Table of contents
An empirical analysis of an alternative model of Financial Accounting Standard no. 128: Earnings per share
John E. McEnroe, Mark SullivanThis paper aims to investigate the empirical effects of an inconsistency in the calculation of the diluted earnings per share (EPS) number which originated in Accounting…
1538
Overlapping membership on audit and compensation committees, equity holdings of overlapping members and audit outcomes
Ahsan Habib, Md. Borhan Uddin BhuiyanThis paper aims to examine the question of whether external auditors incorporate equity holdings by overlapping audit committee members as a priced governance factor and tests…
647
The location of comprehensive income reporting – does it pass the financial analyst revision test?
Louis Banks, Allan Hodgson, Mark RussellThis paper aims to test whether a change in the reporting location of income, and other comprehensive income (OCI) components, in a statement of comprehensive income (SoCI) under…
703
ISSN:
1030-9616e-ISSN:
1839-5465ISSN-L:
1030-9616Online date, start – end:
2005Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Reza Monem