Practical implications - The findings in this paper suggests that one aspect of accounting quality, timeliness, does not seem to benefit from auditing in a Swedish context. There is a debate about whether the threshold levels in Sweden should be raised so that more firms voluntarily can opt out...
1.This paper chooses the timeliness of accounting earnings as representative of accounting information quality,and investigates how institutional holdings vary with it.本文选取了会计盈余及时性作为会计信息质量的替代变量,旨在探讨上市公司会计盈余及时性对机构投资者持股的影响。 英文短句/例句 1.The Effects of...
We examine time-series variations in accounting conservatism in the Japanese market. Previous studies have found that the Japanese market has low accounting conservatism. Over the last 30 years, however, the Japanese market has experienced significant institutional changes. Thus, we examine whether ...
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3.Research on Timeliness of Accounting Information Disclosure of Listed Companies;上市公司会计信息披露及时性研究 英文短句/例句 1.Timeliness of an indicator is also significant.指标的及时性也不容忽略。 2.A RTSJ-based Java Processor for Embedded Real-Time Systems;Java实时性及嵌入式实时Java处理器研究 ...
5.Surplus Report in Time: the Experience Evidence Came from China s Stock Market;盈余报告及时性:来自中国股票市场的经验证据 6.The Empirical Study about Correlation of Earnings Management and Accounting Earnings Information Quality in Listed Companies;上市公司盈余管理及会计盈余信息质量相关性的实证研究 7...
Assets in the Ordinary Course of Business; (ii) maintain or cause its Affiliates to maintain the books of account and records relating to the Assets in the usual, regular and ordinary manner, in accordance with its usual accounting practices; (iii) give written notice to Buyer as soon as ...
The Value of Accounting Information and Earnings LackingTimeliness; 会计信息的价值与非时效性分析 2) non-ageing 非时效 3) non-aging steel 非时效钢 4) non-isothermal aging 非等温时效 1. The effect ofnon-isothermal agingon β_1-phase stability of Cu-24Al-3Mn alloy; ...
These findings contribute to the literature by improving our understanding of the role of accounting information in the bond market, and how it systematically differs from its role in the stock market.doi:10.2139/ssrn.1432124Mark L. DeFond
The accounting profession is facing a credibility crisis precipitated by the failure of several high-profile companies and the alleged failure of their auditors to detect and persuade their clients to recognize economic losses in earnings in a timely fashion. Investors, regulators, analysts, and the ...