Browsing by Subject "ACCRUALS"
Now showing items 1-2 of 2
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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 ... -
Cost of capital, audit and earnings quality under financial crisis: A global empirical investigation
(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 ...