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Keywords: Financial crisis
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Journal Articles
Trend of hidden values and use of intellectual capital information: Evidence from Malaysia
Available to Purchase
Journal:
Accounting Research Journal
Accounting Research Journal (2016) 29 (1): 81–105.
Published: 03 May 2016
...Abdifatah Ahmed Haji Purpose The purpose of this study is to primarily examine the trend of hidden values and use of intellectual capital (IC) information narratives of leading Malaysian companies in the context of the recent financial crisis. The study then assesses the implications of IC...
Journal Articles
The effect of financial crisis on auditor conservatism: US evidence
Available to Purchase
Journal:
Accounting Research Journal
Accounting Research Journal (2015) 28 (2): 160–171.
Published: 07 September 2015
...Joseph Beams; Yun-Chia Yan Purpose – This paper aims to examine the effect that the recent financial crisis had on auditor conservatism in the form of increased going-concern opinions. Design/methodology/approach – This study uses a sample of US’ distressed firms from 2005 to 2011 to test...
