The Basel III Accord tightens capital adequacy requirements for banks by increasing the minimum Tier 1 regulatory capital threshold from 4 to 6 percent. It also emphasizes the need to improve timeliness of loan loss provisions. Using a sample of European banks, we examine the impact of this...

Purpose The purpose of this paper is to investigate the audit effect hypothesis for the cross-quarter differential market reactions to earnings announcements. Design/methodology/approach Earnings response coefficients are focused upon as indicators of perceived earnings quality. Findings The...

Enterprise systems (ES) are industry-specific, customizable software packages that integrate information and business process in organizations. Despite the advantages associated with implementing ES, their success has been mixed. This has attracted the interest of researchers and resulted in a...