... not react positively to dividend increases that are preceded by reporting income-increasing discontinued operations. Originality/value This study adds to the literature on the effects of financial reporting (i.e. the types of discontinued operations) on a firm’s payout policy (i.e. dividend payout...

...Laurent Botti; Sabri Boubaker; Amal Hamrouni; Bernardin Solonandrasana Purpose – This paper aims to shed some light on the role of boards of directors in improving internet financial reporting (IFR) quality. Design/methodology/approach – The empirical study uses a data envelopment analysis...

... reconciliations to permitting the choice of IFRS in financial reporting. Design/methodology/approach The cost of equity of foreign firms in the IFRS reporting period was compared to that in the US GAAP reconciliation period. Also, the cost of equity of foreign firms was compared to that of matched US firms...

...Marie‐Josée Ledoux; Denis Cormier Purpose The purpose of this paper is to investigate the incidence of International Financial Reporting Standard (IFRS) on stock market assessment of intangibles and voluntary disclosure about innovation. Design/methodology/approach The authors develop three...

... , Vol. 20 No. 4 , pp. 407 ‐ 422 . Bens , D. , Berger , P. and Monahan , S. (2011), “ Discretionary disclosure in financial reporting: an examination comparing internal firm data to externally reported segment data ”, Accounting Review , Vol. 86 No. 2 , pp. 417 ‐ 449...

...François Aubert; Gary Grudnitski Purpose The purpose of this paper is to examine whether mandatory adoption of International Financial Reporting Standards (IFRS) in the European Union reduced earnings manipulation, as proxied by the difference between a firm's reported earnings and ex...

... Corporate governance Earnings Financial reporting “Audit tenure and earnings surprise management” Li-Chin Jennifer Ho, Chao-Shin Liu and Thomas Schaefer This article originally appeared in Vol. 9 No. 2, 2010, Review of Accounting and Finance “The wealth effects...

..., the level of concern over the reliability of financial statements has never been higher. This was reflected in statements made by former Chief Accountant of the SEC, Lynn Turner in 2006: […] the frequency with which companies have been incorrectly preparing their financial reports is no less disturbing...

.... valuation methods; and how private equity funds use financial information to manage risk. © Emerald Group Publishing Limited 2011 Venture capital Equity capital Financial reporting Financial risk Europe India Private equity research is flourishing but few articles have been...

... of the classificatory discretion pervasive in other non‐GAAP earnings metrics. © Emerald Group Publishing Limited 2010 Earnings Financial reporting Accounting standards United States of America The usefulness of the current US generally accepted accounting principles (GAAP) earnings measure has...

...Jui‐Chin Chang; Huey‐Lian Sun Purpose The Sarbanes‐Oxley Act (SOX) mandated a variety of corporate governance mechanisms to improve the transparency of financial reporting quality. This paper's aim is to investigate whether SOX's recently mandated disclosure of corporate governance structures...

... Emerald Group Publishing Limited 2010 United States of America Legislation Financial reporting Financial management Investors The market reaction to either pro forma (PF) earnings or GAAP earnings depends, in part, on the way information is processed by market participants. Fama...

... in their study make client‐specific audit fee adjustments in response to higher levels of liability exposure. Internal control material weaknesses (ICMW) potentially increase the probability of biased accounting estimates and misstatements in clients' financial reporting. ICMW exacerbates both the control...

... across the countries of the EU in the three phases of the EU integration process should provide direct evidence of the effects of these changes on financial reporting practices. Writing‐off certain dirty surplus accounting flows to shareholders' equity has been a common practice worldwide...

...G. Glenn Baigent; Vincent G. Massaro; Lawrence P. Kalbers Purpose The purpose of this paper is to review, critique, and integrate certain trends, events, and research streams involving earnings management, fraudulent financial reporting, corporate governance and ethics. Design/methodology...

.... Originality/value The econometric technique proposed in the paper deals with the main limitation in accounting research: information is bigger in cross‐section (number of firms) than in time series (economic periods). © Emerald Group Publishing Limited 2008 Accounting Income Financial...

... on their behavioural financial traits. © Emerald Group Publishing Limited 2008 Behavioural accountancy Financial reporting Managers Financial performance Classically, management thinks the impact of managers on the financial value of their corporations results from their financial...

... The results presented in the paper should lead to further research on the effect on new authoritative standards on the financial reporting process. Originality/value Rather than judge SFAS No. 133's relative merits and shortcomings, the Standard's actual (rather than predicted) effects were analyzed...

...Donal Byard; Fatma Cebenoyan Purpose Financial analysts are frequently viewed as information intermediaries who process and interpret firms' financial reports for other market participants. Much recent research, however, has cast doubts on analysts' ability to fully utilize the information...

... association between forecast error and the level of detail in forecast disclosures. Anne Cazavan‐Jeny can be contacted at: cazavan@essec.fr © Emerald Group Publishing Limited 2007 Disclosure Reports France Financial reporting Earnings forecasts published in the prospectuses convey...