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Do Business Trainings for Audit Committees Matter in Organizations? Focusing on Earnings Management

Song, Bomi; Chung, Heesun; Kim, Bumjoon; Sonu, … - 2022

This paper examines whether the increase in financial literacy of audit committee (AC) members induced by business trainings leads to the decrease in firms’ earnings management. Using a novel hand-collected dataset of Korean listed companies for the period of 2018–2020, we find that business...

Persistent link: https://www.econbiz.de/10013491957

Anti-corruption policy and earnings management : do women in monitoring roles matter?

Ratu, Dewi Mustika; Rahajeng, Dian Kartika - In: Asian journal of accounting research 9 (2024) 4, pp. 340-357

Persistent link: https://www.econbiz.de/10015402860

Financial analyst coverage and tax avoidance : evidence from the UK

Almaharmeh, Mohammad Issa; Shehadeh, Ali; Aladwan, … - In: Global business & economics review 27 (2022) 3, pp. 253-267

Persistent link: https://www.econbiz.de/10013453810

Impact of new UK corporate governance code on earnings quality-evidence from UK FTSE 350 companies

Slatheddine, Trabelsi - In: Inventi impact: retailing & consumer services (2015) 4, pp. 219-223

Persistent link: https://www.econbiz.de/10011477559

Earnings management to exceed thresholds in continental and Anglo-Saxon accounting models : the British and French cases

Halaoua, Sameh; Hamdi, Badreddine; Mejri, Tarek - In: Research in international business and finance 39 (2017), pp. 513-529

Persistent link: https://www.econbiz.de/10011876635

Duration of equity overvaluation and managers' choice to use aggressive underlying earnings disclosure and accrual-based earnings management : Australian evidence

Yang, Yiru; Abeysekera, Indra - In: Journal of contemporary accounting & economics 15 (2019) 2, pp. 167-185

Persistent link: https://www.econbiz.de/10012061086

Forecasts in IPO preospectuses : the effect of corporate governance on earnings management

Cormier, Denis; Lapointe-Antunes, Pascale; McConomy, … - In: Journal of business finance & accounting : JBFA 41 (2014) 1/2, pp. 73-100-127

Persistent link: https://www.econbiz.de/10010336570

The impact of social responsibility disclosure and governance on financial analysts' information environment

Cormier, Denis; Magnan, Michel - In: Corporate governance : the international journal for … 14 (2014) 4, pp. 467-484

Persistent link: https://www.econbiz.de/10010413864

Environmental, social and governance disclosure, integrated reporting, and the accuracy of analyst forecasts

Bernardi, Cristiana; Stark, Andrew W. - In: The British accounting review : the journal of the … 50 (2018) 1, pp. 16-31

Persistent link: https://www.econbiz.de/10011843915

Shifting corporate culture : executive stock ownership plan adoptions and incentives to meet or just beat analysts' expectations

Quinn, Phillip J. - In: Review of accounting studies 23 (2018) 2, pp. 654-685

Persistent link: https://www.econbiz.de/10011856614