1 - 4 of 4 articles
This study analyses the contingency effects of accruals on default prediction. Information is classified into three categories: financial statement, audit report, and non-financial information. It is proposed that absolute accruals moderate the relationship between default risk and financial...
This paper aims at examining the impact of earnings and cash flows relevance on stock return movements within the Greek capital market from 1996 to 2004. Results indicated that earnings have higher incremental importance in explaining stock return movements compared with cash flows as earnings...
Zhongtianqin, the largest Chinese auditor in 2000, collapsed in 2001 owing to its audit failure. This study examines how the market reacted to the audit scandal in the Chinese institutional setting. Chinese investors are entitled to recover their investment losses from auditors owing to audit...
This paper shows the potential benefits and risks, in terms of communication, involved in the use of graphs in corporate annual reports. An empirical analysis is conducted on the year 2005 annual reports of 52 Italian listed companies with higher capitalisation. Its main findings are as follows:...
Read and print from thousands of top scholarly journals.
Already have an account? Log in
Bookmark this article. You can see your Bookmarks on your DeepDyve Library.
To save an article, log in first, or sign up for a DeepDyve account if you don’t already have one.
Sign Up Log In
To subscribe to email alerts, please log in first, or sign up for a DeepDyve account if you don’t already have one.
To get new article updates from a journal on your personalized homepage, please log in first, or sign up for a DeepDyve account if you don’t already have one.