International Journal of Accounting & Information Management: Volume 18 Issue 3

Re‐stating financial statements and its reaction in financial market: Evidence from Canadian stock market

Mohammad G. Robbani, Rafiqul Bhuyan

The purpose of this paper is to examine the short‐term reactions of stock prices to the announcement of earnings restatement by the public companies listed in the Toronto stock…

The determinants of corporate disclosure: a meta‐analysis

Hichem Khlif, Mohsen Souissi

The purpose of this paper is to investigate the association between disclosure and seven corporate characteristics which are ownership dispersion, analysts following, audit firm…

Do forecasts improve over time?: A case study of the accuracy of sales forecasting at a German car manufacturer

Robert Rieg

Accounting and decision making rely heavily on forecasts. For several reasons, we should expect ongoing increases in forecasting accuracy. The purpose of this paper is to test the…

Earnings management using asset sales: Interesting issues for further study under unique institutional settings

Chuan‐San Wang, Samuel Tung, Lin Chen‐Chang, Wang Lan‐Fen, Lai Ching‐Hui

The paper aims to clarify the relationship between earnings management and the sale of long‐lived assets and investments for firms listed in Taiwan. In addition, it suggests…

A field study of user versus provider perceptions of management accounting system services

Gary Fleischman, Kenton Walker, Eric Johnson

The purpose of this paper is to investigate user versus provider perceptions of management accounting system (MAS) services using the DeLone and McLean information system success…