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Do poor and good performing companies report differently? The readability and impression management in corporate narrative documents: Evidence from Northern Europe

Pasko, Oleh; Minta, Stanislaw; Rudenko, Serhii; … - In: Verslas: Teorija ir praktika / Business: Theory and Practice 21 (2020) 2, pp. 835-849

companies' reporting strategy hinges on its financial performance. The research questions are tested through analysis of a …. We apply a range of textual characteristics drawn mostly from prior studies in given realm to the specific research of … seven our results run counter to assertions made by impression management research. We found although evidence that poorly …

Persistent link: https://www.econbiz.de/10012703650

Does IFRS information on tax loss carryforwards and negative performance improve predictions of earnings and cash flows?

Dreher, Sandra; Eichfelder, Sebastian; Noth, Felix - 2022

We analyze the usefulness of accounting information on tax loss carryforwards and negative performance to predict earnings and cash flows. We use hand-collected information on tax loss carryforwards and the corresponding deferred taxes from the International Financial Reporting Standards tax...

Persistent link: https://www.econbiz.de/10013477188

Intangible assets, risk management committee, and audit fee

Prabhawa, Aditya Aji; Nasih, Mohammad - In: Cogent Economics & Finance 9 (2021) 1, pp. 1-14

risk management committee strengthens or weakens the relationship between the two variables. The research method used in …

Persistent link: https://www.econbiz.de/10014001483

Political connections, overinvestment and governance mechanism in Indonesia

Nasih, Mohammad; Al-Cholili, Admiralty SaAvira; … - In: Cogent Economics & Finance 8 (2020) 1, pp. 1-22

/or political connections benefits between the previous research in China and with the place where this research is taken. This …

Persistent link: https://www.econbiz.de/10014001579

Assessing the Impact of IPSAS on financial reporting and public management in Greece

Gkouma, Olympia G.; Filos, John - In: SPOUDAI - Journal of Economics and Business 72 (2022) 1/2, pp. 56-79

Greece is at a premature stage regarding IPSAS. Meanwhile, research regarding the implementation of IPSAS in Greece appears …

Persistent link: https://www.econbiz.de/10014477243

Self-set salaries and creativity

Brück, Christian; Knauer, Thorsten; Meier, Harald; … - In: Journal of Business Economics 91 (2020) 1, pp. 91-121

Organizations frequently try to incentivize employees to develop highly creative solutions. In this study, we examine self-set salaries as a specific type of incentive design. We investigate whether self-set salaries affect employees’ motivation and overall (creative) performance. Moreover,...

Persistent link: https://www.econbiz.de/10014503447

Students' perception of the auditing profession in Vietnam: The effect of proximity and knowledge on auditors' stereotype

Thuy, Ngoc Tran Thanh; Hanh, Dung Truong Thi; Hong, … - In: Cogent Business & Management 9 (2022) 1, pp. 1-25

The purpose of this study was to determine the relationship between the proximity, knowledge as well as the source of knowledge about the profession and students' perception of the auditing profession in Vietnam. The data is collected using quantitative techniques based on a questionnaire survey...

Persistent link: https://www.econbiz.de/10014505436

Factors affecting the professional skepticism of independent auditors in Viet Nam

Ta, Thu Trang; Doan, Thanh Nga; Pham, Duc Cuong; Tran, … - In: Cogent Business & Management 9 (2022) 1, pp. 1-18

factors that are studied in this research include knowledge and experience, workload, time pressure, and incentives that … combination with a logistic regression model and other available analytical tools for conducting the research in SPSS software …

Persistent link: https://www.econbiz.de/10014505446

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 …

Persistent link: https://www.econbiz.de/10014505504

Determinants of information users in local public accounting

Ahmad, Syed Raziuddin; Sharma, Raj Bahadur; Ali, Ijaz; … - In: Cogent Business & Management 9 (2022) 1, pp. 1-20

The purpose of this paper was to identify the information users assumed by the financiers of local governments in India and to empirically clarify the determinants of these users. The Ministry of Finance requires local governments in India to prepare public accounting information based on...

Persistent link: https://www.econbiz.de/10014505610