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This paper examines whether ADR issuers, selecting US GAAP, IFRS, or home-country accounting principles for the preparation of financial statements accompanying the Form 20-F filing, are paying different auditors’ fees. We employ the Heckman Probit decision choice model and two-stage OLS...
This study examines the determinants of audit report lag (ARL) in the banking industry. Using data from 2001–2010 and models developed from prior research for banks, the pooled sample results show that bank size measured by market capitalisation and profitability measured by return on assets are...
How and why do governance mechanisms affect stock price synchronicity in emerging markets? This paper aims to answer this question in the context of an emerging market. Using panel data with fixed effect regression model, we examine the relationship between various proxies of governance...
The objective of this paper is to examine the impact of financial crisis on financial reporting of good news and bad news in the UK annual report narrative sections. We use the manual content analysis to measure levels of good news and bad news information for a sample of 110 chairman statements...
This article contributes to the literature on the reasons that drive changes in financial information value relevance after the issuance and implementation of a new accounting standard. Currently, value relevance changes are explained through the lens of the reporting location literature, which...
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