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Does regulating executive compensation impact insider trading?

Chen, Yanyan; Tian, Gary Gang; Yao, Daifei - In: Pacific-Basin finance journal 56 (2019), pp. 1-20

Persistent link: https://www.econbiz.de/10012169545

The joint effect of internal and external governance on earnings management and firm performance

Duong, Hong Kim; Kang, Helen; Salter, Stephen B. - In: The journal of corporate accounting & finance 33 (2022) 2, pp. 68-90

Persistent link: https://www.econbiz.de/10013186123

Corporate governance and earnings management : an Australian perspective

Kang, Helen; Leung, Sidney; Morris, Richard D.; Gray, … - In: Corporate ownership & control : international … 10 (2012/13) 3, pp. 95-113

Persistent link: https://www.econbiz.de/10009772415

Capitalizing research & development : signaling or earnings management?

Dinh, Tami; Kang, Helen; Schultze, Wolfgang - In: European accounting review 25 (2016) 2, pp. 373-401

Persistent link: https://www.econbiz.de/10011585186

Capitalizing Research & Development : Signaling or Earnings Management?

Dinh, Tami - 2015

This paper analyzes the capitalization of Research & Development (R&D) expenditures under IFRS. Discretionary R&D capitalization can be exercised by managers to signal private information on future economic benefits to the market. It can, however, also serve as opportunistic earnings management....

Persistent link: https://www.econbiz.de/10013034063

The debt market relevance of non-GAAP earnings disclosures

Thielemann, Felix; Dinh, Tami; Kang, Helen - In: Essays on the usefulness of non-GAAP earnings, (pp. 19-62). 2019

Persistent link: https://www.econbiz.de/10012193496

International harmony measures of accounting policy: comparative statistical properties

Morris, Richard D.; Parker, R. H. - In: Developments in the international harmonization of …, (pp. 91-104). 2004

Persistent link: https://www.econbiz.de/10002128467

International harmony measures of accounting policy : comparative statistical properties

Morris, Richard D.; Parker, Robert H. - 2008

Persistent link: https://www.econbiz.de/10003715289