Browsing by Author "n 2012055936"
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Audit committee characteristics and firm performance during the global financial crisis
Aldamen, H.; Duncan, K.; Kelly, S.; McNamara, R.; Nagel, Stephan ( Blackwell Publishing Ltd , 2012 , Article)We address the question ‘do governance enhancing audit committee (AC) characteristics mitigate the firm performance impact of significant-adverse-economic events such as the Global Financial Crisis (GFC)?’ Our analysis ... -
Pricing of innate and discretionary accruals in Australian debt
Aldamen, Husam; Duncan, Keith ( Blackwell Publishing Ltd , 2013 , Article)This paper addresses the conflicting evidence on the role of accruals in debt pricing. We show that the two subcomponents of accruals quality, innate and discretionary accruals, both impact the debt pricing. Higher innate ...