Audit committee structure and earnings management in Asia Pacific

Audit effort and earnings management

We test the effect of audit effort on earnings management using a unique database of hours worked by auditors on 9,738 audits in Greece between 1994 and 2002. When audit hours are lower, (1) abnormal accruals are more often positive than negative, (2) positive abnormal accruals are larger, and (3) companies are more likely to manage earnings upwards in order to meet or beat the zero earnings be...

The Informativeness of Reported Earnings and Characteristics of the Audit Committee

An information usefulness approach to decision making points out that only the information is regarded as useful that will bring valuable messages to investors and lead to stock price adjustments. This study examines the effectiveness of audit committees in improving earnings quality and informativeness, particularly among family-owned firms. Earnings informativeness was measured through the re...

Audit Committee, Underpricing of Ipos and Accuracy of Management Earnings Forecasts

Incorporation of Medical Research and Education in Asia Pacific Region

The goal of medicine is to prevent harm as Hippocrates pointed out; “primum non nocere; first do no harm”. Has this fact been taken into account in developing Medical Education curricula in Asia? Frequency of diseases in Asia is different from high income countries (1, 2) and funds for research are lacking.  It is therefore important to allocate available funds to the most applicable issues to...

kurdish diaspora in central asia and caoucasus

در طول دو قرن گذشته و ظهور روسیه بعنوان قدرتی بزرگ در عرصه جهانی و شروع رقابت با سایر قدرت های بین المللی و منطقهای خصوصا با ایران و عثمانی این ئکشور تلاش کرده است تاد از جمعیت کردها در این کشورها در راستای منافع خود بهره برداری کند در قرون 18 و 19 بارها بخشی از کردها برعلیه امپراطوری عثمانی توسط این کشور مورد استفاده قرار گرفت خصوصا در جنگ های سال 1790تا 1798. این ججنگ ها م.جب شد که بخشی از کر...