... 12 2024 13 12 2024 © Emerald Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only Corporate culture Discontinued operations Business disposals M40 M49 M54 Corporate culture is defined as “a set of norms and values that are widely held...

... 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...

... 12 2022 © Emerald Publishing Limited 2022 Emerald Publishing Limited Licensed re-use rights only Earnings management Nash bargaining Wage and workers' welfare J50 J52 M40 Historically, unionized industries tend to have higher wages and benefits: cross-sectional...

... Continuing professional education Audit quality Modified audit opinion Discretionary accruals Individual engagement partners Audit firms M40 M41 The remainder of the study is as follows. The second section explains the institutional settings regarding the audit sector in Turkey. The third...

... Restatements Media coverage China Internal control weaknesses State ownership M40 M41 H3. The monitoring role of media coverage of financial restatements is moderated by firm ownership status (SOE versus non-SOE). In the early 1990s, the media emerged...

... 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...

... Sales order backlog Corporate cash holdings Corporate governance Leading indicator G30 G39 M40 M49 Sales order backlog is defined as the dollar amount of order backlog that is not expected to be fulfilled in the current year but will be fulfilled in later periods (i.e., next fiscal...

... 11 2018 14 03 2019 27 03 2019 © Emerald Publishing Limited 2019 Emerald Publishing Limited Licensed re-use rights only Processing fluency Spillover effect Readability Informational efficiency Emerging capital markets G10 G11 M10 M21 M40 M48...

... International accounting standards Segment reporting M40 M41 M48 Segment reporting requirements have been extended worldwide in response to calls from the investment community and as part of harmonisations projects between countries. Current segment reporting standards include IFRS 8 Operating...