biddle et al - 2009 - how does financial reporting quality relate to inestment efficiency- journal of accounting and economics

... with only cross-sectional data, and report evidence of (i) a governance- to -value association between KCGI and firm market value, and (ii) likely causation for large firms, using the large firm ... markets provides evidence that better corporate governance predicts higher firm market value, but little evidence on the channels through which governance affects mar...

Ngày tải lên: 02/01/2015, 17:32

... functions of corporate governance is to ensure the quality of the financial reporting process. According Sloan (2001) the financial information is the first source of independent and true, communication ... the financial reporting as the main attraction to management influence. The paper of Bushman and Smith (2001) refers to the dual role of financial accounting sys...

Ngày tải lên: 02/01/2015, 17:33

... How does financial reporting quality relate to investment efficiency? Citation Biddle, Gary C., Gilles Hilary, and Rodrigo S. Verdi. How Does Financial Reporting Quality Relate to Investment ... firm-specific financial reporting quality (see Section 5.2). 3.1. Conditional relation between financial reporting quality and investment First, we tes...

Ngày tải lên: 02/01/2015, 17:34

... COB set is 0.48%. The change in ROA for the always joined the CEO and COB set over the same interval is 0.83%. For the created the combined CEO and COB set the changes in ROA are typically small ... effort on analyzing the link between board composition and corporate performance. Studies on the topic fall J. Dahya et al. /The Financial Review 44 (2009) 179–212 185 into...

Ngày tải lên: 02/01/2015, 17:34

... interpreted with caution. Our inferences about the effect of mandatory partner rotation on audit quality and perceptions of audit Mandatory Audit Partner Rotation, Audit Quality, and Market Perception ... (Summer 2009) pp. 35991 â CAAA doi:10.1506/car.26.2.2 Mandatory Audit Partner Rotation, Audit Quality, and Market Perception: Evidence from...

Ngày tải lên: 06/01/2015, 19:41

... http://ssrn.com/abstract=1521324 1 Do Abnormally High Audit Fees Impair Audit Quality? By Jong-Hag Choi, Jeong-Bon Kim, and Yoonseok Zang SUMMARY: This study examines whether and how audit quality proxied ... Abnormal Audit Fees and Audit Quality To examine the association between abnormal audit fees and audit quality and whether it is asymmet...

Ngày tải lên: 06/01/2015, 19:41

... serving to reduce information asymmetry between investors and management. 12 One contributing factor to higher quality financial reporting is higher audit quality. Auditing prevents investors ... http://ssrn.com/abstract=1933488 When Does Audit Quality Start to Decline in Firm Audit Tenure? – An International Analysis Li (Lily) Z. Brooks Dep...

Ngày tải lên: 06/01/2015, 19:41

... cases. Is Self-Regulated Peer Review Effective at Signaling Audit Quality? 717 The Accounting Review May 2009 American Accounting Association recognize that the existence of audit risk allows that, ... PEER REVIEW AND AUDIT- FIRM ATTRIBUTES Model Development Hypothesis 2 states that peer- review outcomes are also associated with firm-specific attributes indicative...

Ngày tải lên: 06/01/2015, 19:41

... to auditors’ decision making (Hopwood et al. 1994). Does Mandatory Audit Firm Rotation Enhance Auditor Independence? Evidence from Spain 119 Auditing: A Journal of Practice & Theory May 2009 American ... lower in the mandatory rotation period compared with the post -mandatory rotation Does Mandatory Audit Firm Rotation Enhance Auditor Indepe...

Ngày tải lên: 06/01/2015, 19:44

... International Business Research April, 2009 99 Audit Firm Tenure and Auditor Reporting Quality: Evidence in Malaysia Rohami Shafie (Corresponding author) College of Business, Accounting ... regulators and policy makers in a developing country as the issue continues to be strong interest among them in improving the auditor independence. Keywords: Audit fi...

Ngày tải lên: 06/01/2015, 19:44

... a financial expert. In their study, McDaniel et al. compared how financial experts may differ from financial literates in the evaluation of the quality of financial reporting items and whether ... reporting quality. ” For example, although, the BRC (1999) and Sarbanes-Oxley (2002) require auditors to discuss the quality of the financial reporting metho...

Ngày tải lên: 06/01/2015, 19:49

... Ethics, Diversity Management, and Financial Reporting Quality Re ´ al Labelle Rim Makni Gargouri Claude Francoeur ABSTRACT. This article proposes and empirically tests a theoretical framework ... to 33 9Ethics, Diversity Management and Financial Reporting Quality equity and equality in employment are an important dimension of diversity. Armstrong et al. (2...

Ngày tải lên: 06/01/2015, 19:49

... examines whether stronger corporate governance leads to higher quality financial reporting. We use a regression discontinuity method to analyze the effect on financial reporting quality of shareholder-sponsored ... on financial reporting quality of shareholder-sponsored governance proposals that pass or fail by a small margin of votes in annual meetings (i.e., close-...

Ngày tải lên: 06/01/2015, 19:49

... A-B-C-D-E-F A-20 – historical share prices D-E-F A-21 – current share price A-B-C-D-E-F A-22 – stock price performance in relation to stock market index D-F A-23 – sales of key products F A-24 ... page B-D-F B-3 – online investor information order service A-B-D-F B-4 – mailing list A-B-D-F B-5 – postal address to investor relations B-D-F B-6 – e-mail to investor relations A-B-C-D-F B-7 – ......

Ngày tải lên: 06/01/2015, 19:49