[HTML][HTML] Corporate governance and accounting conservatism in China
D Xia, S Zhu - China Journal of Accounting Research, 2009 - Elsevier
A principal-agent relationship exists among creditors, shareholders and management, and
information asymmetry among them leads to asymmetric loss functions, which induces …
information asymmetry among them leads to asymmetric loss functions, which induces …
O impacto da Lei Sarbanes-Oxley (SOX) na qualidade do lucro das empresas brasileiras que emitiram ADRs
MM Mendonça, FM Costa, FC Galdi… - Revista Contabilidade & …, 2010 - SciELO Brasil
Este trabalho objetiva analisar o impacto da Lei Sarbanes-Oxley (SOX) na qualidade do
lucro das empresas brasileiras que emitiram ADR antes de 2002. Os escândalos contábeis …
lucro das empresas brasileiras que emitiram ADR antes de 2002. Os escândalos contábeis …
Conservadorismo condicional na divulgação de lucros em companhias abertas brasileiras: diferenças entre emissoras e não emissoras de ADR e entre sistemas …
ACD Coelho, JNS Cia, IS Lima - RAM. Revista de Administração …, 2010 - SciELO Brasil
O artigo examina as diferenças, em termos de qualidade informacional (conservadorismo
condicional), das demonstrações contábeis de companhias brasileiras de capital aberto …
condicional), das demonstrações contábeis de companhias brasileiras de capital aberto …
Two Essays on Audit Engagement Partner Quality
H Dai - 2023 - search.proquest.com
This paper examines whether and how individual audit engagement partner quality is
associated with client firms' risk factor disclosures (Items 1A and 7) in the annual reports (10 …
associated with client firms' risk factor disclosures (Items 1A and 7) in the annual reports (10 …
Conditional conservatism in reporting earnings in Brazilian public companies: differences between ADR issuing and not-issuing companies and between accounting …
ACD Coelho, JNDS Cia, IS Lima - Revista de Administracao …, 2010 - go.gale.com
The article examines the differences, in terms of information quality (conditional
conservatism), of the accounting reports of Brazilian public companies issuing and not …
conservatism), of the accounting reports of Brazilian public companies issuing and not …
[引用][C] Do cross-listings shift financial reporting incentives: The impact of host country institutions on timely loss recognition practices
S Crawford, J Piotroski - 2006 - University of Chicago working paper