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Purpose: The purpose of this paper is to examine the association between the existence of a risk committee (RC) in a firm and financial reporting quality. We also investigate whether having an RC has an effect on audit pricing. We argue that the existence of an RC in a firm contributes to...
Persistent link: https://www.econbiz.de/10012274840
Purpose: The paper aims to investigate the value-relevance of changes in fair values of investment property reported under International Accounting Standards (IAS) 40 and International Financial Reporting Standards (IFRS) 13. Design/methodology/approach: Multivariate regression models are used...
Persistent link: https://www.econbiz.de/10012811064
Purpose – The purpose of this paper is to examine empirically the consequences of having problem directors on the board with respect to operating performance. Problem directors are directors who have a past history of managerial integrity weakness. Design/methodology/approach – This paper...
Persistent link: https://www.econbiz.de/10014676144