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Keywords: Europe
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Journal Articles
The power of oversight: institutional investors as moderators of the earnings quality-information asymmetry nexus in Europe
Available to Purchase
International Journal of Accounting and Information Management (2025) 33 (1): 68–103.
Published: 06 November 2024
... quality Information asymmetry Institutional investors Investment horizon Europe This study aims to investigate the effect of institutional ownership on the relationship between earnings quality and information asymmetry. Earnings quality is widely recognised as a crucial measure of financial...
Journal Articles
Is corporate governance relevant to the quality of corporate social responsibility disclosure in large European companies?
Available to Purchase
International Journal of Accounting and Information Management (2019) 27 (2): 301–332.
Published: 07 May 2019
...Christine Adel; Mostaq M. Hussain; Ehab K.A. Mohamed; Mohamed A.K. Basuony Purpose This paper aims to report on the quality of corporate social responsibility (CSR) disclosure in S&P Europe 350 companies. The paper also examines the impact of corporate governance structure and other firm...
Journal Articles
The uniformity‐flexibility dilemma when comparing financial statements: Views of auditors, analysts and other users
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International Journal of Accounting and Information Management (2012) 20 (2): 114–141.
Published: 04 May 2012
... Group Publishing Limited 2012 Europe Accounting Comparability of financial statements Harmonization Uniformity‐flexibility dilemma Surveys For many years now, the harmonisation of accounting standards has been the goal of national and international accounting standard setters...
