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Purpose – The purpose of this paper is to investigate the relation between the value of executive director share ownership and discretionary accruals. Design/methodology/approach – This study uses a dataset of 1,173 firm‐year observations drawn from 188 Australian listed companies for the...
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We investigate the relationship between managerial share ownership (MSO) and earnings as a measure of operating performance in Australia. To mitigate potential earnings management, we also use discretionary accrual adjusted earnings as an alternative measure of performance. We document a...
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The increasing significance of ethics in the accounting profession is evidenced by the seminal events that witnessed the collapse of major corporations (e.g. Enron and WorldCom); regulatory interventions (e.g. Sarbanes-Oxley Act in the USA and the CLERP 9 Act in Australia); and calls for...
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