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Board, audit committee, culture and earnings management: Malaysian evidence

Abdul Rahman, Rashidah; Haneem Mohamed Ali, Fairuzana - In: Managerial Auditing Journal 21 (2006) 7, pp. 783-804

committee and concentrated ownership in reducing earnings management among 97 firms listed on the Main Board of Bursa Malaysia … Jones, where abnormal working capital accruals are used as proxy for earnings management. Findings – The study reveals that … earnings management is positively related to the size of the board of directors. This supports the view that larger boards …

Persistent link: https://www.econbiz.de/10014929034

Earnings management and the audit opinion: evidence from Malaysia

Johl, Shireenjit; Jubb, Christine A.; Houghton, Keith A. - In: Managerial Auditing Journal 22 (2007) 7, pp. 688-715

Purpose – This study aims to examine auditor reporting behaviour in the presence of aggressive earnings management (EM …) in the context of the Asian Economic Crisis as it affected Malaysia. In the vein of Bartov, Gul and Tsui, the interaction … to test the hypotheses. Findings – As per earlier findings using Western data, Big 5 auditors in Malaysia appear to …

Persistent link: https://www.econbiz.de/10014929084

Analyst forecast accuracy and earnings management

Zaini Embong; Hosseini, Leila - In: Asian journal of accounting & governance 10 (2018), pp. 97-108

Persistent link: https://www.econbiz.de/10012052995

Valuation with share repurchases and personal taxes

Diedrich, Ralf; Dierkes, Stefan; Sümpelmann, Johannes - In: Journal of Business Finance & Accounting 50 (2022) 7-8, pp. 1502-1524

We derive a consistent valuation approach that integrates the interdependent effects of cash dividends, share … predetermined proportion of the flow to equity is used for share repurchases instead of cash dividends. Additionally, we examine the … simulations to investigate the valuation differences caused by the distribution of excess cash via cash dividends or share …

Persistent link: https://www.econbiz.de/10014504578

Shareholder value creators and shareholder value destroyers in USA. Year 2002

Fernandez, Pablo; Reinoso, Laura - IESE Business School, Universidad de Navarra - 2003

2002 was a bad year: the shareholder value destruction of the companies in the S&P 500 was $3.3 trillion. In 2002 only 16% of the companies created value (80 companies created value and 420 companies destroyed value). The percentage of value creators was 35%, 54%, 47% and 53% for 2001, 2000,...

Persistent link: https://www.econbiz.de/10005021711

Shareholder value creators in the S&P 500: Year 2003

Fernandez, Pablo; Reinoso, Laura - IESE Business School, Universidad de Navarra - 2004

During 2003, 87% of the companies in the S&P 500 created value, compared to just 17% in 2002. The market value of the 500 companies in 2003 was $10.1 trillion, compared to $7.9 trillion in 2002. The top shareholder value creators in 2003 were Intel, Cisco, Citigroup, General Electric and Exxon....

Persistent link: https://www.econbiz.de/10005021719

Shareholder value creators and shareholder value destroyers in USA. Year 2001

Fernandez, Pablo; Reinoso, Laura - IESE Business School, Universidad de Navarra - 2003

In this paper, we quantify shareholder value creation for 276 American companies. We provide the created shareholder value for each and every company for years 1998, 1999, 2000 and 2001. The market value of the 276 companies was 8,716 billion dollars in 2001 and 9,729 billion dollars in 2000. We...

Persistent link: https://www.econbiz.de/10005021742

The cross section of online accounting disclosure: the case of Cyprus

Andrikopoulos, Andreas; Diakidis, Nikolaos; Samitas, … - In: International Journal of Electronic Finance 3 (2009) 3, pp. 297-310

This study investigates the cross sectional determinants of online disclosure practices of companies listed in the Cyprus Stock Exchange (CSE). Regression analysis is employed to explore the potential dependence of online corporate disclosure practices on size, profitability, leverage and the...

Persistent link: https://www.econbiz.de/10008592715

Valuation with share repurchases and personal taxes

Diedrich, Ralf; Dierkes, Stefan; Sümpelmann, Johannes - In: Journal of business finance & accounting : JBFA 50 (2023) 7/8, pp. 1502-1524

Persistent link: https://www.econbiz.de/10014362790

The cross section of online accounting disclosure: the case of Cyprus

Andrikopoulos, Andreas; Diakidis, Nikolaos; Samitas, … - In: International Journal of Electronic Finance 3 (2009) 3, pp. 297-310

Persistent link: https://www.econbiz.de/10008539412