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Timely financial reporting is an essential ingredient for a well-functioning capital market. The objectives of this study are two-fold. First, to measure the extend of timeliness in a developing count...
I use a sample of 409 companies that restated their earnings from 1997 to 2001 to examine penalties for outside directors, particularly audit committee members, when their companies experience account...
A Proposal for Expensing Employee Compensatory Stock Options for Financial Reporting Purposes.
A hyperinflationary economy is characterised by some of the following: – the general population prefers to keep its wealth in non-monetary assets or in a relatively stable foreign currency. Amount...
Audit committees evaluate financial reporting quality as part of their corporate oversight responsibilities. Given this responsibility, the national stock exchanges now require all audit committee mem...

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