... in developed markets, this research focuses on a bank-based market where loans are more common than bond issuances in corporate financing and where collateral plays a key role in securing loans. G32 G38 This research is funded by University of Economics Ho Chi Minh City (UEH), Vietnam and Ho Chi...

... Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Financial reporting quality Dividend payouts Institutional framework Banking system soundness G3 G23 G32 G38 O16 The relationship between financial reporting quality (FRQ) and dividend policy...

... 17 10 2024 16 01 2025 10 03 2025 © Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Profitability Regulatory capital Commercial banks Efficiency G21 G32 The global financial crisis (GFC) of 2007–08 significantly...

... policy uncertainty Economic fundamentals Earnings management G32 H26 Taxes are important in mergers and acquisitions (M&As). Previous literature focuses on the role of taxes at the transaction level, such as the valuation of net operating losses, and the tax risk of acquiring firms...

... cash and income, external financial support, or lenient borrowing, with little prospect for turnaround. G32 G34 D22 L25 Corporate governance Zombie companies Governance index Agency theory © Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights...

... G32 G34 L25 Insurance companies must implement proper risk management to maintain the stability and continuity of operations, as stated in Financial Services Authority Circular Letter Number 8/SEOJK.05/2021. Public access to risk information is crucial for stakeholders as it demonstrates...

... reporting Gender diversity Earnings management M41 G40 G41 G32 Building efficient and effective governance practices has become a necessity, as sound governance practices have contributed to protecting the interests of those involved in companies (Wang et al., 2020 ; Yeung...

... Limited 2023 Emerald Publishing Limited Licensed re-use rights only Hedging Readability Reading difficulty Annual reports Oil and gas industry G31 G32 M40 M41 H1. Hedging is positively related to annual report readability. Another strand of study finds...

... 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...

...-stage life cycle on the relationship between CSR and market performance from the perspectives of resource-based and stakeholder theories in emerging economy settings. Corporate social responsibility Product market competition Firm life cycle Market performance Malaysia G32 G34 G38 J31...

... 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...

... and optimize global capital allocation. Shaojun Fan can be contacted at: fanshaojun@bwu.edu.cn © Emerald Publishing Limited 2022 Emerald Publishing Limited Licensed re-use rights only Ownership concentration Shareholding Accounting information Consistency G32 M41...

.... Specifically, the study forms the following competing hypothesis: H1a. The level of environmental disclosure and firm efficiency are positively related, as predicted by voluntary disclosure theory. Environmental disclosure Firm efficiency Data envelopment analysis PSX G32 Q56...

... 14 10 2018 20 03 2019 20 04 2019 06 05 2019 © Emerald Publishing Limited 2019 Emerald Publishing Limited Licensed re-use rights only Religious belief Bank loans Chinese family firms Entrepreneurial gender Religious entrepreneurs G21 G32 M41 Z12...

... be contacted at: mlizhiyk@yorku.ca 28 03 2018 27 05 2018 13 08 2018 © Emerald Publishing Limited 2018 Emerald Publishing Limited Licensed re-use rights only Crash risk Distress risk Audit quality Audit quality contagion Client importance Systemic risk M42 G32 N22...

... the paper. Leverage Conditional accounting conservatism Equity demand High control State-controlled firms G30 G32 M41 The existing literature documents that Chinese state-owned firms do not have significant levels of conditional accounting conservatism [1] (conditional conservatism...