Journal of Business Finance and Accounting

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VOLUNTARY INFORMATION DISCLOSURE DURING PERIODS OF STOCK PRICE VULNERABILITY
Journal of Business Finance and Accounting - Tập 23 Số 3 - Trang 461-472 - 1996
Dan W. Cooper, Brian Grinder
LARGE SHAREHOLDERS, TAKEOVERS AND TARGET VALUATION
Journal of Business Finance and Accounting - Tập 23 Số 2 - Trang 295-314 - 1996
Sudi Sudarsanam
A Comparison of Between‐Country Measures of Legal Setting and Enforcement of Accounting Standards
Journal of Business Finance and Accounting - Tập 42 Số 1-2 - Trang 1-50 - 2015
John P. Preiato, Philip Brown, Ann Tarca
AbstractAcademics and practitioners agree that the enforcement of accounting standards has an important role in promoting high quality financial reporting and favourable capital market outcomes. We test three new enforcement proxies from Brown, Preiato and Tarca (2014) that focus specifically on auditing and accounting enforcement. We examine firms’ information env...... hiện toàn bộ
Measuring Country Differences in Enforcement of Accounting Standards: An Audit and Enforcement Proxy
Journal of Business Finance and Accounting - Tập 41 Số 1-2 - Trang 1-52 - 2014
Philip Brown, John P. Preiato, Ann Tarca
AbstractIn this paper we present an index designed to capture differences between countries in relation to the institutional setting for financial reporting, specifically the auditing of financial statements and the enforcement of compliance with each country's accounting standards. The use of a common set of standards such as International Financial Reporting Stan...... hiện toàn bộ
Non‐Audit Services and Knowledge Spillovers: Evidence from New Zealand
Journal of Business Finance and Accounting - Tập 39 Số 1-2 - Trang 60-81 - 2012
W. Robert Knechel, Divesh S. Sharma, Vineeta D. Sharma
Abstract:  New Zealand provides a natural laboratory to test whether knowledge spillovers arise from auditor‐provided non‐audit services. Unlike prior research, we do not assume constant audit quality but first test whether audit quality varies with auditor‐provided non‐audit services and audit efficiency. Results show that higher non‐audit fees paid to the auditor i...... hiện toàn bộ
Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals?
Journal of Business Finance and Accounting - Tập 32 Số 7-8 - Trang 1311-1346 - 2005
Ken V. Peasnell, Peter F. Pope, Steve Young
Abstract:  This paper examines whether the incidence of earnings management by UK firms depends on board monitoring. We focus on two aspects of board monitoring: the role of outside board members and the audit committee. Results indicate that the likelihood of managers making income‐increasing abnormal accruals to avoid reporting losses and earnings reductions is neg...... hiện toàn bộ
Management of Earnings and Analysts' Forecasts to Achieve Zero and Small Positive Earnings Surprises
Journal of Business Finance and Accounting - Tập 33 Số 5-6 - Trang 633-652 - 2006
David Burgstahler, Michael Eames
Abstract:  This paper corroborates the finding of prior studies that managers avoid reporting earnings lower than analyst forecasts (i.e., negative earnings surprises) and provides new evidence of actions contributing to this phenomenon. Specifically, we provide empirical evidence of both (1) upward management of reported earnings and (2) downward ‘management’ of ana...... hiện toàn bộ
THE EFFECT OF BANKRUPTCY ON SYSTEMATIC RISK OF COMMON STOCK: AN EMPIRICAL ASSESSMENT
Journal of Business Finance and Accounting - Tập 19 Số 3 - Trang 309-328 - 1992
Byung T. Ro, Christine V. Zavgren, Su‐Jane Hsieh
Bank Relationship and Firm Performance: Evidence From Thailand Before the Asian Financial Crisis
Journal of Business Finance and Accounting - Tập 31 Số 9-10 - Trang 1577-1600 - 2004
Piman Limpaphayom, Sirapat Polwitoon
Abstract:  This study examines the relation between bank relations and market performance in Thailand, an economy in which commercial banks play a crucial role through lending relationship and, for a number of companies, equity ownership. Overall, bank relationships, both equity‐based and debt‐based, positively affect capital investment. However, there is a negative ...... hiện toàn bộ
Style Drift in Private Equity
Journal of Business Finance and Accounting - Tập 36 Số 5-6 - Trang 645-678 - 2009
Douglas J. Cumming, Grant Fleming, Armin Schwienbacher
Abstract:  We introduce the concept of style drift to private equity investment. We present theory and evidence pertaining to style drifts in terms of a fund manager's stated focus on particular stages of entrepreneurial development. We develop a model that derives conditions under which style drifts are less likely among younger fund managers. We also show ways in w...... hiện toàn bộ
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