Disclosure relevance and earnings management in business group: evidence from UK private subsidiaries

QR Code

Disclosure relevance and earnings management in business group: evidence from UK private subsidiaries

Corporate financial disclosure is widely agreed to be important to the general stakeholders as it reduces information asymmetries between managers and investors (Marquardt and Wiedman, 1998; Lang and Lundholm, 2000), arguably improves the information precision in financial statements (Lambert et al....

Full description

Bibliographic Details
Main Author:	Zhu, Keying
Format:	Thesis (University of Nottingham only)
Language:	English
Published:	2020
Subjects:	Corporate financial disclosure ; earnings management
Online Access:	https://eprints.nottingham.ac.uk/60039/

Similar Items

Corporate Social Responsibility Disclosure and Earnings Management: Evidence from China
by: Zhang, Fan
Published: (2019)

Boards Characteristics and Earnings Quality: UK Evidence
by: Nur, Nalini
Published: (2016)

Impact of corporate governance and earnings management on value relevance of accounting metrics
by: Chang, Chee Fei
Published: (2011)

The Effect of Audit Quality on Earnings Management: Evidence from the UK
by: Li, Danqing
Published: (2017)

Rationality of Analysts' Earnings Forecasts: UK Evidence
by: Pan, Yixuan
Published: (2008)

IFRs adoption, corporate governance, investor protection and earnings quality in Malaysian listed companies
by: Alhadi, Saleh M. A. Abd
Published: (2019)

Value relevance of earnings and book value of equity in Malaysia / Asyaari Elmiza Ahmad
by: Ahmad, Asyaari Elmiza
Published: (2006)

The impact of ownership structure on earnings quality: Evidence from Chinese listed firms
by: Yang, Hang
Published: (2016)

The Effect of Audit Office-Size on Earnings Management: An Evidence from UK
by: FU, YIHAO
Published: (2017)

The impact of institutional setting on earnings quality and corporate governance in Bahrain: an exploratory study
by: Aljalahma, Abdulla
Published: (2019)

The empirical evidence of voluntary disclosure in the annual reports of listed companies: the case of Thailand
by: Sukthomya, Duraya
Published: (2011)

Analysis of unconditional conservatism and earnings quality of financial reporting practices in Indonesia upon IFRS covergence / Monica Santi, Erlane K Ghani and Evita Puspitasari.
by: Santi, Monica, et al.
Published: (2017)

The moderating effect of corporate governance on conditional conservatism and earnings management
by: Chan, Bi Xuan
Published: (2022)

The value relevance of financial reporting standards and the accounting information prepared under specific IFRSS in Malaysia / Arun Mohamed
by: Mohamed, Arun
Published: (2012)

The effect of corporate social responsibility disclosure and corporate governance mechanisms on earnings management and stock risk: evidence from Public Bank in Indonesia / Idrianita Anis and Ancella A.Hermawan.
by: Anis, Idrianita, et al.
Published: (2017)

The effect of firm characteristics on earnings management practices among Malaysian public listed companies in the technological industry / Erlane K Ghani, Nur Afifah Mohd Azemi and Evita Puspitasari
by: Ghani, Erlane K, et al.
Published: (2019)

Corporate Governance Disclosure in Malaysia
by: ONG, Wei Jiin
Published: (2006)

After ENRON: empirical examination on earnings conservatism in Malaysia / Effiezal Aswadi Abdul Wahab, Mazlina Mat Zain and Maziana Madah Marzuki
by: Abdul Wahab, Effiezal Aswadi, et al.
Published: (2010)

The Impacts of Audit Committee Characteristics on Earnings Quality
by: Ren, Ruonan
Published: (2022)

The moderating effect of government ownership on the relationship between corporate governance mechanisms and voluntary disclosure in Saudi Arabia and United Arab Emirates / Yaseen Al-Janadi
by: Al-Janadi, Yaseen
Published: (2010)

The relevance of internal governance mechanisms to financial reports timeliness / Rahimah Mohamed Yunos.
by: Mohamed Yunos, Rahimah
Published: (2017)

An investigation of accrual-based earnings management in the UK
by: Aljalahma, Fatema
Published: (2022)

Board Characteristics and Earnings Management: Empirical Analysis of UK Listed Manufacturing Companies
by: WANG, HANYU
Published: (2020)

The relationship between quality of disclosure in corporate annual reports and firm-specific characteristics : the case of NACRA / Nooraisah Katmun@ Katmon and Hafiz-Majdi Ab. Rashid
by: Katmun@Katmon, Nooraisah, et al.
Published: (2007)

Pre managed earnings benchmarks and earnings management of Australian firms
by: Sun, L., et al.
Published: (2012)

The Effect of Corporate Social Responsibility on Earnings Management: Evidence from Chinese Manufacturing Industry
by: Li, Jia-Ru
Published: (2022)

Measuring efficiency, productivity and financial performance of Libyan manufacturing firms pre and post privatization / Mohamed Saad Mohamed Abokaresh
by: Mohamed Abokaresh, Mohamed Saad
Published: (2013)

The effect of audit quality on downward real earnings management: U.K. evidence
by: Lyu, Yu
Published: (2018)

Relationship between firm valuation, business practices and earnings management: a meta-analysis / Ajay Ranjitha and R Madhumathi.
by: Ranjitha, Ajay, et al.
Published: (2019)

Analysis of Unconditional Conservatism and Earnings Quality on financial reporting Practices in Indonesia upon IFRS Convergence / Monica Santi, Evita Puspitasari and Erlane K Ghani.
by: Santi, Monica, et al.
Published: (2017)

The Impact of Corporate Governance on Earnings Management: Empirical Evidence from Listed Companies in Hong Kong
by: Zhang, Zecheng
Published: (2019)

The influences of the corporate governance on the accounting quality: Empirical evidence from the UK listed companies
by: YAO, Wang
Published: (2018)

An Analysis of the Effect of Mandatory Adoption of International Financial Reporting Standards (IFRS) on Earnings Management in U.K Firms
by: HU, QING
Published: (2016)

Post-financial Crisis 1997/1998: Disclosure of Corporate Governance among Banks in Malaysia
by: Omar, Siti Aisyah
Published: (2008)

The Impact of Accounting Earnings Disclosures on Stock Prices in Malaysia: An Emerging Market
by: Cheng, Fan Fah
Published: (2000)

Shareholding patterns and financial performance: evidence from the banking sector in Bangladesh / Mohammad Kamal Hossain
by: Hossain, Mohammad Kamal
Published: (2020)

Corporate Governance as Determinants of Earnings Quality in Chinese Manufacturing Industry
by: ZHOU, Ge
Published: (2017)

The Relationship Between Corporate Governance and Earnings Management----Evidence from Chinese Listed Non-family and Family firms
by: Zong, Bingbing
Published: (2020)

Financial reporting risk and business risk assessments as fraud detection mechanism and its impact on audit pricing / Wan Mardyatul Miza Wan Tahir and Dr Halil Paino
by: Wan Tahir, Wan Mardyatul Miza, et al.
Published: (2012)

Earnings management research: a review of contemporary research method
by: Sun, L., et al.
Published: (2010)