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This study focuses on three major terrorist attacks that took place in Madrid on 11 March 2004, in London on 7 July 2005, and in Istanbul on 27 July 2008. It examines firms that belong to banking, insurance and leisure sectors and assesses the earnings management potential and the value...
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Purpose – The purpose of this study is to investigate how the provision of voluntary International Financial Reporting Standard (IFRS) disclosures in the pre-adoption period has affected the IFRS transition process of UK listed firms. The study also seeks to identify the motivation of firms...
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Purpose – The purpose of this study is to investigate how the provision of voluntary International Financial Reporting Standard (IFRS) disclosures in the pre‐adoption period has affected the IFRS transition process of UK listed firms. The study also seeks to identify the motivation of firms...
Persistent link: https://www.econbiz.de/10014929297