… Citation(2007) that financial disclosure plays a theoretical role in estimating risk premia, we
know surprisingly little about this role empirically (see Pope Citation2010, for more extensive …

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 …

This paper examines specification and power issues in relation to three models used to estimate
abnormal accruals. In contrast to the majority of prior work evaluating models estimated …

In this paper, we analyze differences in the timeliness of income recognition between the US
and UK GAAP financial reporting regimes. Building on previous work in the area we focus …

Central to both the Cadbury Committee’s initial remit and its subsequent recommendations is
the view that director integrity and board effectiveness play key roles in ensuring the quality …

This paper examines the UK stock market's reaction to the appointment of outside (non‐executive)
board members. Tests conducted using a sample of 714 appointments reported by …

We examine whether the mandatory introduction of International Financial Reporting
Standards leads to an increase in institutional investor demand for equities. Using a large …

Misgivings about dirty surplus accounting practices derive, in part, from two related concerns.
Firstly, it has been argued that dirty surplus accounting might result in value-relevant items …

This article reports the results of a study, the primary purpose of which was to obtain evidence
for the first time on the degree of profitability of one form of insider trading in the market for …

Discovering errors in tracking error. КОРЗИНА ПОИСК НАВИГАТОР ЖУРНАЛЫ КНИГИ
ПАТЕНТЫ ПОИСК АВТОРЫ ОРГАНИЗАЦИИ КЛЮЧЕВЫЕ СЛОВА РУБРИКАТОР …