... 01 2023 10 04 2023 23 04 2023 G3 G14 M14 M41 Several studies have examined the economic consequences of political connections in capital markets. Studies on political connections center, but are not limited to, the quality of accounting information (Chaney et al...

... 2023 © Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only Geomagnetic activity Earnings information Timing of disclosure Stock price reactions Earnings response coefficient G14 M41 In summary, the above literature implies...

... Capital structure Institutional environment F65 G14 G32 This paper contributes to the literature in the following three ways. First, this paper contributes to the literature on the determinants of corporate choice on capital structure. Capital structure is one of the core issues of corporate...

... Managerial insider trading Market efficiency G14 G17 G18 K22 Extant research strongly suggests that insider trading conveys relevant information about stock prices; however, there is no clear evidence on the channels used to transmit the information to market participants, especially when most...

... Emerald Publishing Limited 2021 Emerald Publishing Limited Licensed re-use rights only Managerial ability Tone management Tone informativeness Career concerns Earnings press releases G14 G17 J50 J53 M40 Managers care about how their ability is perceived by the labor market...

... 09 01 2021 23 01 2021 © Emerald Publishing Limited 2021 Emerald Publishing Limited Licensed re-use rights only Broad bond rating change Borderline companies Bond rating Annual report readability D23 G14 G38 M12 Using a large panel sample with 11,767 firm-year...

... 2017 26 08 2017 © Emerald Publishing Limited 2017 Emerald Publishing Limited Licensed re-use rights only Chinese listed companies Earnings management Earnings benchmarks Future stock performance G14 M41 The rapid development of the Chinese stock markets provides...