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Keywords: G17
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Journal Articles
Journal:
Asian Review of Accounting
Asian Review of Accounting (2022) 30 (5): 669–690.
Published: 24 October 2022
... which show commitment to CSR disclosure. G17 G32 M41 M42 Auditing is an important procedure in corporate reporting to ensure the transparency and reliability of a firm’s financial statements. By constraining corporate reporting misconducts, auditors can discipline the information...
Journal Articles
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
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...
