... PCAOB Rule 3211 Audit engagement partner Engagement partner interlock Restatements Audit quality Financial reporting Form AP This paper investigates whether capital market participants assign informational value to engagement partner (EP) identity disclosure. Specifically, the paper...

...Guoping Liu; Jerry Sun Purpose The purpose of this study is to examine whether firm-specific litigation risk affects independent director conservatism in the oversight of financial reporting. Design/methodology/approach This study considers the enactment of Sarbanes–Oxley Act and the main US...

... evidence that compensation peer groups are constructed in a manner that biases compensation upward. Financial reporting Executive compensation Spillover effects Accruals management Chief executive officer (CEO) compensation has increased dramatically over the past decades. The recent growth...

...Fotios Pasioura; Chrysovalantis Gaganis; Constantin Zopounidis; Christos I. Negakis Purpose This study aims to examine the effects of the introduction of the International Financial Reporting Standards (IFRS) on the explanatory power of earnings for stock returns in Greece. Design/methodology...

...Aslihan E. Bozcuk Purpose The purpose of this paper is to explore the sophistication of internet financial reporting (IFR) for Turkish listed firms and explore firm‐specific drivers. Design/methodology/approach The study surveys the web sites of all firms listed on the Istanbul Stock Exchange...

... United States of America Financial reporting Auditing Energy industry Banruptcy Andersen Enron Contagion effect Fortune 500 Event study The whole duty of an auditor may be summed up in a very few words – it is that of verifying balance sheets (Accountant, editorial, April 23, 1881...

... and presentation. The effects of the application of these standards are present both on the valuation of the firm and on the presentation of its “true and fair view”. An extended analysis of the financial statements and the auditor reports is conducted. Findings The effects of International Financial Reporting...

... (EPS_{t). The paper contributes in the existing literature in the following ways: © Emerald Group Publishing Limited 2011 Stock exchanges Financial reporting Accountancy Greece Asset valuation It provides further evidence on the value relevance of losses, as opposed}...

... an important corporate governance role in the financial reporting process. This paper also adds to the literature on the economic determinants of accounting conservatism, and provides some implications for practitioners. This study examines whether high analyst coverage increases or decreases accounting...

...George P. Artikis; Apostolos A. Ballas; Despina Skoutela; Christos A. Tzovas Purpose This paper aims to examine the relevance of International Financial Reporting Standards (IFRS) in emerging markets, with special reference to the case of Greece. Design/methodology/approach This paper adopts...

...George P. Artikis; Leonidas C. Doukakis Purpose This paper seeks to examine the persistence of earnings and earnings components after the adoption of International Financial Reporting Standards (IFRS). Design/methodology/approach The study analyses two years before and two years after...

... to the International Financial Reporting Standards (IFRS) framework. Design/methodology/approach The research question is addressed using an empirical archival approach. Independent risk‐adjusted estimates of firm discount rates are calculated for a sample of 124 Australian and New Zealand listed firms...

... Financial reporting The availability of funds is prerequisite for the realization of the investment plans of a corporation. The providers of equity and debt capital face an investment risk, since almost every investment is surrounded by a certain degree of uncertainty. As the uncertainty relating...

... news. We empirically examine the following specification: (Equation 3) Nikolaos Eriotis can be contacted at: neriot@econ.uoa.gr © Emerald Group Publishing Limited 2009 Financial reporting Greece Stock exchanges Organizational earnings This study explores whether...

... and their sector's counterpart. If the company directors serve on the board longer than the sector's average, their independence may be compromised. Ireland Financial reporting Online operations Internet Corporate ownership © Emerald Group Publishing Limited 2008 Investors increasingly...

... Corporate governance Egypt Financial reporting Stock exchanges Online operations Timeliness has long been recognised as one of the qualitative attributes of general purpose financial reports (American Institute of Certified Public Accountants (AICPA), 1973 ; Accounting Principles Board (APB...

... of it. In this section, we consider some of the empirical evidence on the relationship between firm value and complexity. © Emerald Group Publishing Limited 2007 Financial management Annual reports Financial reporting Consider the following experiment. You are analyzing two firms with the same...

...‐adjusted return. These findings are consistent with the theory that analysts play a role in reducing the information asymmetry between the issuer and the public (D’Mello and Ferris, 2000). © Emerald Group Publishing Limited 2007 Stock markets Financial reporting Italy Firms may time...

... at: negakis@econ.auth.gr © Emerald Group Publishing Limited 2006 Cash flow Financial reporting Disclosure Greece This experimentation caused concern for the AIPCA, which was prompted into commissioning a research study on cash flow analysis and the funds statement. It is quite clear...

... in exchange for common stock. Dimitrios V. Kousenidis can be contacted at: dkous@econ.auth.gr © Emerald Group Publishing Limited 2006 Cash flow Financial reporting The form and the information content of the cash flow statement has been a familiar topic in finance and accounting...