Ditapis dengan
Overvalued equities and audit fees: a research note
Purpose – The purpose of this research note is to examine the association between overvalued equities and audit fees in the USA. Design/methodology/approach – The paper employs a standard audit fee regression model incorporating proxies for overvalued equities and controls for other known determinants of audit fees. Three proxies for overvaluation are used in this paper. These are: a la…
- Edisi
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- ISBN/ISSN
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- Deskripsi Fisik
- Managerial Auditing Journal Vol. 28 No. 8, 2013 pp. 755-776
- Judul Seri
- Managerial Auditing Journal
- No. Panggil
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Value relevance of alternative accounting performance measures: Australian evide
Purpose – The paper aims to examine the value relevance of alternative accounting performance measures in Australia. It also documents the relative and incremental value relevance of revenue vis-a` -vis earnings and the longitudinal changes in such value relevance. Finally, the impact of certain firm characteristics including firm life cycle on the value relevance of revenue and earnings …
- Edisi
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- ISBN/ISSN
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- Deskripsi Fisik
- Accounting Research Journal Vol. 23 No. 2, 2010 pp. 190-212
- Judul Seri
- Accounting Research Journal
- No. Panggil
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Corporate governance and the value-relevance of accounting information
Purpose – This paper seeks to examine the relationship between corporate governance and the value-relevance of accounting information in Australia. Design/methodology/approach – This paper uses board, audit committee and external audit related variables to proxy for corporate governance. Value-relevance is measured by the adjusted R 2 derived from a regression of stock price on earnings…
- Edisi
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- ISBN/ISSN
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- Deskripsi Fisik
- Accounting Research Journal Vol. 21 No. 2, 2008 pp. 167-194
- Judul Seri
- Accounting Research Journal
- No. Panggil
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