Focus on Finance and Accounting Research
Preface; The Role of Revenues and Costs in CEO Compensation; The Importance of Intellectual Capital Reporting: Perspectives from Finance Professionals; Has Regulation Changed the Market's Reward for Meeting or Beating Expectations?; Reaction of the Brazilian Stock Market to Positive and Negative Shocks; Earnings Management to Meet Earnings Benchmarks: Evidence from Japan; Audit in Ukraine; Auditor Reputation and Auditor Independence: Evidence from an Emerging Market; Trends of the Returns-Earnings Associations Over the Last Three Decades; Managers' Discretionary Behaviour, Earnings Management and Corporate Governance: An Empirical International Analysis; Index.
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The Importance of Intellectual Capital Reporting Perspectives from Finance Professionals
Has Regulation Changed the Markets Reward for Meeting or Beating Expectations?
Reaction of the Brazilian Stock Market to Positive and Negative Shocks
Earnings Management to Meet Earnings Benchmarks Evidence from Japan
Auditors in Ukraine HalfBacks of Society
abnormal returns Accounting and Economics accounting earnings accounting information Accounting Research analysts assets audit firms auditor independence avoid decreases Balanced Scorecard Big Four auditors Big Four firms book values Bovespa Brazilian stock market cash flows CEO compensation Chamber of Auditors clients components of earnings control accounting corporate governance cost reduction decreases in earnings discretionary accruals distribution earnings changes earnings levels earnings management earnings response coefficient Efficient Market Hypothesis empirical evidence executive compensation expectations explanatory power financial statements firm performance firm-year forecast habitual MBE firms Hypothesis increase industry intellectual capital interval investors Japanese firm managers Journal of Accounting manage earnings market share measure non-Big Four Nova Science Publishers observations positive pre-managed earnings proxy public listed companies Redko Regulation FD relevance of accounting respondents sample significant standardized differences standards of audit stock prices stock returns strategy t-value Table Ukraine Ukrainian auditors value relevance variables variance Verkhovna Rada zero