Browsing by Subject "Discretionary accruals"

Now showing items 1-2 of 2

    • Does good corporate governance enhance accruals quality during financial crises? 

      Aldamen, Husam; Duncan, Keith ( Emerald Group Publishing Ltd. , 2016 , Article)
      Purpose - The purpose of this study is to examine the efficacy of corporate governance systems in enhancing earnings quality during the recent global financial crisis (GFC). The literature provides insight into the corporate ...

    • Information risk and cost of debt in emerging markets: Evidence from Qatar 

      Saker, Shada; Aldamen, Husam; Abouelhemdiat, Samah; Abu Hassira, Eman ( University of Malaya , 2015 , Article)
      This study examines the impact of information risk on the cost of debt incurred by companies in Qatar, a vital country within the Gulf Co-operation Council (GCC) and Middle East region. The results suggest that information ...