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Outside Directors, Board Effectiveness, and Earnings Management
Pope, Peter F. - 1998
Corporate law defines an explicit responsibility for boards of directors in the financial reporting process. In so doing it raises the expectation that boards will constrain earnings management activity. This paper tests for evidence of an empirical association between the composition of the...
Persistent link: https://www.econbiz.de/10012744144
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Has the IASB been successful in making accounting earnings more useful for prediction and valuation? : UK evidence
Choi, Young-soo; Peasnell, Ken V.; Toniato, Joao - In: Journal of business finance & accounting : JBFA 40 (2013) 7/8, pp. 741-768
Persistent link: https://www.econbiz.de/10010206071
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Financial distress and the earnings-sensitivity-difference measure of conservatism
Hsu, Audrey Wen-hsin; O'Hanlon, John; Peasnell, Ken V. - In: Abacus : a journal of accounting, finance and business … 47 (2011) 3, pp. 284-314
Persistent link: https://www.econbiz.de/10009348994
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Do minority acquisitions transfer better corporate governance practices? : an analysis of UK's cross-border minority investments
Polovina, Nereida; Peasnell, Ken V. - In: The British accounting review : the journal of the … 52 (2020) 3, pp. 1-25
Persistent link: https://www.econbiz.de/10012286068
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The impact of fair value measurement for bank assets on information asymmetry and the moderating effect of own credit risk gains and losses
Fontes, Joana C.; Panaretou, Argyro; Peasnell, Ken V. - In: The accounting review : a publication of the American … 93 (2018) 6, pp. 127-147
Persistent link: https://www.econbiz.de/10011966792
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How do sell-side analysts obtain price-earnings multiples to value firms?
Yin, Yuan; Peasnell, Ken V.; Hunt, Herbert G. - In: Accounting and business research : a research quarterly … 48 (2018) 1, pp. 108-135
Persistent link: https://www.econbiz.de/10011857683
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The IFRS option to reclassify financial assets out of fair value in 2008 : the roles played by regulatory capital and too-important-to-fail status
Fiechter, Peter; Landsman, Wayne R.; Peasnell, Ken V.; … - In: Review of accounting studies 22 (2017) 4, pp. 1698-1731
Persistent link: https://www.econbiz.de/10011781482
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Which approach to accounting for employee stock options best reflects market pricing?
Landsman, Wayne R.; Peasnell, Ken V.; Pope, Peter F.; … - In: Review of accounting studies 11 (2006) 2, pp. 203-246
Persistent link: https://www.econbiz.de/10007288456
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Editing Accounting and Business Research 1994-2006 : the transition years in retrospect
Peasnell, Ken V. - In: Accounting and business research 50 (2020) 7, pp. 702-712
Persistent link: https://www.econbiz.de/10012313188
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The effect of large audit firm mergers on audit pricing in the UK
McMeeking, Kevin P.; Peasnell, Ken V.; Pope, Peter F. - In: Accounting and business research : a research quarterly … 37 (2007) 4, pp. 301-320
Persistent link: https://www.econbiz.de/10007889658