Table of contents
The influence of firm-specific characteristics on the extent of voluntary disclosure in XBRL: Empirical analysis of SEC filings
Devrimi KayaThe purpose of this paper is to empirically investigate the influence of several firm-specific characteristics on the extent of voluntary disclosure in eXtensible business…
Misclassifying cash flows from operations: intentional or not?
Karen Lightstone, Karrilyn Wilcox, Louis Beaubien– The purpose of this paper is to investigate the accuracy and informational quality of the cash from operations section of the cash flow statement.
A retrospective analysis of auditing research (1975-2009)
Kam C. Chan, Kam C. Chan, Hannah WongThe purpose of this paper is to assess the quality of doctoral programs in terms of their faculty auditing research output as well as their effectiveness in training future…
Corporate failure diagnosis in SMEs: A longitudinal analysis based on alternative prediction models
Kosmas Kosmidis, Antonios StavropoulosThe main purposes of this paper are to provide evidence about corporate failure diagnosis in SMEs, identify the predictor variables that enhance the accuracy of the corporate…
Rounding phenomenon in reported earnings and revenues: evidence from Japan
Daoping He, Liming GuanThe paper aims to examine the rounding phenomenon in reported earnings and revenues of Japanese publicly listed firms to achieve key reference points. The paper also examines the…
ISSN:
1834-7649Online date, start – end:
2007Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Dr Xin (Robert) Luo
- Professor Han Donker