Auflistung nach Autor "Iatridis, G. E."
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Accounting disclosures, accounting quality and conditional and unconditional conservatism
Iatridis, G. E. (2011)This study investigates the motives of UK listed companies when reporting high and low quality accounting disclosures. It also examines the relation between the quality of published financial statements and earnings ... -
Audit quality in common-law and code-law emerging markets: Evidence on earnings conservatism, agency costs and cost of equity
Iatridis, G. E. (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 ... -
Characteristics of UK firms related to timing of adoption of Statement of Standard Accounting Practice No. 20
Iatridis, G. E.; Joseph, N. L. (2006)This study examines whether the timing of adoption of the UK Statement of Standard Accounting Practice No. 20 'Foreign Currency Translation' depended on firms' financial characteristics. Consistent with US studies, we find ... -
Corporate philanthropy in the US stock market: Evidence on corporate governance, value relevance and earnings manipulation
Iatridis, G. E. (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 ... -
Cost of capital, audit and earnings quality under financial crisis: A global empirical investigation
Persakis, A.; Iatridis, G. E. (2015)This paper investigates the cost of capital and the changes of audit quality and earnings management influencing on it due to financial crisis of 2008. Using linear regression analysis, 137,091 firm-year observations from ... -
An Empirical Investigation of Goodwill in Austria: Evidence on Management Change and Cost of Capital
Iatridis, G. E.; Senftlechner, D. (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 ... -
Environmental disclosure quality: Evidence on environmental performance, corporate governance and value relevance
Iatridis, G. E. (2013)This study focuses on common-law Malaysia, which is classified as an advanced emerging market. It assesses the association between environmental disclosure and environmental performance and examines the financial attributes ... -
Incentives for fixed asset revaluations: The UK evidence
Iatridis, G. E.; Kilirgiotis, G. (2012)Purpose - The purpose of this paper is to examine the incentives for fixed asset revaluation. The motives that are investigated include firm size, fixed asset intensity, firm foreign operations and acquisitions, firm ... -
Voluntary IFRS disclosures: Evidence from the transition from UK GAAP to IFRSs
Iatridis, G. E. (2012)Purpose: The purpose of this study is to investigate how the provision of voluntary International Financial Reporting Standard (IFRS) disclosures in the pre-adoption period has affected the IFRS transition process of UK ...