International Journal of Accounting & Information Management: Volume 25 Issue 3
Table of contents
Does the hiring of chief risk officers align with the COSO/ISO enterprise risk management frameworks?Erastus Karanja
There are two main industry-sanctioned enterprise risk management (ERM) models, that is, COSO 2004 and ISO 31000:2009, that firms refer to when implementing ERM programs…
Product market competition, R&D investment choice, and real earnings managementHsiao-Fen Hsiao, Szu-Lang Liao, Chi-Wei Su, Hao-Chang Sung
Recent studies in the accounting literature have investigated the economic consequences of R&D capitalization. Discretionary R&D capitalization for target beating can be…
Ownership structure and tax aggressiveness of Chinese listed companiesTingting Ying, Brian Wright, Wei Huang
The purpose of this paper is to investigate the influence of state shareholding and control versus institutional investors on tax aggressiveness of Chinese listed firms.
Earnings management using revenue classification shifting – evidence from the IFRS adoption periodMinyoung Noh, Doocheol Moon, Laura Parte
This paper aims to provide evidence of an unintended observable consequence of International Financial Reporting Standards (IFRS) adoption by examining opportunistic use…
The effect of the CEO’s characteristics on EM: evidence from JordanRateb Mohammmad Alqatamin, Zakaria Ali Aribi, Thankom Arun
This study aims to examine the effect of CEO’s personal characteristics on earnings management (EM) practices.
Online date, start – end:2007
Copyright Holder:Emerald Publishing Limited
- Dr Xin (Robert) Luo
- Professor Han Donker