Purpose This study aims to examine whether International Financial Reporting Standards
(IFRS) convergence process adds value to the accounting quality dimensions, including …

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 …

There is no agreement as to why the book-to-market (BTM) ratio is positively related to future
stock return. Behavioural finance maintains that low BTM stocks have optimistic expectations …

RESUMO O estudo busca averiguar a influência da complexidade de empresas nos níveis
de conservadorismo contábil. O tema de análise, conservadorismo contábil em empresas …

This PhD paper investigates a) the impact of the financial crisis of 2008 on earnings quality,
b) the joint effect of financial crisis of 2008 and investor protection on audit quality, c) the …

This study attempts to explore the ability of value investment and growth investment
philosophies to predict the stock market returns. It analyses the explanatory power of the …

The central goal of this article is to provide nonprofessional investors with a deeper
understanding of the impact of accrual accounting on earnings quality. Improving …

The purpose of this paper is to examine whether earnings quality contributes to the book-to-
market's predictive power in the cross section of stock returns. Earnings quality is embedded …

This PhD paper investigates a) the impact of the financial crisis of 2008 on earnings quality,
b) the joint effect of financial crisis of 2008 and investor protection on audit quality, c) the …

Investors believe accrual quality is defined as close of earning to the cash. Therefore, poor
quality of accruals causes increased uncertainty of information and it will lead to rise of …