Showing 1 - 10 of 17
Persistent link: https://www.econbiz.de/10005495511
This paper reports on the results of an empirical investigation of the factors that affect timely annual financial reporting practices by 95 non-financial, group companies listed on the Athens Stock Exchange. A descriptive analysis indicates that 92% of the companies reported early (relative to...
Persistent link: https://www.econbiz.de/10005495588
This paper investigates the impact of timeliness and credit ratings on the information content of the earnings announcements of Greek listed firms from 2001 to 2008. Using the classical event study methodology and regression analysis, we find that firms tend to release good news on time and are...
Persistent link: https://www.econbiz.de/10011104452
In this paper, we propose that investors of cross-listed firms use trading volume to revise their perception of firms’ value. We further propose that firms that cross list from low-disclosure regimes (usually from emerging economies) have higher trading volume sensitivity to returns than those...
Persistent link: https://www.econbiz.de/10010794886
Persistent link: https://www.econbiz.de/10005108854
Persistent link: https://www.econbiz.de/10005177526
Purpose – This study aims to contribute to the understanding of audit pricing and the competitiveness of the audit fee market by examining audit fee stickiness. Design/methodology/approach – The authors explore the price behavior of audit fees in response to changes in the variables that are...
Persistent link: https://www.econbiz.de/10010795397
Persistent link: https://www.econbiz.de/10005260980
This paper examines the circumstances in which financial reporting exists. Jensen and Meckling (1995) observe that where there are high knowledge transfer costs, then decentralisation is necessary; and that where decentralisation occurs there is a control problem, which can be addressed by...
Persistent link: https://www.econbiz.de/10005203354
We examine whether auditor independence is affected by the amount spent on non-audit services. Faster growth in non-audit fees and longer time periods over which non-audit services are purchased might reduce the auditor's independence from that client. Our results do not provide any support for...
Persistent link: https://www.econbiz.de/10005203355