Zobrazeno 1 - 10
of 10
pro vyhledávání: '"J-L. W. Mitchell Van der Zahn"'
Publikováno v:
International Journal of Auditing. 27:45-68
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a5ac0a9e0cb2be32814bb14f50fbff03
https://doi.org/10.1111/ijau.12300
https://doi.org/10.1111/ijau.12300
Publikováno v:
International Journal of Auditing. 19:72-87
This study seeks to determine whether audit committee compositional features are associated with the timeliness of financial reporting by Australian firms. Timeliness of financial reporting by firms, of which the length of an audit is a fundamental c
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::2992b9cd547a8c8fc6371c990d8f3b99
https://doi.org/10.1111/ijau.12033
https://doi.org/10.1111/ijau.12033
Publikováno v:
Accounting & Finance. 55:279-310
Using an Australian sample of 494 firm-year observations, this study finds that accounting financial expertise is the primary type of expertise that influences earnings conservatism, rather than nonaccounting financial expertise. The association betw
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::65d3f8f83cc88b2ad4856a5692bd725a
https://doi.org/10.1111/acfi.12042
https://doi.org/10.1111/acfi.12042
Publikováno v:
Corporate Ownership and Control. 8:800-817
This paper investigates whether a foreign primary listing is associated with corporate governance bonding of PRC firms listed in Hong Kong and Singapore. Consistent with bonding theory, there is a significant difference between the corporate governan
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::00a966cbf6eb8437f7f924a56757cbf9
https://doi.org/10.22495/cocv8i1c8p5
https://doi.org/10.22495/cocv8i1c8p5
Publikováno v:
Journal of Intellectual Capital. 10:425-450
PurposeThe primary purpose of this paper is to investigate the association between intellectual capital disclosures in initial public offerings (IPOs) and post‐issue stock performance.Design/methodology/approachThe analysis is based on a sample of
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::cb6345bd48338a41fa564fd89a427986
https://doi.org/10.1108/14691930910977824
https://doi.org/10.1108/14691930910977824
Publikováno v:
Journal of Human Resource Costing & Accounting. 12:179-212
PurposeThe primary objective of this paper is to examine the association between the seven human‐resource features (spanning three major themes: qualifications and credentials; business and initial public offering (IPO) launch experience; and diver
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::acb7763a2e3f843f66805c6863818628
https://doi.org/10.1108/14013380810919840
https://doi.org/10.1108/14013380810919840
Publikováno v:
Journal of Human Resource Costing & Accounting. 11:178-213
PurposeExcessive initial trading day returns (termed underpricing (UP)) and poor long‐run performance (LRP) are two well‐documented anomalies associated with initial public offerings (IPOs).The primary objective of this study is to empirically te
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c725f0aadd1e8e0b2ba6d7e81b23293f
https://doi.org/10.1108/14013380710843773
https://doi.org/10.1108/14013380710843773
Publikováno v:
Journal of Human Resource Costing & Accounting. 11:53-78
PurposeThe first objective of this study is to examine the nature and extent of intellectual capital (IC) information Australian hospitals disclose to their stakeholders (patients, general public, healthcare professionals) via the internet. The secon
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::edf71d3f5c6a42e0cee02a6cc72cb9db
https://doi.org/10.1108/14013380710746401
https://doi.org/10.1108/14013380710746401
Publikováno v:
Corporate Ownership and Control. 4:10-24
Our study examines linkages between discretionary accruals, management ownership and remuneration and non-audit service (NAS) fees. All findings for our study are based on an extensive analysis of 351 Singapore publicly listed firms for the 2001 fisc
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::271d62696c85770612228dbc375e31b4
https://doi.org/10.22495/cocv4i1p1
https://doi.org/10.22495/cocv4i1p1
Publikováno v:
International Journal of Accounting, Auditing and Performance Evaluation. 4:443
This study examines the association between first-day returns and intellectual capital (IC) disclosure. Due to valuation difficulties, lower regulatory disclosure control and intangible properties underlying IC, we propose in the absence of sufficien
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::fd99b1feb9e9e0ac750885630b2f0b9e
https://doi.org/10.1504/ijaape.2007.017088
https://doi.org/10.1504/ijaape.2007.017088