Purpose The purpose of this paper is to empirically investigate the impact of two monitoring
mechanisms: family ownership (FO) and financial reporting quality (FRQ) on investment …

Purpose This study aims to examine the economic consequences of the adoption of
International Financial Reporting Standards (IFRS) in Saudi Arabia. More specifically, the …

Recent literature contains a number of studies that provide evidence that improvements in
the performance related to business investments are associated with the main positive …

The present paper is pursuing a new direction in the analysis of behavioral finance based
on examining whether future performance of the firm is related to overconfidence displayed …

Purpose The study of the relationship between external auditing services and investment
deviation in a French setting has received relatively little research attention thus far. There …

This article empirically explores the association between accrual earnings management
(AEM) and real earnings management (REM) using a sample of 150 non-financial listed …

Purpose The purpose of this paper is to investigate the direct and indirect links between
book-tax differences (BTDs) and audit quality using accounting conservatism (proxy of …

The present paper investigates the effect of book-tax differences on the accounting
conservatism (as a proxy for financial reporting quality). The major objective of this study …

We examine both subsidiary-and group-level determinants of IFRS adoption by unlisted UK
firms. Many unlisted firms are part of large conglomerate groups. For these firms, decisions …

Purpose The purpose of this paper is to focus on the moderating effect of CEO's accounting-
based attributes on the relationship between chief executive officer (CEO) overconfidence …