Showing 1 - 10 of 13
Persistent link: https://www.econbiz.de/10010354623
This paper investigates the link between earnings management and earnings quality for the Chinese firms listed in the Shanghai and Shenzhen stock exchanges from 2003 to 2007. The earnings quality is measured by four separate earnings attributes: accruals quality, earnings persistence, earnings...
Persistent link: https://www.econbiz.de/10013076491
This paper investigates the relation between earnings quality and stress levels of Chinese companies listed in Shanghai and Shenzhen stock exchanges from 2003 to 2007 by classifying them as financially stressed and bankrupt (SB), financially stressed and not bankrupt (SNB), and not financially...
Persistent link: https://www.econbiz.de/10013076492
Debates around sound corporate governance propose board diversity as a key attribute to sufficiently challenge executive management for stakeholder engagement. This study contributes to this debate by empirically investigating the effect of board diversity on corporate social disclosure (CSD) of...
Persistent link: https://www.econbiz.de/10012902732
By investigating the effect of earnings quality on corporate social disclosure (CSD) in the context of Vietnam, this study tests whether firms uphold managerial opportunism based on the agency theory or social responsibility based on stakeholder theory. It also tests the moderating effect of...
Persistent link: https://www.econbiz.de/10012892674
This paper examines whether the duration of equity overvaluation influences managers' choice to use different earnings management mechanisms, and how corporate governance and the Australian Securities and Investment Commission's underlying earnings disclosure guidelines influence managers'...
Persistent link: https://www.econbiz.de/10012871568
This paper investigates the relation between accounting-based earnings quality attributes and the financial status of Chinese companies listed in Shanghai and Shenzhen stock exchanges from 2005 to 2007 by classifying them as either ‘healthy' or ‘bankrupt' firms. We find that accruals...
Persistent link: https://www.econbiz.de/10013057689
This study uses data on Australian Securities Exchange (ASX) 200 firms for 2011–2014 to examine the impacts of Australian Securities and Investments Commission (ASIC) non–International Financial Reporting Standards (non–IFRS) earnings reporting guidelines on non-IFRS earnings reporting...
Persistent link: https://www.econbiz.de/10012917162
Previous studies have established that firms' effectiveness can differ based on the differences among directors within a board, and between boards. However, studies have yet to establish the effectiveness of the diverse attributes of the board on firms' quality of earnings in an emerging market...
Persistent link: https://www.econbiz.de/10012934420
Persistent link: https://www.econbiz.de/10013198485