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Internationalization and earnings management : evidence from China
Han, Wei; Wu, Di - In: Finance research letters 53 (2023), pp. 1-5
Persistent link: https://www.econbiz.de/10014472311
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Trust and the protection of property rights : evidence from global regions
Chung, Kee Hoon; Kwon, Hyeok Yong - In: Public choice 189 (2021) 3/4, pp. 493-513
Persistent link: https://www.econbiz.de/10012659496
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Subnational social trust and the internationalization of emerging market firms
Chen, Xuchang; Wu, Changqi - In: Journal of business research : JBR 158 (2023), pp. 1-10
Persistent link: https://www.econbiz.de/10014280531
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Late-modern politics and the ubiquity of accounting : the expansion of new public management within the US public sector
Watkins, Ann L.; Arrington, C. E. - In: Globalization, management control and ideology : local …, (pp. 181-195). 2005
Persistent link: https://www.econbiz.de/10003882932
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Suggestions for reforming the governance of global accounting standards
Véron, Nicolas - 2011
Public authorities overseeing the International Financial Reporting Standards (IFRS) Foundation, through the Monitoring Board in place since early 2009, should encourage the Foundation to make itself more directly accountable to the global investment community. The Monitoring Board should...
Persistent link: https://www.econbiz.de/10009007768
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State regulation's significant impact on corporate governance practices, earnings management, and disclosure
Daniel, Shirley J.; Cieslewicz, Joshua K.; Pearson, … - In: Asia-Pacific journal of accounting & economics : APJAE 18 (2011) 2, pp. 105-124
Persistent link: https://www.econbiz.de/10009508174
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The impact of board internationalization on earnings management
Hooghiemstra, Reggy; Hermes, Niels; Oxelheim, Lars; … - 2015
Prior literature shows that choices regarding board composition are associated with earnings management. We add to this literature by examining the effects of the presence of a foreign board member on earnings management. Using a sample of 3,249 firm-year observations representing 586...
Persistent link: https://www.econbiz.de/10011418688
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GAOC 2010 special issue : accounting's role in promoting social change
Bell, Janice (contributor) - 2012
Persistent link: https://www.econbiz.de/10009668012
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The Impact of Board Internationalization on Earnings Management
Hooghiemstra, Reggy - 2018
Prior literature shows that choices regarding board composition are associated with earnings management. We add to this literature by examining the effects of the presence of a foreign board member on earnings management. Using a sample of 3,249 firm-year observations representing 586...
Persistent link: https://www.econbiz.de/10012936601