Researchers have used various measures as indications of “earnings quality” including
persistence, accruals, smoothness, timeliness, loss avoidance, investor responsiveness …

While the extractive industries (EI) are of major significance economically, the reporting of
their activities has been the subject of contentious debate posing dilemmas for regulators …

Contemporaneous studies generally find a negative relationship between audit partner
busyness (APB), measured as the number of clients in an audit partner's portfolio, and audit …

We examine the implications of economic policy uncertainty (EPU) for financial statement
comparability. We posit that the increased difficulty of estimating future cash flows and the …

This study provides insights on the Financial Risk Management Disclosure (FRMD) patterns
of Australian listed resource companies for the 2002–2006 period leading up to and …

Agency theory predicts that corporate governance mechanisms and external audit play an
important role in enhancing financial reporting, while institutional theory views these …

This paper examines how firms that pollute the air react to political costs induced by air
pollution. We use detailed data on accounting, air pollution and meteorological factors to …

We test the political cost hypothesis using local soldier fatalities as a source of as-if-random
variation in the threat of political costs for local defense firms. Soldier fatalities vary the threat …

This paper examines earnings management by EU firms that initiate an antidum**
investigation. We first document economically and statistically significant income …

This is a comprehensive large-sample study of Australian earnings management. Using a
sample of 4,844 firm-year observations across nine Australia industries from 2000 to 2006 …