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The relation between accounting informantion-based firm risk proxies and cost of equity capital across countries
Kang, Tony; Kohlbeck, Mark; Yoo, Yong - In: Pacific accounting review 27 (2015) 1, pp. 69-94
Persistent link: https://www.econbiz.de/10010532565
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The effect of IFRS on earnings management in Brazilian non-financial public companies
Pelucio-Grecco, Marta Cristina; Geron, Cecília Moraes … - In: Emerging markets review 21 (2014), pp. 42-66
Persistent link: https://www.econbiz.de/10011304338
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The challenge of measuring audit quality : some evidence
Gros, Marius; Worret, Daniel - In: International journal of critical accounting : IJCA 6 (2014) 4, pp. 345-374
Persistent link: https://www.econbiz.de/10011347666
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Consequences of financial reporting quality on corporate performance : evidence at the international level
Martínez-Ferrero, Jennifer - In: Estudios de economía 41 (2014) 1, pp. 49-88
This paper examines the consequences of Financial Reporting Quality (FRQ) on Corporate Performance, using three proxies of FRQ: (i) earnings quality; (ii) conservatism; and (iii) accruals quality. Our purpose is to analyze the effect of a good FRQ on financial performance (FP) measured by the...
Persistent link: https://www.econbiz.de/10010385817
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The accrual anomaly in Europe : the role of accounting distortions
Papanastasopoulos, Georgios A.; Tsiritakis, Emmanuel D. - In: International review of financial analysis 41 (2015), pp. 176-185
Persistent link: https://www.econbiz.de/10011508637
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Influence of IFRS on earnings manipulation : evidence from the European Union
Miková, Tereza - In: Acta oeconomica Pragensia : vědecký časopis Vysoke … 22 (2014) 6, pp. 3-18
Persistent link: https://www.econbiz.de/10010503005
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Accounting manipulations and IFRS : evidence from French companies
Nouri, Yosr; Abaoub, Ezzeddine - In: International journal of economics and finance 6 (2014) 11, pp. 229-244
Persistent link: https://www.econbiz.de/10010438281
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The effect of different levels of internal control over financial reporting regulation on the quality of accounting information : evidence from Korea
Oh, Kwangwuk; Choi, Wooseok; Jeong, Seok Woo; Pae, Jinhan - In: Asia-Pacific journal of accounting & economics : APJAE 21 (2014) 4, pp. 412-442
Persistent link: https://www.econbiz.de/10010411597
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Earning management and the role of accounting conservatism at firm level
Haque, Abdul; Mughal, Azhar; Zahid, Zohaib - In: International journal of economics and finance 8 (2016) 2, pp. 197-205
Persistent link: https://www.econbiz.de/10011446213
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Quo Vadis, earnings management? : Analysis of manipulation determinants in Central European environment
Valaskova, Katarina; Adamko, Peter; Michalikova, … - In: Oeconomia Copernicana 12 (2021) 3, pp. 631-669
Persistent link: https://www.econbiz.de/10012653805