Showing 111 - 120 of 148
Purpose: This paper aims to examine the information content of changes in fair values of investment property reported under international accounting standards (IAS) 40 and International Financial Reporting Standards (IFRS) 13 to debtholders. This study further examines the effect of fair value...
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This study examines the effects of the economic cycle on the properties of management earnings forecasts. Using management forecast data from First Call and the NBER business cycle measure, we document that economic recession is positively associated with forecast frequency and forecast error...
Persistent link: https://www.econbiz.de/10013073585
This paper investigates how political connections in concert with related party transactions (RPTs) determine auditor choice in Indonesia. Our study is motivated by conflicting findings in the literature on whether politically connected firms appoint reputable auditors (Big 4 auditors). On one...
Persistent link: https://www.econbiz.de/10012963866
We survey the burgeoning literature on the determinants of future stock price crash risk in the US, as well as in countries outside the US. Stock price crash risk, a manifestation of extreme negative values in the distribution of firm-specific returns, has attracted considerable research...
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This paper investigates the effect of related-party transactions (RPTs) on audit fees in China. RPTs may violate the arm's-length assumption of regular market-based transactions, impairing the representational faithfulness and verifiability of accounting data and, as a consequence, increase...
Persistent link: https://www.econbiz.de/10013033420
Organization's environmental uncertainty induces greater variability in reported earnings, and accentuates the information asymmetry between managers and outside stakeholders. Managers have the incentives to reduce such variability via income smoothing and hence reduce information asymmetry for...
Persistent link: https://www.econbiz.de/10013146619
This systematic literature review critically analyzes studies on the determinants of short selling and the implications for information distribution, real economic decisions, financial reporting, and external auditing. We select and review studies within a research framework, identifying two of...
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