Table of contents
Information intensity, control deficiency risk, and materiality
Akhilesh Chandra, Thomas G. CalderonThis paper leverages the concept of business information intensity (BII) with the aim of developing a model to assess control deficiency risk (CDR) in organizations. BII measures…
The determinants of corporate performance: A viewpoint from insider ownership and institutional ownership
Lee Shin‐Ping, Chuang Tsung‐HsienThe main purpose of this paper is to examine the determinants and interrelations between corporate ownership structure and corporate performance.
The value relevance of financial statements and their impact on stock prices: Evidence from Greece
Panagiotis E. Dimitropoulos, Dimitrios AsteriouThe aim of this paper is to examine the relevance of financial reporting. In order to achieve this, a model that includes specific ratios is developed, which have proved to be…
Investors' use of corporate reports in Bahrain
Jasim Al‐AjmiThe purpose of this paper is to report the results of an investigation into individual investors' perceptions of the factors affecting buying, holding and selling of stock on the…
The association between insider trading surrounding going concern audit opinions and future bankruptcy
Jonathan Stanley, F. Todd De Zoort, Gary TaylorThe purpose of this paper is to examine whether insider trading surrounding a first‐time going concern audit opinion is associated with a firm's future bankruptcy status.
ISSN:
0268-6902Online date, start – end:
1986Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Jie Zhou