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PurposeThe purpose of this paper is to examine the impact of corporate governance on the capital market participants’ abilities to forecast future performance, as measured by the properties of analysts’ earnings forecasts in Asian stock markets.Design/methodology/approachThis paper hypothesizes...
PurposeThis paper aims to investigate the relation between gender diversity in employees and earnings quality. Specifically, how gender diversity among full-time and part-time employees is associated with discretionary accruals in Korea is examined.Design/methodology/approachThe author analyzes...
PurposeThis paper aims to investigate whether the Section 404 of Sarbanes–Oxley Act (SOX 404) changed the way banks use accounting information to price corporate loans.Design/methodology/approachThe study uses a sample of 1,173 US-listed firms that issued syndicated loans both before and after...
PurposeThis paper aims to analyze the economic and financial reporting consequences of International Financial Reporting Standards (IFRS) adoption.Design/methodology/approachLiterature review.FindingsThe survey of the IFRS adoption literature shows that the implementation of IFRS has been...
PurposeThis paper aims to investigate how media coverage affects the quality of accounting information for seasoned equity offering (SEO) firms.Design/methodology/approachThe sample includes SEOs completed between January 1993 and December 2014 in the USA that are available from Thomson...
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