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Women on board, strength of auditing and reporting standards and analysts' forecasts accuracy : international evidence
Wan Adibah Wan Ismail; Khairul Anuar Kamarudin; Ariff, … - In: Journal of applied accounting research 24 (2023) 2, pp. 380-402
Persistent link: https://www.econbiz.de/10014234405
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Boards of a feather : homophily in foreign director appointments around the world
Barrios, John M.; Bianchi, Pietro A.; Isidro, Helena; … - In: Journal of accounting research 60 (2022) 4, pp. 1293-1335
Persistent link: https://www.econbiz.de/10013392393
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Do IFRS and board of directors' independence affect accounting conservatism?
Elshandidy, Tamer; Hassanein, Ahmed - In: Applied financial economics 24 (2014) 16/18, pp. 1091-1102
Persistent link: https://www.econbiz.de/10010418960
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Is corporate board more effective under IFRS or "it’s just an illusion"?
Marra, Antonio; Mazzola, Pietro - In: Journal of accounting, auditing & finance 29 (2014) 1, pp. 31-60
Persistent link: https://www.econbiz.de/10010253920
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Board ethnic diversity and goodwill impairment decisions : longitudinal analysis of energy firms in Malaysia
Abdul-Majid, Jamaliah - In: Problems and perspectives in management : PPM ; … 18 (2020) 1, pp. 326-333
Persistent link: https://www.econbiz.de/10012299434
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Navigating governance and accounting reforms in Saudi Arabia's emerging market : impact of audit quality, board characteristics, and IFRS adoption on financial performance
Kateb, Ines; Belgacem, Ines - In: International journal of disclosure and governance 21 (2024) 2, pp. 290-312
Persistent link: https://www.econbiz.de/10014584056
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Do IFRS and Board of Directors’ Independence Affect Accounting Conservatism?
Elshandidy, Tamer; Hassanein, Ahmed - 2022
This paper observes separately and jointly the impact of international financial reporting standards (IFRS) and/or board of directors’ independence on accounting conservatism in FTSE 100 non-financial firms between 2002 and 2007. By using Givoly and Hayn’s (2000) accrual-based measure of...
Persistent link: https://www.econbiz.de/10014361319
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Impact of corporate governance mechanisms on financial reporting quality: a study of Indian GAAP and Indian Accounting Standards
Al Maqtari, Faozi A.; Abdullah, Abdulwahid Ahmed Hashed; … - In: Problems and perspectives in management : PPM ; … 18 (2020) 4, pp. 1-13
Persistent link: https://www.econbiz.de/10012509560
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Board characteristics and the level of compliance with IAS 1 in Bahrain
Al-Sartawi, Abdalmuttaleb M. A. Musleh; Alrawahi, Fatema; … - In: International journal of managerial and financial accounting 9 (2017) 4, pp. 303-321
Persistent link: https://www.econbiz.de/10011847025
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Do Women on Management Board Increase Fair Value Relevance?
Velte, Patrick - 2018
value accounting according to IFRS 13. Surprisingly, gender diversity only has a significant impact on the value relevance …
Persistent link: https://www.econbiz.de/10012928254