1-14 of 14
Keywords: corporate governance
Close
Follow your search
Access your saved searches in your account

Would you like to receive an alert when new items match your search?
Close Modal
Sort by
Journal Articles
Journal of International Accounting Research (2021) 20 (2): 111–132.
Published: 01 June 2021
..., Macquarie Business School, Department of Accounting and Corporate Governance, Sydney, Australia; Hongjun Wu and Chuyue Zhang, Xiamen University, Department of Finance, Xiamen, Fujian, China. Editor's note: Accepted by Joanna L. Ho. 1 2 2020 1 6 2021 2021 Much...
Journal Articles
Journal of International Accounting Research (2020) 19 (1): 73–83.
Published: 01 March 2020
... and disclosures. This paper aims at filling this gap and at fostering an understanding of the Italian institutional setting (e.g., culture, societal values, corporate governance, GAAPs, auditing, and tax regulations), thereby facilitating the work of international accounting researchers who wish to include...
Journal Articles
Journal of International Accounting Research (2019) 18 (2): 31–64.
Published: 01 June 2019
... be accessed by clicking the link in Appendix B. Editor's note: Accepted by Omrane Guedhami. April 2018 February 2019 2019 debt contracting public bond foreign institutional ownership corporate governance The objective of this study is to examine whether and how FIIs...
Includes: Supplementary data
Journal Articles
Journal of International Accounting Research (2018) 17 (3): 43–67.
Published: 01 September 2018
... the influence of corporate governance on the IPO application process and firms' post-IPO performance. We find that firms with more outside directors, smaller boards, and more balanced ownership among large shareholders are more likely to pass the IPO screening. Along similar lines, controlling shareholder...
Journal Articles
Journal of International Accounting Research (2017) 16 (3): 91–117.
Published: 01 September 2017
... are robust to two-stage regression analysis, propensity score matching, and alternative measures of earnings quality. We use three-stage regression modeling to address the issue of the joint effects of ICFR and audit fees on accruals quality and the demand effect of corporate governance on audit fees. Using...
Journal Articles
Journal of International Accounting Research (2016) 15 (3): 67–96.
Published: 01 December 2016
...Hong K. Duong; Helen Kang; Stephen B. Salter ABSTRACT This paper examines the influence of national culture on corporate governance. We postulate that national culture can shape the contracting environments by serving as an informal constraint that affects incentives and choices in corporate...
Journal Articles
Journal Articles
Journal Articles
Journal Articles
Journal of International Accounting Research (2016) 15 (1): 133–153.
Published: 01 May 2016
..., corporate governance, and liquidity in Chile, which is a developing country. The study showed that board independence, voluntary corporate disclosures, and institutional monitoring help in reducing the trading costs and improve market liquidity. However, their study used the disclosure index used...
Includes: Supplementary data
Journal Articles
Journal of International Accounting Research (2015) 14 (2): 215–219.
Published: 01 September 2015
.... foreign ownership real earnings management corporate governance earnings quality endogeneity GHZZ is based on three premises: (1) REM is a dominant form of earnings management in Japan following the Big Bang Accounting Reform; (2) Japan is relatively weak in corporate governance in comparison...
Journal Articles
Journal of International Accounting Research (2015) 14 (2): 123–145.
Published: 01 September 2015
... capital, when there is a high level of corporate governance. Our study contributes to research on XBRL and to practice by documenting how XBRL affects the cost of equity capital. Songsheng Chen is an Associate Professor at Beijing Institute of Technology, Ling Harris is an Assistant Professor...
Journal Articles
Journal of International Accounting Research (2013) 12 (1): 1–27.
Published: 01 April 2013
... corporate governance Malaysia The purpose of this study is to identify factors associated with fraudulent financial reporting in the emerging market country of Malaysia. The Treadway Commission (1987 , 2) defined fraudulent financial reporting as “intentional or reckless misconduct, whether act...
Journal Articles
Journal of International Accounting Research (2012) 11 (1): 191–221.
Published: 01 March 2012
... not uniformly across all EU member states). accounting performance returns corporate governance dominant ownership voting rights cash flow rights regulatory environments For a variety of reasons, the shareholder that has the power to govern, or the capacity to control, may delegate the control...