Measures of accounting conservatism: A construct validity perspective
RZ Wang, C Ó Hogartaigh, T Van Zijl - Journal of Accounting …, 2008 - papers.ssrn.com
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, …
decade. To date five key measures of conservatism have emerged in the literature. However, …
The effect of IFRS adoption and investor protection on earnings quality around the world
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 …
quality of accounting earnings in forty-six countries around the globe. The results suggest that …
Identifying decision useful information with the matrix format income statement
…, P Brown, M Bradbury, T Van Zijl - Journal of …, 2008 - Wiley Online Library
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 …
the income statement, the matrix format, initially developed by the International Accounting …
Performance measures and short‐termism: An exploratory study
…, L McAulay, M Roush, T Van Zijl - … and Business Research, 2010 - Taylor & Francis
We examine the relationship between performance measurement systems and short‐termism.
Hypotheses are tested on a sample of senior managers drawn from a major …
Hypotheses are tested on a sample of senior managers drawn from a major …
Earnings quality and the adoption of IFRS‐based accounting standards: Evidence from an emerging market
…, K Anuar Kamarudin, T van Zijl… - Asian review of …, 2013 - emerald.com
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/…
companies after the adoption of IFRS‐based accounting standards named FRS. Design/…
Corporate governance in Bangladesh: Link between ownership and financial performance
O Farooque, T Van Zijl, K Dunstan… - Corporate …, 2007 - rune.une.edu.au
This paper investigates empirically the effect of board ownership on firm performance in
Bangladesh. By estimating single equation and simultaneous equation models on an …
Bangladesh. By estimating single equation and simultaneous equation models on an …
Ownership structure and corporate performance: Evidence from Bangladesh
OA Farooque, T van Zijl, K Dunstan… - Asia-Pacific Journal of …, 2007 - Taylor & Francis
This paper models the corporate ownership and performance relationship in Bangladesh
listed firms using a simultaneous equations approach. Consistent with contemporary literature …
listed firms using a simultaneous equations approach. Consistent with contemporary literature …
Examining a positive psychological role for performance measures
D Marginson, L McAulay, M Roush, T van Zijl - Management Accounting …, 2014 - Elsevier
Emerging evidence suggests that performance measurement systems may generate positive
psychological effects, leading to higher levels of managerial performance. We extend this …
psychological effects, leading to higher levels of managerial performance. We extend this …
Audit quality, earnings management, and cost of equity capital: evidence from India
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‐…
capital of listed companies in India. Our results show that companies employing a high‐…
Corporate governance in Bangladesh: Link between ownership and financial performance
O Al Farooque, T Van Zijl, K Dunstan… - Corporate …, 2007 - Wiley Online Library
This paper investigates empirically the effect of board ownership on firm performance in
Bangladesh. By estimating single equation and simultaneous equation models on an …
Bangladesh. By estimating single equation and simultaneous equation models on an …