1 - 7 of 7 articles
Abstract In this study we examine whether there are differences in the accuracy of forecasts produced by brokers for a sample of almost 300,000 forecasts of the earnings per share of UK firms, over a period which spans accounting year ends from 1987–95. We report evidence of differential...
Abstract This study examines whether the audit report lag (ARL) of Hong Kong companies is associated with auditor business risk and audit firm technology. The study is based on a sample of 393 Hong Kong companies for the 1991–1993 period. Financial condition and family ownership/control of a...
Abstract Private debt markets are characterised by covenant-restrictive but renegotiation-flexible debt contracts as financial intermediaries lending in private debt markets have a comparative advantage over investors in public debt markets in offering such contracts. The two research questions...
Abstract This study examines the information content of earnings and cash flows on the basis of Danish data. The study is motivated by the recent implementation of the Danish cash flow standard RV 11. No prior studies have examined the information content of Danish cash flows. In addition, the...
Abstract This exploratory study, using a sample of 115 new bank loans to small owner-managed firms, demonstrates that a simple categorical pricing model can explain a substantial part of the variation in interest rate premia. It appears that loan term and size interact (in a categorical schema)...
Abstract Research on Japanese management accounting in the past decade has grown but knowledge of Japanese cost accounting, e.g. target costing, continuous cost reduction, has tended to be drawn from large, internationally successful firms rather than small and medium sized enterprises (SMEs)....
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