...). Findings The results suggest that firms in these countries experience poor earnings quality when they are engaged in RPT. The effect of RPT-simple on earnings quality is more severe than RPT-complex. However, the presence of higher investor protection and stricter enforcement of regulations in countries...

...Ahmed Kouki Purpose The purpose of this paper is to examine the effect of investor protection on earnings management before and after IFRS adoption. Design/methodology/approach A sample of 106 companies listed on Germany, France and Belgium stock markets for the pre-IFRS (2000-2004) and post...

... is primarily driven by countries with strong investor protection and with high disclosure levels. Research limitations/implications – A positive impact of sustainability performance on firm value supports the value-creating theory and rejects the value-destroying theory. Test results also suggest a more...

... are not significantly different. © Emerald Group Publishing Limited 2012 Emerging is an indicator variable that equals 1 if the home country is an emerging economy, and 0 otherwise. Finance Disclosure Disclosure environment Disclosure level Stock exchanges Cross‐listing Investor protection...