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The association between earnings quality and the cost of equity capital : evidence from the UK

Eliwa, Yasser; Haslam, Jim; Abraham, Santhosh - In: International review of financial analysis 48 (2016), pp. 125-139

Persistent link: https://www.econbiz.de/10011624434

Earnings quality and analysts' information environment : evidence from the EU market

Eliwa, Yasser; Haslam, Jim; Abraham, Santhosh - In: Journal of international accounting auditing & taxation 42 (2021), pp. 1-26

Persistent link: https://www.econbiz.de/10012506845

Do IFRS and board of directors' independence affect accounting conservatism?

Elshandidy, Tamer; Hassanein, Ahmed - In: Applied financial economics 24 (2014) 16/18, pp. 1091-1102

Persistent link: https://www.econbiz.de/10010418960

Tone of narrative disclosures and earnings management : UK evidence

Elshandidy, Tamer; Kamel, Hany - In: Advances in accounting : a research annual 64 (2024), pp. 1-21

Persistent link: https://www.econbiz.de/10015060910

Do IFRS and Board of Directors’ Independence Affect Accounting Conservatism?

Elshandidy, Tamer; Hassanein, Ahmed - 2022

This paper observes separately and jointly the impact of international financial reporting standards (IFRS) and/or board of directors’ independence on accounting conservatism in FTSE 100 non-financial firms between 2002 and 2007. By using Givoly and Hayn’s (2000) accrual-based measure of...

Persistent link: https://www.econbiz.de/10014361319