[HTML][HTML] Business Strategy and Auditor Report Lag: Do Board Characteristics Matter? Evidence from an Emerging Market
AM Eissa, A Diab, A Hamdy - Journal of Risk and Financial Management, 2025 - mdpi.com
This study investigates the association between business strategy and audit report lag
(ARL). In addition, it reveals the moderating influence of board characteristics on this …
(ARL). In addition, it reveals the moderating influence of board characteristics on this …
The confirmatory role of conditional conservatism over voluntary disclosure
B Garcia Osma, E Guillamon Saorin… - Available at SSRN …, 2022 - papers.ssrn.com
We study the links between conditional conservatism and voluntary disclosure of
management private information. We argue that conditional conservatism acts as a …
management private information. We argue that conditional conservatism acts as a …
Capturing differences in conservatism following earnings restatements: Further evidence from Tehran Stock Exchange
S Farhangdoust, L Sayadi - Asian Journal of Accounting Research, 2020 - emerald.com
Purpose The present study seeks to shed further light on the effectiveness of Basu (1997)
and Khan and Watts'(2009) differential timeliness metrics in detecting predictable …
and Khan and Watts'(2009) differential timeliness metrics in detecting predictable …
[PDF][PDF] Conditional Conservatism and Management Earnings Forecasts
We study the links between conditional conservatism and voluntary disclosure of
management private information. We argue that conditional conservatism acts as a …
management private information. We argue that conditional conservatism acts as a …
[HTML][HTML] Three essays on reporting and disclosure
F Mercado - 2018 - dialnet.unirioja.es
This thesis presents three studies on financial reporting and disclosure. In the first chapter
we study if firms that issue quarterly earnings guidance engage in greater real earnings …
we study if firms that issue quarterly earnings guidance engage in greater real earnings …