Zobrazeno 1 - 7
of 7
pro vyhledávání: '"Alan J. Duboisée de Ricquebourg"'
Publikováno v:
SSRN Electronic Journal.
Publikováno v:
Accounting, Auditing & Accountability Journal. 32:1297-1324
Purpose While recently introduced EU regulation on the statutory audit of public interest entities (PIEs) aims to improve audit competition and quality, its success and impact depends on the definition of a PIE applied across the various EU Member St
Publikováno v:
SSRN Electronic Journal.
Recent studies determining the effect of audit market competition on firm level audit fees have developed novel measures of an audit firm’s relative competitive position. Numan and Willekens (2012) find a relationship between audit fees and the ‘
Publikováno v:
Abacus. 49:367-395
This study examines if there has been a change in the value relevance of direct cash flow components since the adoption of International Financial Reporting Standards (IFRS) in Australia. Our results show that for both industrial and extractive firms
Publikováno v:
SSRN Electronic Journal.
This paper examines whether analysts’ stock recommendations are informed by their cash flow forecasts, and whether these recommendations and cash flow forecasts provide investors with useful information to identify mispriced securities. In doing so
Publikováno v:
SSRN Electronic Journal.
In this paper, we examine the predictive ability of direct cash flow information under IFRS. Employing a combination of in- and out-of-sample cross sectional models, we provide the first empirical evidence on the predictive ability of direct cash flo
Publikováno v:
SSRN Electronic Journal.
This study examines if there has been a change in the value relevance of direct cash flow components since the adoption of International Financial Reporting Standards (IFRS) in Australia. Our results show that for both industrial and extractive firms