Journal of Financial Reporting and Accounting: Volume 9 Issue 2

Further evidence on relative and incremental information content of EVA and traditional performance measures from select Indian companies

Satish Kumar, A.K. Sharma

The main objective of this study is to examine the claim of economic value added (EVA) proponents about its superiority as a financial performance measure compared to five…

Internal corporate governance and board performance in monitoring roles: Evidence from Malaysia

Hasnah Kamardin, Hasnah Haron

This paper aims to examine the relationship between internal corporate governance mechanisms and board performance in monitoring roles.

The effect of the board structure on earnings management: evidence from Portugal

Sandra Maria Geraldes Alves

This study aims to extend previous research by examining empirically how board structure affects the magnitude of earnings management for companies listed in Portugal. In…

Defining goodwill: a practice perspective

Marco Giuliani, Daniel Brännström

The purpose of this paper is to identify a definition of goodwill related to how companies describe their purchased goodwill. It focuses on whether there is any consistency in how…

Effect of international financial reporting standards on financial information quality

Elisa García Jara, Amparo Cuadrado Ebrero, Rolando Eslava Zapata

This paper aims to analyze the quality of financial information using financial and economic ratios, assessing if the quality is affected by financial reporting standards. A group…