... 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...

... 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...

... earnings management; when earnings are more highly correlated, the cost of earnings management is lower and earnings are more volatile. The authors' findings may be relevant to regulators and policymakers. J50 J52 M40 Our model finds the following: first, firms are more likely to engage...

... professional education Audit quality Modified audit opinion Discretionary accruals Individual engagement partners Audit firms M40 M41 Second, this study employs the total amount of continuing professional education hours per staff as the variable of interest, which is different from Che...

... Restatements Media coverage China Internal control weaknesses State ownership M40 M41 H2. The negative association between media coverage and restatements is more pronounced for firms with weak internal control environments. Using a sample of 4,633 firm-year...

... 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...

... the importance of order backlog. 08 08 2019 26 12 2019 26 02 2020 24 03 2020 Sales order backlog Corporate cash holdings Corporate governance Leading indicator G30 G39 M40 M49 Despite the obvious importance and implications of sales order backlog...

... Processing fluency Spillover effect Readability Informational efficiency Emerging capital markets G10 G11 M10 M21 M40 M48 Following past studies (e.g. Li, 2008 ; Dyer et al., 2017 ; Chychyla et al., 2018 ; Hesarzadeh and Bazrafshan, 2018, 2019), we operationalize...

... Publishing Limited 2017 Emerald Publishing Limited Licensed re-use rights only Banking sector Developing economies International accounting standards Segment reporting M40 M41 M48 Segment reporting requirements have been extended worldwide in response to calls from the investment...