International Journal of Accounting & Information Management: Volume 23 Issue 1

Voluntary accounting changes and analyst following

Tzu-Ling Huang, Tawei Wang, Jia-Lang Seng

– This study aims to examine the relation between voluntary accounting changes (VACs) and analyst following.

Financial reporting quality of target companies and acquirer returns: evidence from Korea

Joohyun Lim, Jaehong Lee, jinho Chang

This paper aims to examine the association between financial reporting quality in target companies and acquisition profitability in a sample of 280 acquisitions in South Korea…

Managerial tenure and earnings management

Nan Hu, Qian Hao, Ling Liu, Lee J. Yao (1958-2012)

– The purpose of this paper is to understand the impact of tenure on earnings management.

Is top-management remuneration influenced by board characteristics?

Sebastien Deschenes, Hamadou Boubacar, Miguel Rojas, Tania Morris

The purpose of this article is to examine if certain board characteristics have an impact on the total remuneration of top management and the ratio of stock-based remuneration to…

Auditor independence and accounting conservatism: Evidence from Australia following the corporate law economic reform program

Michael Crockett, Muhammad Jahangir Ali

The purpose of this paper is to examine the efficacy of the current legislative provisions that protect auditor independence in Australia. The collapses of several high-profile…