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Corporate fraud, fraud triangle, theory of planned behavior, managerial ethics, personality traits, fraud-related professional standards
International accounting differences, institutional factors, earnings management, synchronicity
Goodwill, Accounting history, Social nature of accounting, Stakeholder/shareholder models, Corporate governance, France, Germany, Great Britain, Japan, United States
IFRS, FDI, OECD
expectation gap, corporate fraud, management behavior, Fraud-related professional standards
Disclosure, determinants, financial statements, alternative format, France, logit, generalized ordered logit, multinomial logit
Disclosure, Determinants, Provisions, France, Size, Clustering method
Family firms, Ownership, Control, Management, Value, Institutional development, China
analyst coverage, earnings management, financial development, international comparison
Expectation gap, Media bias, Corporate fraud, Management behavior, Press, Fraud-related professional standards
Disclosure, transparency, international accounting, stock price volatility, corporate governance, capital markets, Baltic region, Nordic region, European Union
Rent seeking, Private equity, Initial public offering
This is a Wiley-Blackwell Publishing paper. Wiley-Blackwell Publishing charges $42.00 .
File name: abac.pdf Size: 127K
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financial statements, harmonization, IASB, standardization
File name: corg.pdf Size: 130K
This is a Palgrave MacMillan paper. Palgrave MacMillan charges $30.00 .
File name: s41267.pdf Size: 0K
diplomatic relations, network theory, political ties, state-controlled firms, foreign location choice, Chinese multinationals
analysts' earnings forecasts, political connection, legal enforcement
