The present study aims at investigating the impact of the presence of audit committee and its characteristics on the corporate information environment. These characteristics include independence, financial expertise, size, and the gender of the audit committee. Although several methods have been discussed for measuring information environment in the accounting and finance literature, this resea...

Purpose The purpose of this study is to examine whether and how analysts’ foreign ancestral origins would have an effect on earning forecasts in particular ultimately firms’ information environment general. Design/methodology/approach By inferring countries based their surnames, empirically examines affect earnings forecast errors. Findings Using novel data from more than 110 countries, finds t...

We examine how sell-side analysts allocate their effort among firms in their research portfolios and the consequences of their effort allocation decisions. We show that analysts play favorites among portfolio firms by devoting more effort to firms that are relatively more important for their career concerns. Specifically, controlling for analyst and firm characteristics, we find that within eac...

We show that firms' ability to avoid taxes is affected by the quality of their internal information environment, with lower effective tax rates (ETRs) for firms that have high internal information quality. The effect of internal information quality on tax avoidance is stronger for firms in which information is likely to play a more important role. For example, firms with greater coordination ne...

the aim of this study is to determine the effect of the income smoothing on the future earnings response coefficient taking into account the effect of the information environment. future earnings response coefficient is used as a measure for evaluation of stock price information content which represents the relationship between current stock returns and future earnings. information environment ...

Purpose This article analyzes the effect of International Financial Reporting Standard (IFRS) 8 on informational content segment data. It aims to assess change in quality financial analysts' and shareholders' information environment due new reporting standard verify Accounting Standards Board’s (IASB) expectations conclusions its post-implementation review. Design/methodology/approach Based a s...

Many organizational and environmental factors affect the information disclosure and the quality of its presentation; organizational culture is the most important factor among these factors. The organizational culture that is based on transparency will provide the information environment dynamism and it will also lead to the improvement of the quality of information disclosure by the business un...