This study investigates whether the recognized cost, recognized fair value and disclosed fair value of investment property are priced differently by investors. An analysis is also made into whether the recognized fair value of investment property in four European countries with dissimilar...

This study investigates the factors influencing the timeliness of corporate financial reporting, highlighting the differences between publicly listed family and non-family firms. The empirical analysis relies on the firms listed in the Portuguese Stock Exchange, where a relatively large...

This paper examines whether the type of jointly controlled entity influences the management choice to report interests in this kind of joint venture using the equity method or proportionate consolidation. We address this gap in the accounting choice literature by exploiting the U.K. setting...

The purpose of this study is to investigate whether the level of earnings management is likely to be different in large family firms, small family firms, and non-family firms. Our empirical study relies on a sample of UK listed firms and on their level of discretional accruals. Our results...

Using a two-regime switching regression approach to account for the endogeneity of sustainability reputation, this study investigates whether the market valuation of two summary accounting measures, book value of equity and net income, is higher for firms with a reputation for sustainability...

This study investigates the characteristics of firms reporting Non-Controlling Interests (NCI) in fourteen European countries. We find that size, leverage, profitability and country legal origin play an important role in explaining the likelihood of use and report NCI in consolidated financial...

The main purpose of this paper is to compare the White (1980) heteroskedasticity-consistent (HC) covariance matrix estimator with alternative estimators. Many regression packages compute the White (1980) heteroskedasticity-consistent (HC) covariance matrix estimator. The common procedure in...

This study provides empirical evidence on howcorporate sustainability performance (CSP), as proxied bymembership of the Dow Jones sustainability index, isreflected in the market value of equity. Using a theoreticalframework combining institutional perspectives, stakeholdertheory, and...