This study focuses on the investigation of motives for and characteristics of UK firms that engage in earnings management activities. It concentrates particularly on the provision of voluntary accounting disclosures, the violation of debt covenants, management compensation, and on the equity and...

This study focuses on three major terrorist attacks that took place in Madrid on 11 March 2004, in London on 7 July 2005, and in Istanbul on 27 July 2008. It examines firms that belong to banking, insurance and leisure sectors and assesses the earnings management potential and the value...

Purpose – While the Greek GAAP is stakeholder‐oriented and commonly viewed as a historical cost accounting model, IFRS is shareholder‐oriented and generally perceived as a fair‐value accounting model. The study seeks to investigate the effects of adopting IFRSs on the financial...

Purpose – To provide a framework of accounting policy choice associated with the timing of adoption of the UK Statement of Standard Accounting Practice (SSAP) No. 20, “Foreign Currency Translation”. The conceptual framework describes the accounting policy choices that firms face in a...

Purpose – The purpose of this paper is to explore the motives for providing voluntary accounting disclosures and investigate the financial differences between voluntary and non‐voluntary disclosers. The paper also examines the association between the provision of voluntary disclosures and...