Table of contents
SFAS No. 159: An examination of early electors, late electors and non‐electors in the banking industry
Li Xu, Alex TangThe purpose of this paper is to examine the timing and the determinants of electing Statement of Financial Accounting Standard (SFAS) No. 159 in the banking industry.
Outside CEO directors on compensation committees: whose side are they on?
Haidan Li, Yiming QianThe purpose of this paper is to examine whether outside CEO directors sympathize with the company CEO due to their similar positions and prestige, and make decisions in favor of…
Apparent audit failures and value relevance of earnings and book value
Li Dang, Kevin F. Brown, B.D. McCulloughThe purpose of this paper is to examine the value relevance of accounting information in cases of apparent audit failures.
Changes in the predictive ability of earnings around earnings restatements
Kevin W. HeeThe purpose of this paper is to investigate whether earnings restatements have a larger effect on the earnings quality (proxied by persistence) of restating firms relative to…
Corporate diversification and earnings management
Imen Khanchel El Mehdi, Souad SebouiThe purpose of this paper is to find out whether corporate diversification provides a favourable environment for earnings management (agency conflicts hypothesis) or whether it…
ISSN:
1475-7702e-ISSN:
1758-7700ISSN-L:
1475-7702Online date, start – end:
2002Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Nawazish Mirza