The Experts below are selected from a list of 288 Experts worldwide ranked by ideXlab platform
Alexsandro Broedel Lopes - One of the best experts on this subject based on the ideXlab platform.
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determinants of asymmetric loss recognition timeliness in public and private firms in brazil
Emerging Markets Review, 2017Co-Authors: Antonio Carlos Dias Coelho, Fernando Caio Galdi, Alexsandro Broedel LopesAbstract:We investigate the determinants of asymmetric loss recognition timeliness (ALRT) for public and private firms in Brazil. We complement Ball and Shivakumar (2005) by investigating ALRT in Brazil where, unlike in the UK setting, equity markets do not provide the adequate incentives for high quality financial reporting. In Brazil, even listed public companies do not face the same institutional environment of the British firms. Using a unique database of Brazilian public and private firms we document that Brazilian public and private firms present similar ALRT, different from the evidence that Ball and Shivakumar (2005) reported for the UK.
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determinants of asymmetric loss recognition timeliness in public and private firms in brazil
Social Science Research Network, 2010Co-Authors: Antonio Carlos Dias Coelho, Fernando Caio Galdi, Alexsandro Broedel LopesAbstract:We investigate the determinants of asymmetric loss recognition timeliness (ALRT) for public and private Brazilian firms. We extend and complement Ball and Shivakumar (2005) by investigating ALRT for private and public firms in Brazil where, unlike in the UK setting, equity markets do not provide the adequate incentives for high quality financial reporting. In Brazil, even the public companies listed on Stock Exchange do not face the same institutional environment of the British firms. Using a unique database of Brazilian public and private firms we document that Brazilian public and private firms present similar ALRT, different from the evidence that Ball and Shivakumar (2005) reported for the UK. We also show that ALRT is not significantly affected by firm’s issuing activity in debt markets, leverage and the presence of covenants.
Ann Vanstraelen - One of the best experts on this subject based on the ideXlab platform.
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earnings management and audit quality in europe evidence from the private client segment market
European Accounting Review, 2008Co-Authors: Brenda Van Tendeloo, Ann VanstraelenAbstract:This paper contributes to the recent literature on financial reporting quality in private (i.e. non-listed) companies (Ball and Shivakumar, 2005; Burgstahler et al., 2006) by examining whether in these types of companies Big 4 audit firms, as high quality auditors, provide a constraint on earnings management. Considering incentives of auditors to supply a high audit quality in private firms, we expect that Big 4 auditors have an incentive to constrain earnings management only in high tax alignment countries, where financial statements are more scrutinized by tax authorities and the probability that an audit failure is detected is higher. Using data on private firms in European countries, this study provides evidence consistent with this expectation.
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earnings management and audit quality in europe evidence from the private client segment market
Social Science Research Network, 2008Co-Authors: Brenda Van Tendeloo, Ann VanstraelenAbstract:This paper contributes to the recent literature on financial reporting quality in private (i.e. non-listed) firms (Burgstahler et al., 2006; Ball and Shivakumar, 2005) by examining whether Big 4 audit firms, as high quality auditors, provide a constraint on earnings management in private firms. Considering incentives of auditors to supply a high audit quality in private firms, we expect that Big 4 auditors have an incentive to constrain earning management only in high tax alignment countries, where financial statements are more scrutinized by tax authorities and the probability that an audit failure is detected is higher. Using data on private firms of six European countries, this study provides evidence consistent with this expectation.
Antonio Carlos Dias Coelho - One of the best experts on this subject based on the ideXlab platform.
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determinants of asymmetric loss recognition timeliness in public and private firms in brazil
Emerging Markets Review, 2017Co-Authors: Antonio Carlos Dias Coelho, Fernando Caio Galdi, Alexsandro Broedel LopesAbstract:We investigate the determinants of asymmetric loss recognition timeliness (ALRT) for public and private firms in Brazil. We complement Ball and Shivakumar (2005) by investigating ALRT in Brazil where, unlike in the UK setting, equity markets do not provide the adequate incentives for high quality financial reporting. In Brazil, even listed public companies do not face the same institutional environment of the British firms. Using a unique database of Brazilian public and private firms we document that Brazilian public and private firms present similar ALRT, different from the evidence that Ball and Shivakumar (2005) reported for the UK.
