Search Results - subject:"Code-law"

Causes of country-specific effect related to the value relevance of cash flows and earnings: evidence from France, Germany, Italy and Spain

Sánchez, Mariano González; Jiménez, Eva M. Ibáñez; … - In: Cogent Business & Management 9 (2022) 1, pp. 1-16

than earnings and accruals, while the opposite is true in code-law countries. Moreover, the literature has shown the … transitory earnings effect, characteristic of code-law countries, is not a cause of the country-specific effect. Therefore …

Persistent link: https://www.econbiz.de/10014505791

Causes of country-specific effect related to the value relevance of cash flows and earnings : evidence from France, Germany, Italy and Spain

González Sánchez, Mariano; Ibáñez Jiménez, Eva M.; … - In: Cogent business & management 9 (2022) 1, pp. 1-16

Persistent link: https://www.econbiz.de/10014436682

The impact of corporate governance and IFRS on the relationship between financial reporting quality and investment efficiency in a continental accounting system

Houcine, Asma; Zitouni, Mouna; Srairi, Samir - In: EuroMed journal of business 17 (2022) 2, pp. 246-269

Persistent link: https://www.econbiz.de/10013362454

The effect of repurchase regulations on actual share reacquisitions and cost of debt

Chen, Ni-Yun; Liu, Chi-chun - In: The North American journal of economics and finance : a … 55 (2021), pp. 1-21

Persistent link: https://www.econbiz.de/10012667388

Determinants of social outreach of microfinance institutions

Quayes, Shakil; Joseph, George - In: International review of applied economics 35 (2021) 3/4, pp. 540-550

Persistent link: https://www.econbiz.de/10012590081

Auditor realignment, voluntary SOX 404 adoption, and internal control material weakness remediation : further evidence from U.S.-listed foreign firms

Liu, Wu-Po; Huang, Hua Wei - In: International business review : the official journal of … 29 (2020) 5, pp. 1-11

Persistent link: https://www.econbiz.de/10012303671

Financial accounting and reporting in Germany: A case study on German accounting tradition and experiences with the IFRS adoption

Fülbier, Rolf Uwe; Klein, Malte - 2013

Financial accounting is rooted in national thoughts, traditions and institutional settings. As a consequence, accounting has developed heterogeneously over time and fulfilled contracting purposes in divergent national environments. Against this background, we argue that the ongoing process of...

Persistent link: https://www.econbiz.de/10010311873

Manipulación de resultados oportunista entre empresas en concurso no cotizadas – cómo y cuando lo hacen -

Campa, Domenico; Camacho-Miñano, María-del-Mar - Facultad de Ciencias Económicas y Empresariales, … - 2013

sample of bankrupt and healthy unlisted companies from a code law institutional setting (Spain), this paper has three main …

Persistent link: https://www.econbiz.de/10010733752

Financial accounting and reporting in Germany: A case study on German accounting tradition and experiences with the IFRS adoption

Fülbier, Rolf Uwe; Klein, Malte - Rechts- und Wirtschaftswissenschaftliche Facultät, … - 2013

Persistent link: https://www.econbiz.de/10010985125

Audit quality in common-law and code-law emerging markets: Evidence on earnings conservatism, agency costs and cost of equity

Iatridis, George Emmanuel - In: Emerging Markets Review 13 (2012) 2, pp. 101-117

lower agency costs and lower cost of equity. The study focuses on emerging common-law South Africa and code-law Brazil, and … Africa and code-law Brazil exhibit lower discretionary accruals. The study has found evidence of more conservative earnings … governance mechanisms reduces agency costs. For code-law Brazil, the corporate governance mechanisms generally display an …

Persistent link: https://www.econbiz.de/10010574578