Table of contents
Assessing earnings management flexibility
Hiu Lam ChoyThe purpose of this paper is to propose a new measure of earnings management flexibility based on the limits of the allowable set of accruals, prior discretionary accruals used…
The effect of the type and number of internal control weaknesses and their remediation on audit fees
Matthew J. Keane, Randal J. Elder, Susan M. AlbringThe implementation of compliance procedures associated with the Sarbanes‐Oxley Act of 2002 came at a great cost to most publicly‐traded firms, largely due to the internal control…
Combining value and momentum indicators in varying stock market conditions: The Finnish evidence
Timo H. LeivoThe purpose of this paper is to examine the added value of combining a momentum indicator with a value indicator in varying stock market conditions.
Impact of cash holdings and ownership concentration on firm valuation: Empirical evidence from Australia
Rashid AmeerThe purpose of this paper is to investigate the impact of firms' cash holdings and ownership concentration on the firms' valuation using an unbalanced panel dataset of…
On the interdependence structure of market sector indices: the case of Qatar Exchange
Walid M.A. AhmedThe purpose of this paper is to investigate the interrelationships amongst the sector‐specific indices of the Qatar Exchange (QE) (i.e. Banking and Financial Institutions (BFI)…
ISSN:
1475-7702e-ISSN:
1758-7700ISSN-L:
1475-7702Online date, start – end:
2002Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Nawazish Mirza