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determinants of asymmetric loss recognition timeliness in public and private firms in brazil
Social Science Research Network, 2010Co-Authors: Antonio Carlos Dias Coelho, Fernando Caio Galdi, Alexsandro Broedel LopesAbstract:We investigate the determinants of asymmetric loss recognition timeliness (ALRT) for public and private Brazilian firms. We extend and complement Ball and Shivakumar (2005) by investigating ALRT for private and public firms in Brazil where, unlike in the UK setting, equity markets do not provide the adequate incentives for high quality financial reporting. In Brazil, even the public companies listed on Stock Exchange do not face the same institutional environment of the British firms. Using a unique database of Brazilian public and private firms we document that Brazilian public and private firms present similar ALRT, different from the evidence that Ball and Shivakumar (2005) reported for the UK. We also show that ALRT is not significantly affected by firm’s issuing activity in debt markets, leverage and the presence of covenants.
Brenda Van Tendeloo - One of the best experts on this subject based on the ideXlab platform.
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earnings management and audit quality in europe evidence from the private client segment market
European Accounting Review, 2008Co-Authors: Brenda Van Tendeloo, Ann VanstraelenAbstract:This paper contributes to the recent literature on financial reporting quality in private (i.e. non-listed) companies (Ball and Shivakumar, 2005; Burgstahler et al., 2006) by examining whether in these types of companies Big 4 audit firms, as high quality auditors, provide a constraint on earnings management. Considering incentives of auditors to supply a high audit quality in private firms, we expect that Big 4 auditors have an incentive to constrain earnings management only in high tax alignment countries, where financial statements are more scrutinized by tax authorities and the probability that an audit failure is detected is higher. Using data on private firms in European countries, this study provides evidence consistent with this expectation.
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earnings management and audit quality in europe evidence from the private client segment market
Social Science Research Network, 2008Co-Authors: Brenda Van Tendeloo, Ann VanstraelenAbstract:This paper contributes to the recent literature on financial reporting quality in private (i.e. non-listed) firms (Burgstahler et al., 2006; Ball and Shivakumar, 2005) by examining whether Big 4 audit firms, as high quality auditors, provide a constraint on earnings management in private firms. Considering incentives of auditors to supply a high audit quality in private firms, we expect that Big 4 auditors have an incentive to constrain earning management only in high tax alignment countries, where financial statements are more scrutinized by tax authorities and the probability that an audit failure is detected is higher. Using data on private firms of six European countries, this study provides evidence consistent with this expectation.
Fernando Caio Galdi - One of the best experts on this subject based on the ideXlab platform.
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determinants of asymmetric loss recognition timeliness in public and private firms in brazil
Emerging Markets Review, 2017Co-Authors: Antonio Carlos Dias Coelho, Fernando Caio Galdi, Alexsandro Broedel LopesAbstract:We investigate the determinants of asymmetric loss recognition timeliness (ALRT) for public and private firms in Brazil. We complement Ball and Shivakumar (2005) by investigating ALRT in Brazil where, unlike in the UK setting, equity markets do not provide the adequate incentives for high quality financial reporting. In Brazil, even listed public companies do not face the same institutional environment of the British firms. Using a unique database of Brazilian public and private firms we document that Brazilian public and private firms present similar ALRT, different from the evidence that Ball and Shivakumar (2005) reported for the UK.
-
determinants of asymmetric loss recognition timeliness in public and private firms in brazil
Social Science Research Network, 2010Co-Authors: Antonio Carlos Dias Coelho, Fernando Caio Galdi, Alexsandro Broedel LopesAbstract:We investigate the determinants of asymmetric loss recognition timeliness (ALRT) for public and private Brazilian firms. We extend and complement Ball and Shivakumar (2005) by investigating ALRT for private and public firms in Brazil where, unlike in the UK setting, equity markets do not provide the adequate incentives for high quality financial reporting. In Brazil, even the public companies listed on Stock Exchange do not face the same institutional environment of the British firms. Using a unique database of Brazilian public and private firms we document that Brazilian public and private firms present similar ALRT, different from the evidence that Ball and Shivakumar (2005) reported for the UK. We also show that ALRT is not significantly affected by firm’s issuing activity in debt markets, leverage and the presence of covenants.