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Disclosure quality on Covid-19 of European Banks in half-year and year-end financial statements 2020
Löw, Edgar; Schröder, Michelle Elodie - 2021
expectations on disclosure regarding the pandemic’s impact in order to meet the objective of the IFRS to provide decision … which banks fulfilled the disclosure expectations communicated by the relevant professional institutions. For this purpose …, a disclosure index approach will be applied to half-year reports and annual reports for the year 2020 from European …
Persistent link: https://www.econbiz.de/10012795250
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The Moderating Effect of Audit Quality on the Relation Between Shareholder Activism and Earnings Management : Evidence From France
Siala Bouaziz, Souha - 2019
The present paper aims to provide empirical evidence regarding the impact of shareholder activism on earnings management. Specifically, it is focused on investigating the moderating role of an external governance mechanism such as external audit quality. Based on a sample of French companies...
Persistent link: https://www.econbiz.de/10012870985
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Nothing Like the Enron Affair Could Happen in France(!)
Stolowy, Hervé - 2013
This article reviews the reactions of the French accounting profession and academia following the collapse of both Enron and Andersen. It considers policy statements and declarations on the part of the accounting profession, legislative changes, the general impact on University accounting...
Persistent link: https://www.econbiz.de/10014064292
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The moderating effect of audit quality on the relation between shareholder activism and earnings management : evidence from France
Siala, Souha Bouaziz; Jarboui, Anis - In: Contemporary economics 13 (2019) 1, pp. 63-78
The present paper aims to provide empirical evidence regarding the impact of shareholder activism on earnings management. Specifically, it is focused on investigating the moderating role of an external governance mechanism such as external audit quality. Based on a sample of French companies...
Persistent link: https://www.econbiz.de/10012176219
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Non-audit services and financial reporting quality : evidence from 1978 - 1980
Koh, Kevin; Rajgopal, Shivaram; Srinivasan, Suraj - 2011 - Rev.
adverse economic consequences of withdrawing NAS disclosures. Further, following the repeal of disclosure requirements we find …
Persistent link: https://www.econbiz.de/10009241457
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An assessment of the quality of auditors’ reports in the Nigerian banking industry
Dandage, Kabiru I.; Rufai, Abdullahi Sani - In: Journal of finance and investment analysis 2 (2013) 2, pp. 63-75
The preparation, presentation, analysis, and interpretation of financial statements of an organization are major functions of the accounting system. This paper therefore, assesses the quality of auditor’s reports in the Nigerian Banking Industry, with a view to ascertaining the level of...
Persistent link: https://www.econbiz.de/10009746025
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Myth : external financial reporting quality has a 1st order effect on firm value
Zimmerman, Jerold L. - 2012
I argue that external financial reporting quality has at best a 2nd order effect on firm value of U.S. publicly traded companies and that attempts to improve a firm's external reporting quality has a 3rd order effect on these firms' value. Recognizing that external financial reporting quality is...
Persistent link: https://www.econbiz.de/10010250808
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Shareholders' demand for conservatism : accounting conservatism, earnings management, and the stewardship value of information
Larmande, Francois - 2015
This paper analyzes the impact of agents' risk aversion and other agency parameters on optimal bias in the performance measures used for incentive contracts. Prior research has shown that the limited liability of the agent results in a demand for accounting systems that are stringent compared to...
Persistent link: https://www.econbiz.de/10011544458
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Does high auditor litigation risk discourage corporate innovation?
Chy, Mahfuz; Hope, Ole-Kristian - 2016
We examine the effect of auditor conservatism on corporate innovation. We hypothesize that because conservative auditors constrain income-increasing accounting discretion, managers may sacrifice long-term investments in innovation to boost current earnings and meet short-term performance...
Persistent link: https://www.econbiz.de/10011547582
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Auditor lobbying on accounting standards
Allen, Abigail; Ramanna, Karthik; Roychowdhury, Sugata - 2014 - This draft: December 22, 2014
We examine how Big N auditors' changing incentives impact their comment-letter lobbying on U.S. GAAP over the first thirty-four years of the FASB (1973-2006). In particular, we focus on the influence of auditors' lobbying incentives arising from two basic factors: managing expected litigation...
Persistent link: https://www.econbiz.de/10010484998