Table of contents
Charities’ new non-financial reporting requirements: preparers’ insights
Jill Hooks, Warwick StentThe purpose of this paper is to obtain insights from preparers on the new Performance Report requirements for New Zealand registered Tiers 3 and 4 charities, in particular the…
Is the balance sheet method of deferred tax informative?
Kim Mear, Michael Bradbury, Jill HooksThis study aims to compare the value relevance of the recognised deferred tax elements under International Accounting Standard 12 (IAS 12): Income Taxes (balance sheet method…
Crafting careers in accounting: redefining gendered selves
Mohini Vidwans, Rosemary Ann Du PlessisWhile women are increasingly in senior positions in accountancy firms, a century after gaining entry to this once exclusively male field, they are still struggling to achieve…
Board, audit committee, ownership and financial performance – emerging trends from Thailand
Omar Al Farooque, Wonlop Buachoom, Lan SunThis study aims to investigate the effects of corporate board and audit committee characteristics and ownership structures on market-based financial performance of listed firms in…
A closing call’s impact on market quality: evidence from Abu Dhabi stock exchange
Eda OrhunThis paper aims to look at the effects of the closing call auction on market quality and behavior by using the natural experiment of its introduction at the Abu Dhabi Stock…
Managers’ stock-based compensation and disclosures of high proprietary cost information: An investigation of US biotech firms
Luminita Enache, Jae Bum KimThe purpose of this study is to examine whether chief executive officers’ (CEOs’) stock-based compensation has any relationship with disclosure of high proprietary information.
ISSN:
0114-0582Online date, start – end:
1997Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Professor Tom Scott
- Dr Pei-Chi Kelly Hsiao
- Associate Professor Chelsea Liu
- Associate Professor Sophia Su
- Associate Professor Thu Phuong Truong
- Dr Lily Chen