The Relationship between Audit Committee Attributes and Financial Reporting Quality among Manufacturing Firms in Kenya [PDF]
International Journal of Management, Accounting and Economics, 2022 This study examines the relationship between Audit Committee Attributes and Changes in Financial Reporting Quality Among Manufacturing Firms in Kenya. Using a sample of publicly listed firms based on 2010-2018 data, our study finds that the expertise of ...
Edwin Sitienei
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The Examining the Effect of Firm Growth on the Relationship between Discretionary Accruals with Stock Return [PDF]
مطالعات تجربی حسابداری مالی, 2016 Considering the importance of discretionary accruals in reporting and its influenceon stock return, and also growth opportunities and information assymetry in highgrowth companies, it is expected that management of high growth companies haveincentives to
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Influence of the board of directors on discretionary accruals: Evidence from Vietnamese listed companies [PDF]
Problems and Perspectives in Management, 2022 In the trend of globalization, profit is always a concern for companies because the competition is increasingly fierce. With accounting tools and policies, managers of companies can perform profit management.
Tran Quoc Thinh +3 more
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CDS Channels of Influence on Discretionary Accruals
Journal of Accounting, Auditing & Finance, 2020 Existing studies indicated that firm debt holders can use the credit default swap (CDS) market to hedge their credit risk, and thus they would reduce their monitoring of the firms, leading to largely distressed firms shirking and increasing positive abnormal earnings accruals.
Hao Cheng, Kian Guan Lim
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The Relationship between Financial Reporting Quality and Idiosyncratic Stock Return Volatility Among Companies Listed on Tehran Stock Exchange [PDF]
پژوهشهای تجربی حسابداری, 2012 qualityaffect idiosyncratic stock return volatility among companies listed on Tehran Stock Exchange (TSE). It is assumed that decrease in financial reporting quality increasesthe variance of idiosyncratic stock return in those companies.
AbdolKarim Moghaddam +2 more
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The Survey Effect of Firm's earnings Correlation and Announcement Timing on The Accruals of companies accepted in Tehran stock exchange [PDF]
مطالعات تجربی حسابداری مالی, 2017 declaration of Accounting profit Or any of the published information, if it is properly be published between capital investors, to a large extent reduce the information asymmetry.
Hamid Haghighat +3 more
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Gadjah Mada International Journal of Business, 2015 This study aimed to understand (1) the association between the use of discretionary accruals and financial derivatives, taking into consideration the implementation of revised PSAK 55 (1999), which was adopted from SFAS 133; (2) the combined effects of ...
Etty Murwaningsari +2 more
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Housing as Asset‐Based Welfare in Australia: An Investigation Through a Consumption Lens
Australian Journal of Social Issues, EarlyView.ABSTRACT Housing asset‐based welfare has long been a key component of Australia's social policy. This resonates with a parallel literature identifying a trade‐off between homeownership and the size of nations' welfare states, wherein owner‐occupiers in smaller welfare states tend to come to rely on housing wealth to meet many of their welfare needs ...
Gavin A. Wood +3 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates how directors with environmental protection (EP) backgrounds influence corporate biodiversity concern (BIO) among Chinese A‐share listed firms from 2008 to 2023. Drawing on Upper Echelons Theory, we argue that directors' environmental expertise shapes firms' biodiversity strategies.
Chengming Huang +2 more
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Innate and discretionary accruals quality and corporate governance: A case study of Tehran Stock Exchange [PDF]
Management Science Letters, 2012 In this paper, we present an empirical study to find the relationship between discretionary accruals quality as well as innate accruals quality and portion of non-executive board of directors, concentration of ownership ratio and board size in Tehran ...
Hossein Panahian +2 more
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