Results 131 to 140 of about 47,560 (302)
The countercyclical long-term operating accrual-based trading strategy in the Stoxx Europe 600 index: The importance of asset and liability components. [PDF]
PLoS One, 2022 Sandoval A, Márquez J, Cervera I.
europepmc +1 more source
Contemporary Accounting Research, EarlyView.ABSTRACT External audits enhance the credibility of financial statements and are a cornerstone of capital market integrity. However, the growing and complex auditing literature poses challenges for researchers. This survey synthesizes and critically evaluates archival audit research published in top accounting journals from 1995 to 2025, organizing ...
Clive Lennox, Chan Li, Yiqian Wang
wiley +1 more source
Audit committee features and earnings management.
Heliyon, 2023 Nassir Zadeh F +3 more
europepmc +1 more source
An investigation of accrual-based earnings management in the UK
, 2022 This thesis aims to investigate the reliability of using accrual-based measures as a proxy for earning management in the UK. The earnings management literature has undergone immense development over the last decades, initially having focused on the establishment of abnormal accruals as a proxy for earnings management, thereafter more critical papers ...
openaire +1 more source
Contemporary Accounting Research, EarlyView.ABSTRACT We study how analysts' inherited cultural attitudes to time orientation affect their production of long‐term information and the profitability of their stock recommendations. We find that analysts from long‐term‐oriented cultures exhibit a longer forecast horizon and issue more long‐term forecasts.
Shuping Chen +3 more
wiley +1 more source
Does environmental uncertainty of enterprises aggravate the accrual anomaly in the stock market? Evidence from China. [PDF]
Front Psychol, 2022 Hu S, Wang S.
europepmc +1 more source
Abacus, EarlyView.Relevance and faithful representation are identified by standard‐setters as fundamental qualitative characteristics for useful accounting information. We critically assess whether current pension measurement guidance under International Financial Reporting Standards (IFRS) and US generally accepted accounting principles (GAAP) results in pension ...
Divya Anantharaman, Darren Henderson
wiley +1 more source
Abacus, EarlyView.We investigate the effects of the Public Company Accounting Oversight Board's (PCAOB) international inspection access on the value of cash holdings for non‐US companies. Utilizing a difference‐in‐differences (DiD) research design, we find that investors assign significantly higher value to a non‐US company's cash holdings when the company's non‐US ...
Hsiao‐Tang Hsu, Huichi Huang, Yutao Li
wiley +1 more source
Do powerful CEOs matter for earnings quality? Evidence from Bangladesh. [PDF]
PLoS One, 2023 Arif HM, Mustapha MZ, Abdul Jalil A.
europepmc +1 more source
Towards Credible GHG Reporting: The Role of GHG Assurance and Assurance Providers in Firm Valuation
Abacus, EarlyView.The demand for greenhouse gas (GHG) emissions disclosures is rising globally; yet, the credibility of such information remains uncertain when assurance is not mandated. Drawing on a sample of firms from 43 countries, this study examines the role of GHG assurance and the choice of assurance provider in the market value effects of GHG emissions.
Sudipta Bose +2 more
wiley +1 more source