...Walaa Wahid ElKelish Purpose This paper investigates the relationship between information quality and stock returns during the International Financial Reporting Standards (IFRS 9) pre-adoption announcements and examines the influence of modern technology on these relationships across 24 emerging...

... valuation model is employed using US firm data collected over 30 years. The model relates stock returns to earnings and incorporates as additional variables auditors’ opinion types, opinion determinants and their interactions with audit expression. Findings – The findings suggest that audit opinion...

... Publishing Limited 2010 Accounting policy Securities Stock returns Greece Following the crisis in the financial markets during the summer and fall of 2008, the International Accounting Standards Board (IASB) decided (apparently under political pressure) to give issuers the ability...

...Khaled Hussainey; Aly Salama Purpose The purpose of this paper is to explore how corporate environmental reputation (CER) affects the association between current annual stock returns and current and future annual earnings. In particular, it seeks to examine the potential usefulness of CER...

... for disclosure quality (DQ) and test whether such a factor is useful in explaining the time‐series variation of UK stock returns. Design/methodology/approach The paper uses the return‐future earnings regression model to update and re‐examine the value relevance of DQ for investors. It also constructs a DQ...