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Ifeanyi Francis Osegbue, Austin Nweze, Meshack Ifurueze, Chizoba Mary Nwoye
Pág. 45 - 69
This study examines how tax sheltering and its interactions with cash effective tax rate, long-term effective tax rate, tax savings, book tax gap, temporary difference of tax shelter and permanent difference of tax shelter impacted the modified Jones ear...
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C. José García Martín, Begoña Herrero Piqueras, Ana María Ibañez Escribano
Pág. pp. 233 - 263
This study investigates the informational role of thin options markets, specifically the Spanish options market. Firstly, we examine the effect of options markets by analysing stock market reaction to earnings news, conditional on the availability of opt...
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Retnoningrum Hidayah,Ahwan Sholih,Linda Agustina,Rita Rahayu
Pág. 34 - 48
Abstract: The study aims to determine the effect of disclosure of corporate social responsibility (CSRD), dividend policy, and audit committee financial expertise (ACFE) on earnings quality. It uses state ownership as a moderating variable. The populatio...
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Ayman Shehadeh, Mahmoud Daoud Daoud Nassar, Husam Shrouf and Mohammad Haroun Sharairi
The primary objective of this research was to investigate the potential moderating role of audit fees in the relationship between audit committee characteristics and earnings management. Specifically, this study aimed to establish connections between aud...
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Mohammed M. Yassin, Dea?a Al-Deen Al-Sraheen, Khaldoon Ahmad Al Daoud, Mohammad Alhadab and Farouq Altahtamouni
The Financial Accounting Standards Board (FASB) released Accounting Standards Codification (ASC) 606, ?Revenue from Contracts with Customers?, with the aim of enhancing transparency to provide fairer representation and inhibit the misuse of revenues to m...
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Catarina Gonçalves Dias, Inna Choban de Sousa Paiva and Luísa Cagica Carvalho
This study draws on agency theory and evaluates the effect of the remuneration structures of board members on earnings management, proxied by discretionary accruals. To achieve the objective, this study uses a multiple regression model and a hand-collect...
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María-Jose García-López, Maria Rosario Pacheco-Olivares and Hamid Hamoudi
Applying a mixed theoretical approach, this paper addresses the causal relationship between the presence of women on steering committees (SC) and in senior management positions and the firm?s stock return, measured through the price?earnings ratio (P/E)....
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Frode Kjærland, Kristian Forbord, Are Oust and Håkon Stephani
The main issues of accounting reporting regarding goodwill are whether a firm?s management reliably conveys their private information about future earnings, and whether they disclose value-relevant and useful information to accounting users. In the curre...
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Firas N. Dahmash, Hashem Alshurafat, Raed Hendawi, Abdallah Bader Alzoubi and Hamzeh Al Amosh
The aim of this study was to investigate the effect of the retention per share compared to the dividend per share by modeling the firm?s market value as a function of the retention per share and the dividend per share for all firms in the Jordanian conte...
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Penia Marsella, Dewi Cahyani Pangestuti
Pág. 237 - 248
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