... report award Cost of debt G32 G38 This research is funded by University of Economics Ho Chi Minh City (UEH), Vietnam and Ho Chi Minh City University of Law, Vietnam 2025-02-25-2769 Funding: This research is funded by University of Economics Ho Chi Minh City (UEH), Vietnam...

... Financial reporting quality Dividend payouts Institutional framework Banking system soundness G3 G23 G32 G38 O16 Our results contribute to theory in several ways. First, we refine signaling theory by demonstrating that dividends lose their informational value when alternative governance...

... Regulatory capital Commercial banks Efficiency G21 G32 On the contrary, lower capital base increases costs related to bankruptcy or financial distress (Ayalew and Zhang, 2024 ; Haag and Koziol, 2023). Moreover, conflicts between bondholders and shareholders accelerate with the rise...

... 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 (Hanlon and Heitzman, 2010). There are also...

... 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 subsidies to avoid bankruptcy (Caballero...

... Risk management disclosure Financial performance Ownership structure Insurance companies Jordan and Palestine ISO 31000 G22 G32 G34 L25 Insurance is essential for transferring risks (Li et al., 2023), and effective risk management, a coordinated strategy for handling risk...

... 08 2024 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 and Lento, 2020). These practices...

... Publishing Limited Licensed re-use rights only Hedging Readability Reading difficulty 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...

... Capital structure Institutional environment F65 G14 G32 Different from the common prevailing view on firms as a simple “nexus of contracts” (Jensen and Meckling, 1976), a political theory of the firm has been called for by some researchers (e.g. Zingales, 2017), demonstrating that larger...

... 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...

... Limited 2022 Emerald Publishing Limited 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...

... information, and also provide more reference and empirical evidence for information users to identify the company's accounting information quality, which contributes to creating a prerequisite for the usefulness of accounting information. G32 M41 The role of financial reporting is to provide users...

..., as predicted by voluntary disclosure theory. H1b. The level of environmental disclosure and firm efficiency are negatively related, as predicted by legitimacy and stakeholder theory. Environmental disclosure Firm efficiency Data envelopment analysis PSX G32 Q56...

... Religious belief Bank loans Chinese family firms Entrepreneurial gender Religious entrepreneurs G21 G32 M41 Z12 Banks play a significant role in credit allocation, and thus the determinants of bank lending decisions attract close attention from policymakers, practitioners...

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

...-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 hereafter) primarily due to the low demand for conservatism from the debt or bank loan market (see...