The present research provide information about the value of discretionary accruals considering the fact that a switch from Romanian Accounting Standards to International Financial Reporting Standards was compulsory, from 2012, for the entities that have securities admitted on trading. The value...

In this paper, we provide empirical evidence for the impact of disciplinary sanctions imposed on Spanish auditing firms and their engagement partners. The disciplinary sanctions resulted from external investigations, which revealed misapplications of auditing standards. In particular, we...

We show that firms 'in danger' of being delisted from a stock market (NASDAQ) report higher performance-adjusted discretionary accruals and the inflated accruals are associated with an increased likelihood of maintained listing. Accruals of firms 'in danger' are less positive in fiscal quarters...

This study basically examined the effects of corporate governance mechanism on earnings management in Nigeria. To achieve the objectives of this study, a total of 40 listed firms in the Nigerian stock exchange market were selected and analyzed for this study using the judgmental sampling...

Analysis of public production system efficiency has two aspects: assessment of the process of its functioning, and assessment of its effectiveness in terms of system's useful function (the extent of implementation). Traditionally we consider the efficiency of process as the ratio of result to...