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CEO power, audit committee effectiveness and earnings quality
Kalembe, Dorcus; Kaawaase, Twaha Kigongo; … - In: Journal of accounting in emerging economies : JAEE 14 (2024) 3, pp. 585-611
Persistent link: https://www.econbiz.de/10015061365
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Accounting conservatism : a review of the literature
Ruch, George W.; Taylor, Gary - In: Journal of accounting literature : the official journal … 34 (2015), pp. 17-38
Persistent link: https://www.econbiz.de/10011429495
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Measuring earnings quality : evidence from New Zealand
Houqe, Muhammad Nurul; Islam, Tahmin Fatema - In: Corporate board : role, duties & composition; … 7 (2011) 1, pp. 24-32
Persistent link: https://www.econbiz.de/10011373800
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Myth : external financial reporting quality has a 1st order effect on firm value
Zimmerman, Jerold L. - 2012
I argue that external financial reporting quality has at best a 2nd order effect on firm value of U.S. publicly traded companies and that attempts to improve a firm's external reporting quality has a 3rd order effect on these firms' value. Recognizing that external financial reporting quality is...
Persistent link: https://www.econbiz.de/10010250808
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Lessons from financial crisis : has accounting in central and eastern Europe become more conservative?
Sodan, Slavko; Aljinovic Barac, Zeljana; Vuko, Tinac - In: Economic research (2013), pp. 399-414
Persistent link: https://www.econbiz.de/10011526602
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The effects of mandatory corporate social responsibility policy on accounting conservatism
Cheng, Chia-Ling; Kung, Fan-Hua - In: Review of accounting & finance 15 (2016) 1, pp. 2-20
Persistent link: https://www.econbiz.de/10011459700
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Strategic accounting choice around firm-level labor negotiations
Osma, Beatriz García; Mora, Araceli; Sabater, Ana M. - In: Journal of accounting, auditing & finance 30 (2015) 2, pp. 246-277
Persistent link: https://www.econbiz.de/10010509477
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Do IFRS-based earnings announcements : have more information content than Canadian GAAP-based earnings announcements?
Khan, Shahid; Anderson, Mark; Warsame, Hussein; Wright, … - In: Accounting perspectives : a journal of The Canadian … 14 (2015) 3, pp. 276-302
Persistent link: https://www.econbiz.de/10011409911
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Optimal versus suboptimal choices of accounting expertise on audit committees and earnings quality
Bryan, Daniel; Liu, M. H. Carol; Tiras, Samuel L.; … - In: Review of accounting studies 18 (2013) 4, pp. 1123-1158
Persistent link: https://www.econbiz.de/10010234288
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Does citizens' financial literacy relate to bank financial reporting transparency?
Jin, Justin Y.; Kanagaretnam, Kiridaran; Liu, Y. I.; … - In: The European accounting review 30 (2021) 5, pp. 887-912
Persistent link: https://www.econbiz.de/10012653650