Accounting quality, bank monitoring, and performance pricing loans
Sign Up to like & getrecommendations! Published in 2017 at "Review of Quantitative Finance and Accounting"
DOI: 10.1007/s11156-016-0601-1
Abstract: We provide new evidence on the determinants of performance pricing provisions in bank loan contracts. We find that firms that are easier to monitor, such as those with better accounting quality, lower information opacity, or… read more here.
Keywords: bank; pricing; accounting quality; performance pricing ... See more keywords
Accounting Quality in Eastern Europe after Communism
Sign Up to like & getrecommendations! Published in 2018 at "Journal of East-West Business"
DOI: 10.1080/10669868.2017.1403988
Abstract: ABSTRACT Research Question/Issue: This study, in the taxonomy of Schiehll and Martins (2016), examines cross-national corporate governance, within their “legal” category. It rests on the understanding that to fully grasp corporate governance it is essential… read more here.
Keywords: quality; accounting quality; corporate governance; earnings quality ... See more keywords
Individual Blockholder's Influence on Accounting Quality: Evidence from Korea
Sign Up to like & getrecommendations! Published in 2020 at "Journal of Asian Finance, Economics and Business"
DOI: 10.13106/jafeb.2020.vol7.no1.59
Abstract: This study investigates the influence of individual blockholder on accounting quality. Prior studies investigating Korean blockholders' influence focus on the influence of controlling shareholders or institutional investors; however, they rarely examine individual blockholders’ influence. This… read more here.
Keywords: accounting quality; blockholder; individual blockholders; influence ... See more keywords
The IFRS adoption, accounting quality, and banking performance: An evaluation of susceptibilities and financial stability in developing economies
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DOI: 10.1371/journal.pone.0265688
Abstract: International Financial Reporting Standards (IFRS) ’s adoption increased attention to International Accounting Standard Regulations worldwide. It has opened the door for empirical analysis having different perceptions of mandatory IFRS adoption. This paper’s main objective is… read more here.
Keywords: banking; quality; accounting quality; ifrs adoption ... See more keywords
Accounting Quality and Household Stock Market Participation
Sign Up to like & getrecommendations! Published in 2022 at "Accounting Horizons"
DOI: 10.2308/horizons-2020-126
Abstract: Recent research documents that there is significant variation in stock market participation by state and suggests that there may be state-specific factors that determine stock market participation of U.S. households. Using household survey data, we… read more here.
Keywords: stock; stock market; accounting quality; market participation ... See more keywords
National Culture, IFRS Convergence, and The Accounting Quality: Evidence from EAGLEs Countries
Sign Up to like & getrecommendations! Published in 2020 at "International Journal of Approximate Reasoning"
DOI: 10.33312/ijar.462
Abstract: This study aims to evaluate the influence of national culture on the relationship between IFRS convergence and accounting quality of companies in Emerging and Growth Leading Economies (EAGLEs) countries. This study uses measurements of accounting… read more here.
Keywords: ifrs convergence; accounting quality; convergence accounting;