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Yuni Pristiwati Noer Widianingsih, Doddy Setiawan, Y. Anni Aryani and Evi Gantyowati
Firm-specific risk causes opinion differences on whether it relates to price informativeness or errors. The main difference is related to the disparity in information transparency. Therefore, this study tests the relationship between accrual management a...
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Anh Huu Nguyen, Thu Minh Thi Vu and Quynh Truc Thi Doan
This research is conducted to investigate the impact of corporate governance on stock price synchronicity in the context of the Vietnamese market. The paper tests four hypotheses proposing the effect of four crucial components of corporate governance inc...
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Kamel Naoui,Abdelkader Kasraoui
Pág. 1 - 6
This study examines the impact of the tax reform on corporate effective tax rate (ETR) and firm-specifics in Tunisia for the post tax reform period (after the fiscal year 2014). The corporate effective tax rate is a component by major firm-specific chara...
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Ji-Hye Park,Joong-Seok Cho
Pág. 386 - 391
We examine the relation between earnings recognition practices and firms? information environment. Using a sample of U.S. firms over the period 2000-2012, we investigate how earnings timeliness and smoothness affect firm information environment. To measu...
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Anthony May, Rodney Boehme
Pág. 39 - 63
A nascent literature in finance and accounting on tail risk in individual stock returns concludes that bad news hoarding by corporate managers engenders sudden, extreme crashes in a firm?s stock price when the bad news is eventually made public. This lit...
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Mustafa Gürol DURAK
Pág. 68 - 85
The aim of this study is to reveal the factors affecting the companies? preferences towards publishing integrated reports. By reviewing the literature, the factors are classified under two groups, namely; country-specific factors and firm-specific factor...
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Sekar Mayangsari
Pág. 269 - 280
The transition to IFRS has brought fundamental changes as it has impact on corporate ac- countants, public auditors, investors and its influence extends well beyond the change in accounting rules. The purpose of the paper is to investigate whether the in...
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Uchenna Eze,A. Lee Gilbert
Globalization of production and increasing competition spurs greater business use of innovative information systems. As globalization extends its reach over cities and regions, the positions of those places within the emerging global paradigms of regiona...
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