Elsevier期刊
期刊
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作者:Helen Hurwitz
来源:[J].Journal of Contemporary Accounting & Economics, 2017, Vol.13 (2), pp.119-133Elsevier
摘要:Abstract(#br)This study examines whether managers understate large negative earnings news in annual forecasts that are generally issued early when limited earnings information of the fiscal year is publicly available. I find that management forecasts of annual earnings conve...
作者:Jamal A. Nazari , Karel Hrazdil , Fereshteh Mahmoudian
来源:[J].Journal of Contemporary Accounting & Economics, 2017, Vol.13 (2), pp.166-178Elsevier
摘要:Abstract(#br)We analyse the relationship between the complexity of corporate social responsibility (CSR) disclosure and actual CSR performance, and postulate a positive association between actual CSR performance and readability and the size of CSR disclosure documents. Using...
作者:Ming-Chin Chen , Sanjay Gupta
来源:[J].Journal of Contemporary Accounting & Economics, 2017, Vol.13 (1), pp.52-68Elsevier
摘要:Abstract(#br)This paper investigates whether an increase in the R&D tax credit rate stimulates firms’ incremental R&D spending. We find that the increase in the credit rate has a positive effect on the R&D spending of high-tech firms with taxable status, but does not have th...
作者:Katsuhiko Muramiya , Tomomi Takada
来源:[J].Journal of Contemporary Accounting & Economics, 2017, Vol.13 (2), pp.179-191Elsevier
摘要:Abstract(#br)We examine the relation between the quality of financial inputs (indirectly measured by the existence or otherwise of restatements of the condensed financial statements), and management forecast accuracy in Japan. The Japanese market provides a unique environment to ...
作者:Kim Ittonen , Per C. Tronnes , Leon Wong
来源:[J].Journal of Contemporary Accounting & Economics, 2017, Vol.13 (2), pp.134-147Elsevier
摘要:Abstract(#br)Auditors need to establish a substantial doubt threshold in order to determine the type of audit report to issue, but substantial doubt is not defined in the auditing standards. Auditors are regularly criticized for having high thresholds, which results in too f...
作者:Mostafa Monzur Hasan , Ahsan Habib
来源:[J].Journal of Contemporary Accounting & Economics, 2017, Vol.13 (1), pp.20-36Elsevier
摘要:Abstract(#br)This study examines the association between the corporate life cycle and corporate social responsibility (CSR). Motivated by the resource-based theory, we hypothesize and find supportive evidence that the resource base and competitive advantages allow mature firms to...
作者:Ammad Ahmed , Reza M. Monem , Deborah Delaney ...
来源:[J].Journal of Contemporary Accounting & Economics, 2017, Vol.13 (2), pp.89-107Elsevier
摘要:Abstract(#br)We investigate whether gender-diverse boards contribute to capital market efficiency through their role in corporate disclosure. Using Australia’s continuous disclosure regime, we provide evidence that female directors on the board improve the frequency and volu...
作者:Ammad Ahmed , Searat Ali
来源:[J].Journal of Contemporary Accounting & Economics, 2017, Vol.13 (2), pp.148-165Elsevier
摘要:Abstract(#br)In this study, we investigate the relationship between gender-diverse boards and stock liquidity in Australia. We expect that the gender-diverse boards, with their efficient monitoring functions, lead to higher stock liquidity that has positive implications for ...
作者:Chan Li , K.K. Raman , Lili Sun ...
来源:[J].Journal of Contemporary Accounting & Economics, 2017Elsevier
摘要:Abstract(#br)We examine the relation between nonaudit fees and SOX 404 opinions on the effectiveness of a client’s internal control over financial reporting. We find a negative association between nonaudit fees and the auditor’s propensity to issue an adverse SOX 404 opinion...

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