This study examines the association between the quality of audit and the characteristics of institutional investors, using French data. After the Enron scandal, the perception of the Big 4 by French institutional investors changed. Our first hypothesis focuses on the relation between French...

Many steps in the creation and dissemination of new accounting standards lag behind the rest of the modern world. Issues are often addressed too late to rectify major problems, in language at once too vague to deal effectively with the nuances of real world business decisions, and too lengthy to...

This study aims to compare the anatomy of Nigerian bank financial condition with the CAMEL (capital adequacy, assets quality, management quality, earnings, liquidity) tool, which bank regulators use to gauge bank financial condition as part of off-site surveillance. An earlier paper used factor...

According to Keynesian wisdom, we should concentrate on the short run, because in the long run we are all dead. This truism notwithstanding, I believe that all of us identified with major corporate enterprises and the financial community generally must devote ourselves to surmising the long run....

This study examines annual report disclosures of executive stock option(s) (ESOs) values by Australian listed companies for periods ending 2002 and 2003. This period was a 'one-time' window of opportunity in which the Australian regulations for disclosing option values in financial statements...

Orissa is the first state in India which has undergone the power sector reform. The government has withdrawn its control on this sector. The model of reform is known as World Bank (WB)-Orissa model. The purpose of this paper is to examine the impact of reform on shareholders of power sector. The...

Financial information dissemination is the need of the hour in the globalised scenario for meeting the needs of shareholders. This research seeks to identify the perceived usefulness of statutory, voluntary information and audit assurance (AA) disseminated on the internet to the shareholders....

The main purpose of this paper is to analyse the relationship between auditor auditee negotiation outcome and the existence and characteristics of the audit committee in Tunisian context. The multivariate tests were led on a sample of 142 Tunisian firms for the period 2006-2007. The results of...

A further discussion of the problems in the international taxation of intellectual informational enterprises.

Empirical accounting research sometimes assumes that the value relevance of accounting variables can be indirectly assessed by studying the ability of the variables to forecast future cash flow and earnings. This study investigates the relationships between short-term cash flow and earnings...