earnings restatement by the public companies listed in the Toronto stock exchange in Canada. Design/methodology/approach – The … restatement of earnings. This is evident from the fact that irrespective of the reasons for restatement, all restatements show a … higher for those reasons that are directly related to the earnings management than those that do not involve any active …

earnings restatement by the public companies listed in the Toronto stock exchange in Canada. Design/methodology/approach – The … restatement of earnings. This is evident from the fact that irrespective of the reasons for restatement, all restatements show a … higher for those reasons that are directly related to the earnings management than those that do not involve any active …

Purpose – This paper seeks to deal with the problem of the anomalous negative price‐earnings relation for firms listed … in the Athens Stock Exchange (ASE). Design/methodology/approach – The simple earnings capitalization model is employed to … investigate the association between price and earnings across profit and loss firms listed in the ASE. Findings – This study …

, that is, the firm's age, the capital expenditure required, growth in earnings per share, board independence, and CEO …

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 results showed that independent directors can improve the quality of earnings …