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Persistent link: https://www.econbiz.de/10003534141
Purpose – This paper aims to investigate the relation between corporate governance and earnings management around UK rights issues. Design/methodology/approach – The paper examines the effect of board structure, ownership structure, adviser structure, and capital structure on discretionary...
Persistent link: https://www.econbiz.de/10014785316
Purpose – The purpose of this paper is to investigate the economic consequences of different dimensions of accounting conservatism: ex ante (balance sheet or unconditional) conservatism and ex post (earnings or conditional) conservatism. It is argued that the two dimensions of conservatism...
Persistent link: https://www.econbiz.de/10005081245
Purpose – The purpose of this paper is to investigate the economic consequences of different dimensions of accounting conservatism: ex ante (balance sheet or unconditional) conservatism and ex post (earnings or conditional) conservatism. It is argued that the two dimensions of conservatism...
Persistent link: https://www.econbiz.de/10014940042
Purpose – This paper aims to investigate the relation between corporate governance and earnings management around UK rights issues. Design/methodology/approach – The paper examines the effect of board structure, ownership structure, adviser structure, and capital structure on discretionary...
Persistent link: https://www.econbiz.de/10008642021
Persistent link: https://www.econbiz.de/10001556705
Persistent link: https://www.econbiz.de/10001762628
Persistent link: https://www.econbiz.de/10003985651
Persistent link: https://www.econbiz.de/10003929310
Persistent link: https://www.econbiz.de/10003996824