Browsing by Subject "Voluntary accounting disclosure"
Now showing items 1-2 of 2
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Earnings management and firm financial motives: A financial investigation of UK listed firms
(2009)This study focuses on the investigation of motives for and characteristics of UK firms that engage in earnings management activities. It concentrates particularly on the provision of voluntary accounting disclosures, the ... -
Voluntary IAS 1 accounting disclosures prior to official IAS adoption: An empirical investigation of UK firms
(2010)This paper focuses on firms' voluntary compliance with the reporting requirements of the International Accounting Standard (IAS) 1 before the official adoption of IASs. The paper seeks to identify the motives for the ...