Browsing by Subject "DISCLOSURE"
Now showing items 1-3 of 3
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Audit quality in common-law and code-law emerging markets: Evidence on earnings conservatism, agency costs and cost of equity
(2012)This study focuses on firms that are audited by a big auditor and examines the differentiation in the earnings management potential and the level of conservatism. It also investigates whether being audited by a big auditor ... -
Corporate philanthropy in the US stock market: Evidence on corporate governance, value relevance and earnings manipulation
(2015)This study examines the financial attributes of corporate philanthropy derived from the agency motives for corporate giving. Further, this study assesses the value relevance of corporate giving and investigates the impact ... -
An Empirical Investigation of Goodwill in Austria: Evidence on Management Change and Cost of Capital
(2014)This study assesses whether new chief executive officers (CEOs) or CEOs in their early tenure carry out goodwill impairments more intensively than senior CEOs. Further, it investigates the relationship between cost of ...