The purpose of this study sought to examine the overall performance of Chin Teck Plantation Bhd with explicit risk factors and macroeconomic factor on profitability performance. The data obtained from annual report of Chin Teck Plantation Bhd. Starting from 2011-2015. The measurement of index...

Internet Financial Reporting (IFR) is voluntary in nature. With no specific regulations for IFR, there is a disparity of IFR practices among companies. Some companies disclose only partial financial statements using a low level of technology, while others disclose full sets of financial reports...

Financial reporting and disclosure are potentially important means for management to communicate firm performance and governance to outside investors. We provide a framework for analyzing managers' reporting and disclosure decisions in a capital markets setting, and identify key research...

Previous studies of corporate stock repurchase programs found low efficiency (high execution cost), questionable performance (inconsistent profitability), idiosyncratic transaction reporting (monthly cost reports may not match actual monthly transactions), archaic shareholder accounting...

The case of Evergreen Solar (ESLR) suggests counterparty risk exposure be added to the litany of misgivings on the economic efficiency, absolute performance, and governance conflicts of ASRs. Evergreen Solar in July 2008 issues a convertible, enters into an offsetting, broker-backed long...

In this study, we investigate whether the variation in the expected costs of technical default provides insights into whether managers manipulate earnings in periods prior to technical default as well as in the fiscal year in which avoidance of technical default is unlikely. We argue that...

We are interested in understanding how agency conflicts in private firms arise through ownership structures and family relationships. Specifically, we analyze auditors' increase of effort and firms' choice of auditors in situations with higher level of agency conflicts. For a large sample of...

This study examines the association between real earnings management, governance attributes, and IPO failure risk. Using a sample of 4174 IPOs firms that went public over the period of 1998-2011, we find evidence that real earnings management and governance attributes are associated with IPO...

Internet Financial Reporting (IFR) is voluntary in nature. With no specific regulations for IFR, there is a disparity of IFR practices among companies. Some companies disclose only partial financial statements using a low level of technology, while others disclose full sets of financial reports...

We are interested in understanding how agency conflicts in private firms arise through ownership structures and family relationships. Specifically, we analyze auditors' increase of effort and firms' choice of auditors in situations with higher level of agency conflicts. For a large sample of...