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McMaster University - DeGroote School of Business
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International Financial Reporting Standards, Bonding, Capital Market Access
Audit Quality, Analyst Earnings Forecast, Forecast Accuracy and Dispersion
Cross-listing, Voluntary Disclosure, Management Guidance, Legal Quality, Reg FD, Exchange Listing
Cross-listing, Voluntary Disclosure, Legal Quality, Reg FD, Exchange Listing
Foreign earnings, geographic disclosures, valuation, SFAS 131
Geographic segment disclosures, valuation, foreign earnings, SFAS 131, international
Auditing, auditor independence, economic bonding, cost of equity capital, international, investor protection
audit quality, institutional ownership, monitoring, audit risk, corporate governance
audit fees, audit pricing, corporate governance
Bonding, Cross-Listing, Disclosure
International Financial Reporting Standards (IFRS), Accounting Convergence, Form 20-F Reconciliation, Earnings Quality
Audit committees, Financial expertise, Analyst Forecasts, Corporate governance, Financial reporting quality
Accounting, foreign earnings, valuation, omitted variables, multinationals, analyst forecasts
Cross-Cultural Management, Cultural Frameworks, International Financial Reporting, Earnings Management, National Culture, Investor Protection, Disclosure
Conservatism, Debt Maturity, Firm Growth, External Financing
Managerial Ownership, Information Environment, Incentive Alignment, Information Precision
This is a Wiley-Blackwell Publishing paper. Wiley-Blackwell Publishing charges $38.00 .
File name: JBFA.
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managerial ownership, information environment, incentive alignment, information precision
File name: acfi.
File name: jifm.
File name: jbfa.
Segment disclosure, SFAS 131 foreign earnings, valuation, mispricing
This is a Palgrave MacMillan paper. Palgrave MacMillan charges $30.00 .
File name: jibs.
Post-Earnings-Announcement Drift, International Diversification, Analyst Forecast, Serial Correlation
Corporate ethics policy, Code of ethics, Business ethics, Earnings discretion, Accruals
Accrual-based Earnings Management, Real Earnings Management, Future-Time-Reference, Language, Myopia, Short-Termism
CEO's operating ability, CEO's accounting estimation ability, Accruals, Future cash flows
File name: jibs.
Cross-Cultural Management, Cultural Frameworks, Earnings Management, Investor Protection
Culture, Secrecy, Auditor Quality, International
Audit profession development; Bank loan; Legal enforcement; Accounting conservatism
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