The Management School
Lancaster LA1 4YX
Lancaster University - Department of Accounting and Finance
in Total Papers Downloads
in Total Papers Citations
earnings management, reporting incentives, international accounting standards
fair value accounting, dividend policy, earnings persistence
Corporate governane, value relevance, Germany, code of conduct
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File name: corg.
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fair value, audit fees, audit pricing, real estate industry, IFRS
comprehensive income, value relevance, IFRS, accounting conservatism
accrual accounting, income smoothing, tax revenues, corporate tax base
accrual accounting; income smoothing; corporate tax revenues; corporate tax base
Earnings management, reporting incentives, income taxes, transition economies
Consolidation, Accounting Conservatism, Book-Tax Conformity, Legal System
Scale Effect, Valuation, Dividends, Signaling
dividend policy, fair value accounting, IFRS, mandatory dividends
File name: ABAC.
Dividend policy, Fair value accounting, IFRS, Mandatory dividends.
consolidation, earnings quality, harmonization, company law, book-tax conformity
Central Banks, Profitability, Non-Traditional Central Banking, Monetary Stability
central banks, profitability, non-traditional central banking, monetary stability
earnings management, reporting incentives, bank financing, transition economies
Insider trading, earnings predictability, market based accounting accruals, analyst forecasts, information asymmetry
Pharmaceutical firms, ROE, accounting for R&D, regulation
Reporting transparency, IFRS, competition, implicit contracts, cartels
File name: ecot.
File name: acfi461.
Insider trading, Earnings predictability, Market‐based accounting accruals, Analyst forecasts, Information asymmetry
realized and unrealized gains/losses, closed-end funds, market timing, disposition effect, pricing of fair value earnings components
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