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Timeliness of Financial Reporting in Emerging Capital Markets: Evidence from Turkey
Accounting Financial reporting Timeliness Turkey
2016/1/27
Timely financial reporting is an essential ingredient for a well-functioning capital market. The objectives of this study are two-fold. First, to measure the extend of timeliness in a developing count...
Consequences of Financial Reporting Failure for Outside Directors:Evidence from Accounting Restatements and Audit Committee Members
Corporate Governance Restatement Audit Committee Board of Directors Reputation Labor Market Directors
2015/5/14
I use a sample of 409 companies that restated their earnings from 1997 to 2001 to examine penalties for outside directors, particularly audit committee members, when their companies experience account...
A Proposal for Expensing Employee Compensatory Stock Options for Financial Reporting Purposes
Employees Stock Options Finance Reports
2015/5/14
A Proposal for Expensing Employee Compensatory Stock Options for Financial Reporting Purposes.
IAS 29 Financial Reporting in Hyperinflationary Economies
Hyperinflationary Economies Financial Reporting
2015/3/9
A hyperinflationary economy is characterised by some of the following:
– the general population prefers to keep its wealth in non-monetary assets or in a
relatively stable foreign currency. Amount...
Evaluating Financial Reporting Quality: The Effects of Financial Expertise vs. Financial Literacy
audit committees financial expertise financial literacy financial reporting qualit
2014/5/27
Audit committees evaluate financial reporting quality as part of their corporate oversight responsibilities. Given this responsibility, the national stock exchanges now require all audit committee mem...