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Can independent directors improve the quality of earnings? : evidence from Taiwan

Lee, Yung-chuan - In: Advances in management & applied economics 3 (2013) 3, pp. 45-66

This study investigated companies publicly listed in Taiwan from 2002 to 2010 to examine whether independent directors improve the quality of earnings and analyzed whether the control rights of a controlling shareholder mitigate the impact of independent directors on earnings quality. Empirical...

Persistent link: https://www.econbiz.de/10009756864

Executive bonus compensation when abnormal earnings and the state of the economy are correlated

Kim, Hwa-sung - In: Economic modelling 32 (2013), pp. 58-65

Persistent link: https://www.econbiz.de/10009760740

Managerial risk-taking incentives and non-GAAP earnings disclosures

Bansal, Naresh; Seetharaman, Ananth; Wang, Xu - In: Journal of contemporary accounting & economics 9 (2013) 1, pp. 100-121

Persistent link: https://www.econbiz.de/10009761125

Meeting or missing earnings benchmarks : the role of CEO integrity

Jia, Yuping - In: Journal of business finance & accounting : JBFA 40 (2013) 3/4, pp. 373-398

Persistent link: https://www.econbiz.de/10009761764

Forecasting without consequence? : evidence on the properties of retiring CEOs' forecasts of future earnings

Cassell, Cory A.; Huang, Shawn X.; Sanchez, Juan Manuel - In: The accounting review : a publication of the American … 88 (2013) 6, pp. 1909-1937

Persistent link: https://www.econbiz.de/10010231087

The intraday timing of management earnings forecast announcements

George, Nashwa - In: Journal of international business and economics : JIBE 13 (2013) 4, pp. 209-216

Persistent link: https://www.econbiz.de/10010242303

The impact of executive pay on the disclosure of alternative earnings per share figures

Grey, Colette; Stathopoulos, Konstantinos; Walker, Martin - In: International review of financial analysis 29 (2013), pp. 219-226

Persistent link: https://www.econbiz.de/10010244947

Product market power and management's action to avoid earnings disappointment

Mitra, Santanu; Hossain, Mahmud; Jain, Pankaj K. - In: Review of quantitative finance and accounting 41 (2013) 4, pp. 585-610

Persistent link: https://www.econbiz.de/10010246423

Why do managers avoid EPS dilution? : evidence from debt-equity choice

Huang, Rong; Marquardt, Carol A.; Zhang, Bo - In: Review of accounting studies 19 (2014) 2, pp. 877-912

Persistent link: https://www.econbiz.de/10010379973

Efficient contracting, earnings smoothing and managerial accounting discretion

Khalil, Mohamed; Simon, Jon - In: Journal of applied accounting research 15 (2014) 1, pp. 100-122

Persistent link: https://www.econbiz.de/10010384795