Auditor conservatism and voluntary disclosure: evidence from the year 2000 systems issue
Article Abstract:
Analysis of auditor conservatism and voluntary disclosure in relation to the year 2000 systems issue is discussed. The research suggests that protecting their reputation capital and avoiding litigation risk leas auditors to act conservativley.
Publisher: Blackwell Publishers Ltd.
Publication Name: Accounting and Finance
Subject: Business
ISSN: 0810-5391
Year: 2003
United States, Auditing
Publication Name: Accounting and Finance
Subject: Business
ISSN: 0810-5391
Year: 2003
User Contributions:
Comment about this article or add new information about this topic:
Unit initial public offerings: Staged equity or signaling mechanism?
Article Abstract:
Research information for the use of unit initial public offerings by Australian industrial firms is given. The research shows that the proportion of firm value sold as warrants is increasing in IPO firms' riskiness.
Publisher: Blackwell Publishers Ltd.
Publication Name: Accounting and Finance
Subject: Business
ISSN: 0810-5391
Year: 2003
Australia, Going public (Securities), Initial public offerings, Finance, Company public offering
Publication Name: Accounting and Finance
Subject: Business
ISSN: 0810-5391
Year: 2003
User Contributions:
Comment about this article or add new information about this topic:
Subjects list: Research, Accounting
Similar abstracts:
- Abstracts: The effects of trading methods on volatility and liquidity: evidence from the Taiwan Stock Exchange. An analysis of transactions data for the Stock Exchange of Singapore: patterns, absolute price change, trade size and number of transactions
- Abstracts: Auditor changes and tendering: UK interview evidence. All about Wiggins. We're off to see the wizard: An evaluation of directors' and auditors' experiences with the Financial Reporting Review Panel
- Abstracts: Report of the executive secretary and treasurer (for the ending September 30, 2000). Investor psychology and asset pricing
- Abstracts: A note on transaction costs and the interpretation of dividend drop-off ratios
This website is not affiliated with document authors or copyright owners. This page is provided for informational purposes only. Unintentional errors are possible.