How to measure country-level financial reporting quality?
Q Tang, H Chen, Z Lin - Journal of Financial Reporting and …, 2016 - emerald.com
Purpose The purpose of this study is to measure the financial reporting quality of 38 main
countries (regions) in the world from 2000 to 2014. Design/methodology/approach This …
countries (regions) in the world from 2000 to 2014. Design/methodology/approach This …
Fair value accounting and earnings persistence: evidence from international banks
Using hand-collected data from a sample of 210 international banks during the period 2009
to 2013, we investigate whether fair value exposure, the proportion of financial assets …
to 2013, we investigate whether fair value exposure, the proportion of financial assets …
Accrual earnings management in response to an oil price shock
F Kjærland, F Kosberg, M Misje - Journal of commodity markets, 2021 - Elsevier
The aim of this study was to examine the relationship between the oil price shock of 2014
and earnings management of oil companies listed on the Oslo Stock Exchange. The results …
and earnings management of oil companies listed on the Oslo Stock Exchange. The results …
Relevance of supplementary fair value disclosures under market uncertainty: effects on audit fees and investors' pricing
Purpose Concerns relating to the representational faithfulness and, consequently, the
relevance of fair value (FV) estimates are likely to be heightened in the wake of market …
relevance of fair value (FV) estimates are likely to be heightened in the wake of market …
Private equity exit strategies and profitability during the global pandemic: evidence from around the world
M Uddin, A Chowdhury - British Journal of Management, 2021 - Wiley Online Library
Private equity (PE) exit strategy is important for investors as a planned and effective exit
strategy improves the chance of realizing higher profit. In this paper, we examine how PE …
strategy improves the chance of realizing higher profit. In this paper, we examine how PE …
Development and testing of an augmented distress prediction model: A comparative study on a developed and an emerging market
This study presents a financial distress (FD) prediction model that utilizes accounting, market-
based, and financial reporting quality (FRQ) measures. We use a panel logit framework to …
based, and financial reporting quality (FRQ) measures. We use a panel logit framework to …
Determinants of discretionary fair value measurements: the case of Level 3 assets in the banking sector
The objective of our research was to respond to the call of Barth and Taylor () for more
research to examine the role of discretion in fair value estimates. Specifically, we investigate …
research to examine the role of discretion in fair value estimates. Specifically, we investigate …
Does high-quality financial reporting mitigate the negative impact of global financial crises on firm performance? Evidence from the United Kingdom
© 2015 Australasian Accounting Business and Finance Journal and Authors. Prior literature
has claimed that accounting plays a negative role in a financial crisis. The current study …
has claimed that accounting plays a negative role in a financial crisis. The current study …
The value relevance of fair value and historical cost measurements during the financial crisis
The roles played by fair value (FV) and historical cost (HC) measurements during the
financial crisis (2008–2009) remain controversial. We investigate the relative and …
financial crisis (2008–2009) remain controversial. We investigate the relative and …
[PDF][PDF] Fair value accounting and earning management: The impact of unobservable inputs on earning quality. Evidence from the US
M Pompili, M Tutino - Control Ownership & Control, 2019 - virtusinterpress.org
How to cite this paper: Pompili, M., & Accounting standard boards (IASB and FASB) are
aimed at Tutino, M.(2019). Fair value accounting designing high-quality standards able to …
aimed at Tutino, M.(2019). Fair value accounting designing high-quality standards able to …