Earnings announcement lag and non-mandatory disclosure impact on the cost of debt: Hong Kong empirical evidence

Autor: Achraf Guidara, Imen Achek

Publikováno v: Management Science Letters, Vol 5, Iss 2, Pp 223-234 (2015)

This paper examines the association between voluntary disclosure, earnings announcement lag and the cost of debt in Hong Kong. The research sample consists of 20 listed companies in the Hong Kong Stock exchange over the period spanning from 2008 to 2

Externí odkaz: https://doaj.org/article/0427bfa66d1a48a0b07e06ff91bca012

The determinants of tax evasion: a literature review

Autor: Hichem khlif, Imen Achek

Publikováno v: International Journal of Law and Management, 2015, Vol. 57, Issue 5, pp. 486-497.

Externí odkaz: http://www.emeraldinsight.com/doi/10.1108/IJLMA-03-2014-0027

IFRS adoption and auditing: a review

Autor: Imen Achek, Hichem Khlif

Publikováno v: Asian Review of Accounting. 24:338-361

Purpose The purpose of this paper is to review the empirical research literature dealing with International Financial Reporting Standards (IFRS) and auditing. The authors identify four main topics related to the effect of IFRS adoption on audit fees,

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::c7b498a9164d115883894e990f2b1c5f
https://doi.org/10.1108/ara-12-2014-0126

The effect of national culture on the association between profitability and corporate social and environmental disclosure

Autor: Imen Achek, Khaled Hussainey, Hichem Khlif

Publikováno v: Khlif, H, Hussainey, K & Achek, I 2015, ' The effect of national culture on the association between profitability and corporate social and environmental disclosure : a meta-analysis ', Meditari Accountancy Research, vol. 23, no. 3, pp. 296-321 . https://doi.org/10.1108/MEDAR-12-2014-0064

Purpose – This paper aims to investigate the moderating effect of cultural dimensions (masculinity, individualism and long-term orientation) on the association between profitability and corporate social and environmental disclosure (CSED). Design/m

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::83fe0ba0182a33b1a9b7e28ac51b6c7b
https://doi.org/10.1108/medar-12-2014-0064

Earnings announcement lag and non-mandatory disclosure impact on the cost of debt: Hong Kong empirical evidence

Autor: Imen Achek, Achraf Guidara

Publikováno v: Management Science Letters, Vol 5, Iss 2, Pp 223-234 (2015)

Article history: Received September 18, 2014 Accepted 17 December 2014 Available online December 23 2014 This paper examines the association between voluntary disclosure, earnings announcement lag and the cost of debt in Hong Kong. The research sampl

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::e26ada6c768a3ff38a22e18894c745ea
http://www.growingscience.com/msl/Vol5/msl_2014_338.pdf