Showing 1 - 10 of 21
Purpose – The purpose of this paper is to examine the determinants of analysts' operating cash flow forecasts of Australian listed firms and whether or not such forecasts improve the usefulness of earnings and predictive ability of current cash flows. Design/methodology/approach – The...
Persistent link: https://www.econbiz.de/10010814583
In this paper, we examine the economic, political, and legal systems as well as the institutional factors that influence the accounting and disclosure practices in Ghana. The impact of International Financial Reporting Standards (IFRS) on disclosure is also investigated, as Ghana has recently...
Persistent link: https://www.econbiz.de/10010572313
Purpose – The purpose of this study is to examine whether the level of voluntary disclosure affects firm value in the Chinese capital market. It also investigates whether voluntary disclosure and the values of Chinese firms are influenced by the global financial crisis (GFC)....
Persistent link: https://www.econbiz.de/10010686136
Purpose – The purpose of this study is to examine the extent of disclosure harmonization in selected accounting disclosure practices in three South Asian countries, namely, India, Pakistan and Bangladesh. Design/methodology/approach – The study is based on a sample of 566 non-financial...
Persistent link: https://www.econbiz.de/10008466095
Persistent link: https://www.econbiz.de/10005546279
Purpose – The purpose of this paper is to investigate the impact of audit quality and ownership structure on the degrees of accuracy and bias in earnings forecasts issued in initial public offering (IPO) prospectuses in a frontier market, Bangladesh. Design/methodology/approach – The paper...
Persistent link: https://www.econbiz.de/10010815148
Persistent link: https://www.econbiz.de/10010581499
Prior economics literature suggests that managers of distressed firms have incentives to opportunistically misrepresent performance in debt renegotiation because creditors suffer from an asymmetric information problem. This paper examines the assets write-off behaviour of Malaysian firms during...
Persistent link: https://www.econbiz.de/10005754573
Persistent link: https://www.econbiz.de/10005315295
Prior economics literature suggests that managers of distressed firms have incentives to opportunistically misrepresent performance in debt renegotiation because creditors suffer from an asymmetric information problem. This paper examines the assets write-off behaviour of Malaysian firms during...
Persistent link: https://www.econbiz.de/10008538756