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1-7 of 7
Keywords: G14
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Journal Articles
Political connections, board ethnicity and value relevance in Mauritius
Available to Purchase
Journal:
Asian Review of Accounting
Asian Review of Accounting (2023) 31 (5): 680–711.
Published: 19 May 2023
... market and corporate governance; diversity on the board of directors. Therefore, the study extends to the political connections and board diversity literature. Political connections Board diversity Ethnicity Value relevance Mauritius G3 G14 M14 M41 Several studies have examined...
Journal Articles
Effect of geomagnetic activity on investors and managers: evidence from the pricing and timing of disclosure of earnings news
Available to Purchase
Journal:
Asian Review of Accounting
Asian Review of Accounting (2023) 31 (3): 387–413.
Published: 14 February 2023
... 01 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 H2. The level of GMA does...
Journal Articles
Local government turnover and capital structure: evidence from China
Available to Purchase
Journal:
Asian Review of Accounting
Asian Review of Accounting (2023) 31 (1): 131–152.
Published: 07 November 2022
... Capital structure Institutional environment F65 G14 G32 We use leverage ratio to represents capital structure. For investing whether the different types of loan may be affected by turnover in various degree, we set independent variables in three types of leverage ratio, including...
Journal Articles
The information content of managerial insider trading: evidence from analyst forecasts
Available to Purchase
Journal:
Asian Review of Accounting
Asian Review of Accounting (2021) 29 (3): 332–361.
Published: 29 June 2021
... 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...
Journal Articles
Does managerial ability affect disclosure? Evidence from earnings press releases
Available to Purchase
Journal:
Asian Review of Accounting
Asian Review of Accounting (2021) 29 (2): 192–226.
Published: 18 February 2021
... 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...
Journal Articles
Proximity to broad bond rating change and annual report readability
Available to Purchase
Journal:
Asian Review of Accounting
Asian Review of Accounting (2021) 29 (2): 227–250.
Published: 11 February 2021
... 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...
Journal Articles
Earnings benchmarks, earnings management and future stock performance of Chinese listed companies reporting under ASBE-IFRS
Available to Purchase
Journal:
Asian Review of Accounting
Asian Review of Accounting (2017) 25 (4): 502–525.
Published: 04 December 2017
... 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...
