Zobrazeno 1 - 10
of 45
pro vyhledávání: '"Md. Borhan Uddin Bhuiyan"'
Publikováno v:
Journal of Capital Markets Studies, Vol 8, Iss 2, Pp 212-241 (2024)
Purpose – This research investigates the effect of audit report lag on the cost of equity capital. We argue that an extended audit report lag reduces the value of information and raises concerns for investors, resulting in an increased cost of equi
Externí odkaz:
https://doaj.org/article/79e66a1db4fe4aa0990faf2cc4831b95
Publikováno v:
Australasian Accounting, Business and Finance Journal, Vol 9, Iss 3, Pp 45-58 (2015)
The aim of this research is to identify the determinants and consequences of interlocking board membership in New Zealand and whether this interlocking affects the firm performance. This research used a sample of 276 firm years and 1,783 directors
Externí odkaz:
https://doaj.org/article/e9358db0a66e484181f1141c38fef028
Publikováno v:
Australasian Accounting, Business and Finance Journal, Vol 7, Iss 2, Pp 87-110 (2013)
The purpose of this paper is to investigate the effect of better compliance with corporate governance regulation on managerial accruals (discretionary accruals) in New Zealand listed companies. Unlike previous research of earnings management, Jones m
Externí odkaz:
https://doaj.org/article/7271d0fd8c0144f295325962a6c5fb06
Autor:
Md. Borhan Uddin Bhuiyan, Fawad Ahmad
Publikováno v:
International Journal of Accounting & Information Management. 30:427-453
PurposeThe purpose of this paper is to investigate the impact of financial restatement on corporate dividend payment. Firms that announce financial restatements rupture their corporate reputation and adversely affect investors’ confidence. Conseque
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d092a7139bb17755de9781ce77bce2ad
https://doi.org/10.1108/ijaim-07-2021-0154
https://doi.org/10.1108/ijaim-07-2021-0154
Publikováno v:
Asian Review of Accounting. 30:121-151
PurposeThe paper aims to investigate the value-relevance of changes in fair values of investment property reported under International Accounting Standards (IAS) 40 and International Financial Reporting Standards (IFRS) 13.Design/methodology/approach
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f30169da4d566f36aa3cc8d78a79813d
https://doi.org/10.1108/ara-06-2021-0104
https://doi.org/10.1108/ara-06-2021-0104
Publikováno v:
Managerial Auditing Journal. 36:665-698
Purpose This paper aims to investigate whether audit committee ownership (consisting of both equity holdings and option holdings) is associated with the cost of equity capital. Design/methodology/approach This paper uses regression analysis to examin
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::51b0ed9352fcafd01b8a4314cf420221
https://doi.org/10.1108/maj-05-2020-2671
https://doi.org/10.1108/maj-05-2020-2671
Publikováno v:
Journal of Accounting in Emerging Economies.
PurposeThe new audit regulation for disclosure of key audit matters (KAMs) in financial reporting has been introduced in both developed and developing countries. This study investigates the influence of three distinctive sets of variables, namely ind
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a3b57c1407c65e3338989393b57034de
https://doi.org/10.1108/jaee-11-2021-0355
https://doi.org/10.1108/jaee-11-2021-0355
Publikováno v:
Journal of Management Control. 32:33-83
This study investigates the association between financial constraints and cost asymmetry. Using a large U.S. sample of firms from 1976 to 2016, we find that financially constrained firms exhibit less cost asymmetry. However, such low cost asymmetry i
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e07fc2a242b6f6c8ced9de4f33b26a25
https://doi.org/10.1007/s00187-021-00314-7
https://doi.org/10.1007/s00187-021-00314-7
Publikováno v:
Public Money & Management. 42:605-615
The authors examine the likely determinants of cash holdings by New Zealand local councils. Extant finance literature suggests that organizations have transactional, precautionary and speculative m...
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::161ca8d4300301972590227c0843403b
https://doi.org/10.1080/09540962.2020.1836803
https://doi.org/10.1080/09540962.2020.1836803
Publikováno v:
Accounting Research Journal. 33:729-747
Purpose This paper aims to examine the information content of changes in fair values of investment property reported under international accounting standards (IAS) 40 and International Financial Reporting Standards (IFRS) 13 to debtholders. This stud
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::aa7c0b1af6c824572ca1782779791768
https://doi.org/10.1108/arj-11-2019-0222
https://doi.org/10.1108/arj-11-2019-0222