Accounting conservatism has been the subject of intensive empirical research in the past
decade. To date five key measures of conservatism have emerged in the literature. However, …

This study examines the effects of mandatory IFRS adoption and investor protection on the
quality of accounting earnings in forty-six countries around the globe. The results suggest that …

We conduct an experiment to investigate the potential benefits of an alternative format for
the income statement, the matrix format, initially developed by the International Accounting …

We examine the relationship between performance measurement systems and short‐termism.
Hypotheses are tested on a sample of senior managers drawn from a major …

Purpose – This study aims to investigate the differences in earnings quality of Malaysian
companies after the adoption of IFRS‐based accounting standards named FRS. Design/…

This paper investigates empirically the effect of board ownership on firm performance in
Bangladesh. By estimating single equation and simultaneous equation models on an …

This paper models the corporate ownership and performance relationship in Bangladesh
listed firms using a simultaneous equations approach. Consistent with contemporary literature …

Emerging evidence suggests that performance measurement systems may generate positive
psychological effects, leading to higher levels of managerial performance. We extend this …

This study examines the effect of audit quality on earnings management and cost of equity
capital of listed companies in India. Our results show that companies employing a high‐…

This paper investigates empirically the effect of board ownership on firm performance in
Bangladesh. By estimating single equation and simultaneous equation models on an …