تصفح حسب الموضوع "Discretionary accruals"
السجلات المعروضة 1 -- 3 من 3
-
Does good corporate governance enhance accruals quality during financial crises?
( 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 ... -
Does the UK Companies Act of 2006 matter for the private companies? Evidence from real and accruals earnings management practices
Purpose The purpose of this study is to examine both accruals and real earnings management in a large sample of private companies in the UK using data from 2002 to 2009 following the implementation of the UK Act of 2006. ... -
Information risk and cost of debt in emerging markets: Evidence from Qatar
( 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 ...