... 07 09 2025 26 09 2025 © Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Disclosure quality Annual report award Cost of debt G32 G38 This research is funded by University of Economics Ho Chi Minh City (UEH), Vietnam and Ho...

... 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 is grounded...

... 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...

... charges (Li and Sloan, 2017 ; Su et al., 2021). Goodwill impairments Tax avoidance Economic policy uncertainty Economic fundamentals Earnings management G32 H26 Literature documents that large impairment losses are used by managers to take a big bath or smooth earnings...

... Limited 2025 Emerald Publishing Limited Licensed re-use rights only Corporate governance Zombie companies Governance index Agency theory G32 G34 D22 L25 “Zombie companies” (Hereafter Zombie) refer to businesses on the edge, relying heavily on bank loans and government...

... 2024 22 10 2024 31 10 2024 © Emerald Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only Risk management disclosure Financial performance Ownership structure Insurance companies Jordan and Palestine ISO 31000 G22 G32 G34 L25...

... 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...

... Annual reports Oil and gas industry G31 G32 M40 M41 Successful risk management requires proper instruments and precise information. A hedged public corporation may seem to possess both virtues by (1) controlling its cash flows and (2) providing information to the public. However...

... 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...

... Corporate social responsibility Product market competition Firm life cycle Market performance Malaysia G32 G34 G38 J31 J33 Corporate social responsibility (CSR hereafter) has attracted the attention of researchers, investors, regulators and other stakeholders in the past few decades...

... 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...

... 2022 16 05 2022 21 07 2022 © Emerald Publishing Limited 2022 Emerald Publishing Limited Licensed re-use rights only Ownership concentration Shareholding Accounting information Consistency G32 M41 The role of financial reporting is to provide users...

.... 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...