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Blockholder Exit Threats and Financial Reporting Quality
Dou, Yiwei - 2016
Recent theoretical and empirical studies suggest that blockholders (shareholders with ownership ≥ 5%) exert governance through the threat of exit. Blockholders have strong incentives to gather private information and sell their shares when managers are perceived to underperform. To prevent...
Persistent link: https://www.econbiz.de/10013006858
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Effect of IFRS adoption on financial reporting quality : evidence form bankruptcy prediction
Bodle, Kerry Anne; Cybinski, Patti J.; Monem, Reza - In: Accounting research journal 29 (2016) 3, pp. 292-312
Persistent link: https://www.econbiz.de/10011552806
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Historical perspectives on accounting for M&A
Amel-Zadeh, Amir; Meeks, Geoffrey; Meeks, J. Gay Tulip - In: Accounting and business research : a research quarterly … 46 (2016) 5, pp. 501-524
Persistent link: https://www.econbiz.de/10011578325
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The deteriorating usefulness of financial report information and how to reverse it
Lev, Baruch - In: Accounting and business research : a research quarterly … 48 (2018) 5, pp. 465-493
Persistent link: https://www.econbiz.de/10011892968
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CFO Narcissism and Financial Reporting Quality
Ham, Charles (Chad) - 2017
We investigate the effect of CFO narcissism, as measured by signature size, on financial reporting quality. Experimentally, we validate that narcissism predicts misreporting behavior, and that signature size predicts misreporting through its association with narcissism. Empirically, we examine...
Persistent link: https://www.econbiz.de/10012971992
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International classification of accounting systems
Jindrichovska, Irena; Kubickova, Dana - In: The international journal of management science and … (2013) 10, pp. 83-106
This paper uses the classification of accounting systems as a guide to explore the impact of new International … group of classification of accounting systems was weakly confirmed. It had been found that the impact of these changes on … was significant and negative in Hungary. These findings are to an extent supported by the classification of National …
Persistent link: https://www.econbiz.de/10010355502
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Consequences of financial reporting quality on corporate performance : evidence at the international level
Martínez-Ferrero, Jennifer - In: Estudios de economía 41 (2014) 1, pp. 49-88
This paper examines the consequences of Financial Reporting Quality (FRQ) on Corporate Performance, using three proxies of FRQ: (i) earnings quality; (ii) conservatism; and (iii) accruals quality. Our purpose is to analyze the effect of a good FRQ on financial performance (FP) measured by the...
Persistent link: https://www.econbiz.de/10010385817
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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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The Usefulness of Corporate Financial Reports : Evidence from the United Arab Emirates
Alzarouni, Abdulkareem - 2012
The purpose of this paper is to examine the usefulness of financial reports to users in the United Arab Emirates (UAE). It is an attempt to find out whether current practices satisfy users' needs of information and the extent to which these needs have been satisfied by the current disclosure...
Persistent link: https://www.econbiz.de/10013113796
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Consequences of Financial Reporting Failure for Outside Directors : Evidence from Accounting Restatements and Audit Committee Members
Srinivasan, Suraj - 2011
I use a sample of 409 companies that restate their earnings in 1997-2001 to examine penalties for outside directors, particularly audit committee members, when their companies experience accounting restatements. Penalties from lawsuits and Securities Exchange Commission (SEC) actions are...
Persistent link: https://www.econbiz.de/10013122906