Focus on Finance and Accounting Research

Focus on Finance and Accounting Research

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Preface; The Role of Revenues and Costs in CEO Compensation; The Importance of Intellectual Capital Reporting: Perspectives from Finance Professionals; Has Regulation Changed the Market's Reward for Meeting or Beating Expectations?; Reaction of the Brazilian Stock Market to Positive and Negative Shocks; Earnings Management to Meet Earnings Benchmarks: Evidence from Japan; Audit in Ukraine; Auditor Reputation and Auditor Independence: Evidence from an Emerging Market; Trends of the Returns-Earnings Associations Over the Last Three Decades; Managers' Discretionary Behaviour, Earnings Management and Corporate Governance: An Empirical International Analysis; Index.The main objective of this chapter is to synthesize the direction of the returns- earnings association over the last three decades (1968-2003). This can be done through analyzing the two metrics, coefficient of determination and earningsanbsp;...

Title:Focus on Finance and Accounting Research
Author: Michael H. Neelan
Publisher:Nova Publishers - 2007

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