honest men of them : institutional investors, financial reporting, and the appointment of female directors to all-male boards
Lai, Karen M. Y.; Khedmati, Mehdi; Gul, Ferdinand A.; … - In: The journal of corporate finance : contracting, … 78 (2023), pp. 1-21
Persistent link: https://www.econbiz.de/10014251901
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How do institutional investors influence accounting conservatism in China?
Zhang, Dan; Ma, Shiguang; Pan, Xiaofei - In: Accounting and finance 63 (2023), pp. 2719-2754
Persistent link: https://www.econbiz.de/10014302165
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The financial reporting systems quality (FRSQ) and institutional investors : the case of an emerging market
Al-Qadasi, Adel Ali; Al-Jaifi, Hamdan Amer; Ahmed … - In: Cogent business & management 9 (2022) 1, pp. 1-21
Attracting institutional shareholders in stock markets has drawn the attention of financial market regulators and researchers. Globally, governments are trying to attract institutional investors by reducing information asymmetry and improving governance and transparency, in order to produce a...
Persistent link: https://www.econbiz.de/10014429031