Zobrazeno 1 - 10
of 75
pro vyhledávání: '"Tony van Zijl"'
Publikováno v:
Accounting & Finance.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::8bc16cb74801673fd2c807b7957dd5c7
https://doi.org/10.1111/acfi.13082
https://doi.org/10.1111/acfi.13082
Publikováno v:
Journal of Business Finance & Accounting.
No description supplied
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::ea2cb8ef0f5972046274a4c4419cdc53
https://doi.org/10.1111/jbfa.12668
https://doi.org/10.1111/jbfa.12668
Publikováno v:
Abacus. 57:502-556
A large number of empirical studies have addressed the effects of adoption of International Financial Reporting Standards (IFRS), but the results have been mixed. We use a meta‐analysis of 56 empirical studies with 1,265 effect sizes to determine t
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::406d3cf45543998928850362731ec589
https://doi.org/10.1111/abac.12237
https://doi.org/10.1111/abac.12237
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 & Finance. 61:3031-3051
Tunnelling (also known as self‐dealing transactions) is defined as non‐arm’s length transactions with related parties of controlling shareholders for their private benefit and at the cost of other shareholders. Tunnelling is a governance issue
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b9b5cafc3a92ac999ece58823ab7f69f
https://doi.org/10.1111/acfi.12693
https://doi.org/10.1111/acfi.12693
Publikováno v:
International Journal of Accounting & Information Management. 28:739-757
Purpose The purpose of this paper is to investigate whether levels-classified fair values of US banks based on SFAS 157: Fair Value Measurements, as recognised in the quarterly financial statements of the banks over the period from 2008 until 2015, h
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::4c578eb8c77762c9cdfcd64cdd340944
https://doi.org/10.1108/ijaim-11-2019-0135
https://doi.org/10.1108/ijaim-11-2019-0135
Publikováno v:
Crime, Law and Social Change. 74:135-154
This paper assesses the fairness of the Malaysian judicial system in handling cases pertaining to bribery and corruption. The assessment is based on an archival database of 1869 actual court cases that occurred between 2006 and 2013. The findings sug
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a86a2d5cacae29512de2693dda2d2adb
https://doi.org/10.1007/s10611-019-09882-1
https://doi.org/10.1007/s10611-019-09882-1
Publikováno v:
Public Money & Management. 39:123-131
This study examines the impact of country level corruption on audit fees. Using a sample of 102,934 firm year observations on companies from 48 countries over the period 1998-2014, we find that audit fees are positively associated with higher levels
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::52791427f5cc89932e6a777a2d9cb756
https://doi.org/10.1080/09540962.2019.1580912
https://doi.org/10.1080/09540962.2019.1580912
Publikováno v:
Journal of Contemporary Accounting & Economics. 14:216-233
We use the United States Extractive Industries Transparency Initiative (EITI) unilateral release of information on non-tax payments by extractive companies to the US Government as an illustration of the economic value of EITI information. We test for
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a47f41f91cbb6506bb7fb3b30b041faf
https://doi.org/10.1016/j.jcae.2018.05.003
https://doi.org/10.1016/j.jcae.2018.05.003
Publikováno v:
International Journal of Accounting & Information Management. 25:395-412
Purpose The purpose of this study is to develop a new measure for discriminatory related party transactions (DRPTs). There are currently measures for such discriminatory transactions but the new measure has a strong theoretical basis and is less susc
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b639bf9b08f876268a603cca328b0c1a
https://doi.org/10.1108/ijaim-10-2016-0102
https://doi.org/10.1108/ijaim-10-2016-0102