Table of contents
The interaction effect of quantity and characteristics of accounting measures on performance evaluation
Koichi Hioki, Eiichiro Suematsu, Hiroshi MiyaThis study aims to investigates the appropriate number and kinds of accounting measures managers should use in their decision-making.
The effect of earnings management on shareholder value and the role of board gender diversity: Evidence from terrorism
Viput Ongsakul, Pornsit Jiraporn, Young Sang KimThis study aims to investigate whether shareholders are convinced by earnings management. This study also explores how board gender diversity (the presence of female directors on…
The demand and supply timely financial reports
Mazen Al-Mulla, Michael E. BradburyThis paper is motivated by the Financial Markets Authority’s (FMA) investigation into reporting delays of New Zealand issuers. The purpose of this paper is to provide regulators…
Using arguments and myths to lobby over controversial accounting issues: evidence from Japan
Noriyuki Tsunogaya, Andreas HellmannThis study aims to examine the (overt) arguments and (covert) myths the Business Accounting Council (BAC) members have used to lobby over controversial accounting issues, such as…
Intensity of product market competition, institutional environment and accrual quality
Khairul Anuar Kamarudin, Akmalia Mohamad Ariff, Wan Adibah Wan IsmailThis paper aims to investigate the joint effect of product market competition (PMC) and institutional environment on accrual quality.
ISSN:
0114-0582Online date, start – end:
1997Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Professor Tom Scott
- Dr Pei-Chi Kelly Hsiao
- Associate Professor Chelsea Liu
- Associate Professor Sophia Su
- Associate Professor Thu Phuong Truong
- Dr Lily Chen