26 research outputs found
External investigations and disciplinary sanctions against auditors: the impact on audit quality
Get PDFCorporate governance, earnings management and the value-relevance of accounting information: Evidence from Pakistan
No full textResponse to the comments of Georg Merkl on “Quasirententheorie und Abschlussprüfungshonorare in Deutschland”
No full textThe Influence of Informal Institutions on Impaired Asset Write-Offs: Securing Future and Current Pies for Payouts in Japan
No full textProspective and current secondary mathematics teachers’ criteria for evaluating mathematical cognitive technologies
No full textValue relevance of banks: global evidence
No full textValue relevance, Equity valuation, Earnings, Book values, M41,
Earnings Management in Europe Post IFRS: Do Cultural Influences Persist?
No full textWe investigate the extent to which the mandatory adoption of International Financial Reporting Standards (IFRS) has restricted the previously documented association between national culture and international differences in earnings management practices. We analyze the earnings management behavior of publicly listed firms in 14 member countries of the European Union during the period 2000–2010. Our findings show that the tendency to engage in earnings management continues post IFRS and that cultural factors remain influential in explaining differences in the magnitude of earnings management behavior across countries
Implikationen der IFRS-Einführung auf die Informationsbasis und Prognosequalität von Finanzanalysten: State of the Art der empirischen Kapitalmarktforschung
No full textComparable firm’s P/E multiple and IPO valuation: an empirical investigation for Indian IPOs
No full text
