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Abstract This note examines the implementation of the true and fair view requirement into the laws of Austria, Finland, Norway and Sweden. It builds on an earlier analysis of the 12 EU member states that had previously implemented the requirement. It is found that three of the four countries...
Abstract We explore the information set used by sell-side equity analysts in their stock recommendation decisions through content analysis of their company reports. In particular, we assess the relative importance of accounting measures compared with non-financial information items. We conclude...
Abstract This paper investigates the international transfer pricing methods adopted by multinational corporations (MNCs) in China and how their choices are affected by their specific corporate attributes in the context of the business environment in China. Empirical test results based on...
Abstract This paper examines a two-period setting in which each trader receives a private signal, possibly different, in each period before he trades. The principal objectives are threefold. First, we describe the risky asset demands and price reactions in a noisy rational expectations...
Abstract The increasing concern over auditor independence makes auditor changes an important area of research. The purpose of this study is to identify the factors associated with auditor changes. The sample comprises 54 auditor-change SES (Stock Exchange of Singapore) companies and 54...
I deal with the truth. I leave facts to subordinates' caption from 3i calendar, 1995
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