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Keywords: G17
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Journal Articles
Is auditor tolerant of earnings management in socially responsible firms? Evidence from China
Available to Purchase
Journal:
Asian Review of Accounting
Asian Review of Accounting (2022) 30 (5): 669–690.
Published: 24 October 2022
... Licensed re-use rights only Audit quality Beat earnings targets Big 4 China CSR Earnings management G17 G32 M41 M42 The growing use of accruals offers a better corporate financial outlook since accrual accounting timely recognizes all arranged transactions regardless of actual...
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...
