Articles

Annual reports: Why it's helpful to publish them in English by Hervé Stolowy

Hervé Stolowy and his co-authors look at the impact for companies based in non-English speaking countries of the publication of their annual reports in English. The researchers find that there are positive consequences for businesses that adopt this approach: increased foreign ownership and following by financial analysts, together with a decrease in information asymmetry.

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The impact of potential conflicts between shareholders and managers on audit fees has been the (...)

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Credit ratings are increasingly essential investment signals, heavily impacting the cost of capital (...)

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What affects the quality of an audit? Cédric Lesage and Géraldine Hottegindre have answered this (...)

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Key Ideas: • The adoption of International Financial Reporting Standards (IFRS) has not improved (...)

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Accounting15 April 2008

Goodwill, Accounting, and Governance

How can the evolution of accounting for goodwill1 during the last century be explained? Hervé (...)

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