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Earnings Management in the UK : The Impact of Managerial Share Ownership and Minority Shareholder Protection on Discretionary Accruals
Bos, Sebastian - 2017
accrual based earnings management. It provides the first empirical evidence that the relationship is impacted by UK Company … is reached, executive share ownership effectively mitigates accrual based earnings management. We find no evidence that …
Persistent link: https://www.econbiz.de/10012976190
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Accrual and Real Earnings Management and the Reputation of Nominated Advisors Around IPOs : The Experience of the UK Alternative Investment Market
Alhadab, Mohammad - 2020
This paper investigates whether the reputation of the Nominated Advisor (Nomad) impacts accrual and real earnings … paper finds evidence that more reputable Nomads on the AIM market play a significant role to constrain the use of accrual …
Persistent link: https://www.econbiz.de/10012849832
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Association between discretionary accruals and audit fees and the role of the size of the audit firm : European evidence
Kyriakou, Maria I.; Tsoktouridou, Konstantina - In: International advances in economic research 27 (2021) 3, pp. 185-196
Persistent link: https://www.econbiz.de/10012797076
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Impact of regulatory environment on accruals manipulation of bankrupt firms
Aldahray, Ayman; Alnori, Faisal - In: Spanish journal of finance & accounting : the official … 50 (2021) 1, pp. 114-142
Persistent link: https://www.econbiz.de/10012195111
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Director reputation and earnings management : evidence from the British Honours System
Lawal, Tolulola - In: International journal of banking, accounting and … 13 (2023) 4, pp. 516-556
Persistent link: https://www.econbiz.de/10014435437
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Roles of board of directors and earnings management across SMEs life cycle : evidence from the UK
Hassan, Inas Mahmoud; Amin, Hala Magdy; Mohamed, Diana … - In: International journal of accounting and information … 31 (2023) 4, pp. 676-703
Persistent link: https://www.econbiz.de/10014380912
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Audit committee independence : regulatory developments, the empirical literature and directions for future research
Sharma, Divesh S.; Sharma, Vineeta D. - In: Handbook on emerging issues in corporate governance, (pp. 103-127). 2011
Persistent link: https://www.econbiz.de/10008938075
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How accurate are the disclosed provisions of UK general insurers?
Diacon, Stephen R.; Fenn, P. T.; O'Brian, C. - 2003
Persistent link: https://www.econbiz.de/10002112342
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The accruals anomaly : can implementable portfolio strategies be developed that are profitable net of transactions costs in the UK?
Soares, Nuno; Stark, Andrew W. - In: Accounting and business research : a research quarterly … 39 (2009) 4, pp. 321-345
Persistent link: https://www.econbiz.de/10003889354
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The evolution of reserve and provision accounting in the UK, 1938-50
Arnold, A. J. - 2007
Persistent link: https://www.econbiz.de/10003485586