The objective of this paper is to examine the value relevance of financial reporting from a developing country perspective after the adoption of the full set of IFRS. The study utilizes the Ohlson price model to determine the value relevance of financial reporting. The findings show that...

Motivated mainly by streams of research that suggest industry expertise of audit committee (AC) is the best-qualification for directors, and that evidence on the value of this expertise is limited. This study examines whether AC financial expertise is associated with audit report timeliness and...

Purpose: This study aims to investigate the monitoring role of ownership structure (OWS) on real earnings management (REM) practices; previous studies primarily examined the effect of OWS on accrual-based earnings management. Design/methodology/approach: The sample of this study is 490...