This research work focuses on the role played by predictive ratios in effort to check incidence of creative accounting in the financial reporting system of Dangote Cement Nigeria Plc. It examines whether the impact of joint application of the Beneish 8-Predictive Ratios and the Altman Z-Scores...

This research work focuses on the role played by predictive ratios in effort to check incidence of creative accounting in the financial reporting system of Dangote Cement Nigeria Plc. It examines whether the impact of joint application of the Beneish 8-Predictive Ratios and the Altman Z-Scores...

This study investigates the relationship between the tone of financial disclosures and managers’ earnings management behavior using Form 20-F filings of Chinese firms listed in the U.S. during 2002–2014. The results show that the proportion of positive, uncertain, or modal words used in...

This study investigates the relationship between the tone of financial disclosures and managers' earnings management behavior using Form 20-F filings of Chinese firms listed in the U.S. during 2002-2014. The results show that the proportion of positive, uncertain, or modal words used in...

We study the links between conditional conservatism and voluntary disclosure of management private information. We argue that conditional conservatism acts as a mechanism that lends credibility to voluntary disclosure by providing a hard reporting benchmark that allows outsiders to better...

We investigate the content, timing and relevance of firms' narrative disclosure about effects of IFRS adoption in annual statutory financial statements and firm announcements to the stock exchange for 150 large listed Australian firms in the three year period surrounding adoption (which occurred...

The present study is focused on investigating the relationship between intentional governance mechanisms (Directors' boards, Ownership structure and audit quality) and financial communication transparency. For this purpose, a model is used and applied to Tunisian firms' sample observed over the...