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Abstract During the period 1976–1988, Spain witnessed pervasive transformations that led the country from a military dictatorship to a fully‐fledged democracy. In turn, the audit profession experienced high demand which doubled the number of members of the Institute of Sworn Auditors of Spain...
Abstract This paper examines sell‐side analysts’ perceptions of ‘earnings quality’. Prior research suggests that analysts’ stock recommendations, price targets, earnings forecasts and written reports are relevant to share price formation. One of the main inputs in analysts’ forecasting and...
Abstract From December 1999, shareholders who disposed of shares in Australian takeovers in exchange for scrip could elect to defer capital gains taxation until the disposal of the shares received. We investigate payment method choice by acquiring firms before and after this regulatory change to...
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