This paper examines the effects of controlling shareholder (“CS”) characteristics on financial reporting conservatism. This study extends the Basu (1997) model to examine the link between accounting conservatism and ...

There is a lack of consistency in prior research about the incremental information content of cash flows beyond earnings and a rare of study focusing on cash flows data reported by the Cash flows statement, specifically ...

The objective of this study is to investigate the effects of year 1999 changes in Thai Accounting Standards on value relevance of accounting information. The new accounting standards introduce the new accounting items in ...

IT investment has become an important issue in every organization adopting IT. Prebious research has demonstrated the inconsistency in the relationship between It investment and and organization's productivy. A lack of ...

The purpose of this study is to examine the impact of guidance levels and justification requirement on planning materiality determination of auditors. Determination overall materiality or materiality for planning is important ...

The objective of this study is to investigate the incremental explanatory power of individual auditor,s judgment over audit firm level factors on quality of audited financial statements. The auditors in this study are Thai ...

This study examines, firstly, the association between family ownership structure and real earnings management and, secondly, investigates whether different degrees of cash flow-control rights divergence of family ownership ...