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Audit quality in common-law and code-law emerging markets: Evidence on earnings conservatism, agency costs and cost of equity

Iatridis, George Emmanuel - In: Emerging Markets Review 13 (2012) 2, pp. 101-117

management potential and the level of conservatism. It also investigates whether being audited by a big auditor would lead to … significantly firms' earnings conservatism, agency costs and cost of equity. Client firms of big auditors in both common-law South …

Persistent link: https://www.econbiz.de/10010574578

Management earnings forecasts and accounting conservatism

Jaggi, Bikki; Xin Lewis, Hua Christine; Ronen, Joshua - In: Journal of accounting, auditing & finance : JAAF 36 (2021) 3, pp. 451-474

Persistent link: https://www.econbiz.de/10012593710

Audit quality, earnings management, and cost of equity capital : evidence from India

Houqe, Muhammad; Ahmed, Kamran; Van Zijl, Tony - In: International journal of auditing : IJA 21 (2017) 2, pp. 177-189

Persistent link: https://www.econbiz.de/10011694948

Big 4 auditing companies, earnings manipulation and earnings conservatism : evidence from an emerging market

Mokoaleli-Mokoteli, Thabang; Iatridis, George - In: Investment management and financial innovations 14 (2017) 1, pp. 35-45

Persistent link: https://www.econbiz.de/10011815743

Interplay between Accounting Conservatism, Auditing Conservatism and Quality of Earnings in Oman

Al Ani, Mawih Kareem; Chong, H Gin - 2022

This paper examines the impact of accounting conservatism and auditing conservatism on earnings quality. Four proxies … the interplay between accounting conservatism, auditing conservatism and earnings quality. The result reveals a positive … and significant effect of auditing conservatism on earnings quality but no significant effect of accounting conservatism …

Persistent link: https://www.econbiz.de/10014361791

Financial reporting language in financial statements : does pessimism restrict the potential for managerial opportunism?

Iatridis, George - In: International review of financial analysis 45 (2016), pp. 1-17

Persistent link: https://www.econbiz.de/10011580728

Real earnings management, manipulation incentives and accounting conservatism : evidence from China

Yuan, Kun; Zeng, Detao; Yuan, Xiangyi; Lan, Fei - In: Emerging markets, finance & trade : a journal of the … 58 (2022) 4, pp. 939-951

Persistent link: https://www.econbiz.de/10013167054

Accounting comparability and accruals-based earnings management : evidence on listed firms in an emerging market

Nguyen Thanh Liem - In: Cogent business & management 8 (2021) 1, pp. 1-19

accounting system and methods are comparable with those of other firms. Even though accounting comparability is markedly … financial constraints have a moderating effect: more constrained firms do not reduce earnings manipulation as their accounting …

Persistent link: https://www.econbiz.de/10012659632

Value relevance of accounting information in Morocco : impact of profitability and earnings management strategies

Ibrahimi, Mohammed; El Baghdadi, Fayçal - In: Managerial finance 51 (2025) 2, pp. 280-298

Persistent link: https://www.econbiz.de/10015199610

Firm level and country level determinants of earnings management in emerging economies : a systematic framework-based review

Gokhale, Manasi; Pillai, Deepa - In: Future business journal 10 (2024) 1, pp. 1-16

The present paper reviews the extant literature on Earnings Management (EM) in emerging economies using the integrated 'Antecedents Decisions Outcomes (ADO)-Theory, Context, and Methods (TCM)' framework to identify the firm-level and country-level factors influencing EM practices in these...

Persistent link: https://www.econbiz.de/10015410997