Earnings Management in Response to a Windfall Tax in the Water and Sewerage...
This study examines whether the ten Water and Sewerage group Companies (WaSCs) in England and Wales used accounting accruals to decrease earnings and in turn reduce political costs in response to the...
View ArticleEarnings Management in Response to Regulatory Price Review. A Case Study of...
This paper examines the response of the water and electricity group companies to regulatory pressure and in particular, the first regulatory price review after privatisation. The sample period...
View ArticleDo Better-Governed Australian Firms Make More Informative Disclosures?
We investigate whether and if so, how, corporate governance quality is related to the information flows from a company and how the stock market and its agents respond. Specifically, we study links...
View ArticleDo Better-Governed Firms Make More Informative Disclosures? Canadian Evidence
We investigate the link between the informativeness of corporate disclosures and firms' corporate governance structures. Using a Canadian sample of firms rated in the November 2004 Board Shareholder...
View ArticleOn the Timeliness of Price Discovery
Price discovery is the process whereby value-relevant, private information becomes impounded or reflected in a stock's publicly-observable market price. The timeliness of price discovery refers to how...
View ArticleAn Alternative Measure of Corporate Governance Using Discrete Principal...
How is corporate governance to be measured? Much past research has focused on forming an index but this approach ignores the correlations between the variables forming the index and may also carry...
View ArticleCorporate Governance and Transparency in Japan
Corporate governance (CG) reformists typically presume better-governed companies are more transparent to investors. We focus on CG and transparency in Japan, where CG has been an ongoing issue. Using...
View ArticleThe Effects of Corporate Governance on Information Disclosure, Timeliness and...
We examine whether corporate governance has an influence on Canadian firms’ disclosure practices, the timeliness of price discovery and market participants’ (analysts’) behaviour in a study of Canadian...
View ArticleCorporate Governance, Companies’ Disclosure Practices, and Market...
We examine the link between corporate governance, companies’ disclosure practices and their equity market transparency in a study of more than 5,000 listed companies in 23 countries covering the period...
View ArticleCorporate Governance and the Informativeness of Disclosures in Australia: A...
We re-examine the association between corporate governance and disclosures reported by Beekes and Brown (2006), using an extended time series of Australian data. Since the ASX corporate governance...
View ArticleFinancial Integration and the Transparency of Firms in Emerging Capital Markets
We examine the association between financial integration and capital market transparency of emerging-market firms. We use four intra-year price timeliness measures derived from the Beekes and Brown...
View ArticleFactors Influencing Quality Threatening Behaviour in a Big Four Accounting Firm
We investigate the determinants of employee dysfunctional behaviour, focusing on how functional area and hierarchical level affect behavioural outcomes. This is an empirical study based upon results...
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