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Additional Evidence On The Impact Of The International Financial Reporting Standards On Earnings Quality: Evidence From Latin America, Mauricio Melgarejo
Additional Evidence On The Impact Of The International Financial Reporting Standards On Earnings Quality: Evidence From Latin America, Mauricio Melgarejo
Scholarship and Professional Work - Business
The purpose of this paper is to explore whether the adoption of the International Financial Reporting Standards (IFRS) has an impact on the quality of earnings in Latin America. Studying a sample offirms from Argentina, Brazil, Chile, Mexico, and Peru, I find that management reports a lower level of discretionary accruals after the implementation of the IFRS. In addition, this study provides evidence that earnings are more persistent and stock prices are more associated with earning numbers after the application of IFRS. This paper provides evidence that earnings quality has increased after the adoption of IFRS in Latin America.
The Sarbanes-Oxley Act, Security Analyst Monitoring Activity, And Firm Value, Sheryl-Ann Stephen, Vincent P. Apilado
The Sarbanes-Oxley Act, Security Analyst Monitoring Activity, And Firm Value, Sheryl-Ann Stephen, Vincent P. Apilado
Scholarship and Professional Work - Business
In this study we examine the complementary monitoring activity that takes place via the Sarbanes-Oxley Act (SOX) and its effect on security analyst monitoring activity and firm value of large and small public firms. Our findings indicate that security analyst monitoring activity has decreased post-SOX while firm value has increased post-SOX for both large and small firms. We also find that the increase in firm value is more pronounced for the group of small firms. Given these results, we surmise that the complementary monitoring activity provided by SOX is effective enough to have a positive impact on firm value.
A Survey Of Data Warehousing Success Issues, Hongjiang Xu, Mark I. Hwang
A Survey Of Data Warehousing Success Issues, Hongjiang Xu, Mark I. Hwang
Scholarship and Professional Work - Business
Data warehousing is an important area of practice and research, yet few studies have assessed its practices in general and critical success factors in particular. Although many guidelines for implementation exist, most are derived from anecdotal evidence. A survey of data warehousing professionals was conducted to gain insight into data warehousing success issues. The results reveal that data warehousing success is a multi-faceted construct and that improved productivity is the most valued measure for success. The results also put clearly defined business needs/benefits and source data quality at the top of the list of critical success factors. In addition, different …