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The effects of compensation and board quality on non-GAAP disclosures in Europe
Isidro, Helena; Marques, Ana - In: The international journal of accounting : TIJA 48 (2013) 3, pp. 289-317
Persistent link: https://www.econbiz.de/10010128403
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The Role of Board Characteristics on the Relationship between International Financial Reporting Standards (IFRS) Adoption and Earnings Management : Evidence from China
Alqatan, Dr. Ahmad - 2019
adoption of IFRS but board independence has significantly decreased the earning management after the adoption of IFRS in China …The purpose of this study is to investigate the effect of International Financial Reporting Standards (IFRS) adopting … IFRS and whether the role of board size and board independence on constraining the earnings managements is higher after …
Persistent link: https://www.econbiz.de/10012857919
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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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Implementation the International Financial Reporting Standards as a moderating variable of the relationship of corporate governance with earnings management
Komalasari, Agrianti - In: European research studies 20 (2017) 3A, pp. 259-277
Persistent link: https://www.econbiz.de/10012219020
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IFRS adoption and real earnings management in Bangladesh : the role of board characteristics
Hasan, Mohammad Tariq; Hossain, Md. Kaium; Rekabder, … - In: Cogent business & management 9 (2022) 1, pp. 1-20
The adoption of the international financial reporting standard (IFRS) has become an important research topic and …'s one of the very few efforts to examine the relationship between IFRS adoption and real earnings management (REM) with the … periods as pre (2004-06) and post (2013/14-15/16) adoption of IFRS. The underpinning theory of the study is agency theory …
Persistent link: https://www.econbiz.de/10014434955
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The effects of board mechanisms and ownership on the relationship between CEO duality and earnings management in China's listed companies
Lin, Philip T. - In: Corporate ownership & control : international … 11 (2013/14) 4, pp. 18-27
Persistent link: https://www.econbiz.de/10011338475
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Do board secretaries with financial expertise reduce regulatory inquiries? : empirical evidence based on the China stock exchange's annual report comment letter
Quan, Yi; Zhou, Cong; Bao, Rongjiang; Long, Li - In: China journal of accounting studies 9 (2021) 4, pp. 571-592
The number of annual report comment letters (ARCLs) has been increasing over the years with the stock exchanges continuously strengthening ex-post supervision. Focusing on the financial expertise of board secretaries, who are directly responsible for disclosure, we thoroughly explore whether...
Persistent link: https://www.econbiz.de/10013361271
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Do board secretaries influence management earnings forecasts?
Xing, Lu; Duan, Tinghua; Hou, Wenxuan - In: Journal of business ethics : JOBE 154 (2019) 2, pp. 537-574
Persistent link: https://www.econbiz.de/10011989078
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Gender diversity of boards and executives on real earnings management in the bull or bear period : empirical evidence from China
Li, XiaoJiao; Than, Ei Thuzar; Ahmed, Rizwan; Ishaque, Maria - In: International journal of finance & economics : IJFE 28 (2023) 3, pp. 2753-2771
Persistent link: https://www.econbiz.de/10014327586
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Board informal hierarchy and audit quality : evidence from China
Zhang, Yi; Wang, Yang; Liao, Jiaxin - In: Managerial auditing journal 38 (2023) 6, pp. 927-946
Persistent link: https://www.econbiz.de/10014333394