... of the first attempts to examine the value relevance of integrated reporting in the North American equity markets. Stephen Owusu-Ansah can be contacted at: stephen@nmhu.edu or stoansah@yahoo.com Integrated reporting Value relevance Sustainability Signaling theory G10 G38 M41...

... Digitalization Mergers and acquisitions Earnings conference Information disclosure Innovation G34 O32 M41 G38 General Colleges and Universities Featured Innovation Project of Guangdong Province 2024WTSCX160 General Colleges and Universities Research Project of Guangdong Province (Key...

... Licensed re-use rights only Accrual-based earnings management Audit delay Positive and negative earnings management Nonlinear relations C33 M41 M42 In this paper, we examine how audit time pressure affects accrual-based earnings management levels in the emerging markets of China...

... Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Social capital Real earnings management Financial information Social economics M41 Although the two definitions seem to represent different perspectives, the distinction is unclear because...

... Limited Licensed re-use rights only Religion Legal environment Classification shifting Real activities IFRS International evidence G3 M41 K42 Z12 There are variations in religious social norms and legal environments around the world. In this paper, we explore the role...

... 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...

... Licensed re-use rights only Compensation committee CEO total compensation CEO cash compensation Performance measures M41 Rachana Kalelkar can be contacted at: kalelkarr@uhv.edu 15 01 2023 19 04 2023 07 08 2023 22 08 2023 Around the globe...

... Audit reports readability Fog index Emerging markets M41 M42 Readability, an indicator of financial reporting quality (Biddle et al., 2009), is compromised by verbosity and overly technical writing, resulting in reading difficulties due to length and content complexity...

... 01 2023 10 04 2023 23 04 2023 G3 G14 M14 M41 Several studies have examined the economic consequences of political connections in capital markets. Studies on political connections center, but are not limited to, the quality of accounting information (Chaney et al...

... 2023 © Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only Geomagnetic activity Earnings information Timing of disclosure Stock price reactions Earnings response coefficient G14 M41 In summary, the above literature implies...

... 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...

... professional education Audit quality Modified audit opinion Discretionary accruals Individual engagement partners Audit firms M40 M41 Murat Ocak is the corresponding author and can be contacted at: muratocak@trakya.edu.tr 31 12 2021 11 03 2022 09 06 2022 16 06 2022...

... optimism Forecast precision Earnings response coefficient J71 M12 M41 Several recent accounting studies have documented that information quality is affected by certain facial characteristics of corporate executives or financial analysts. One strand of the literature identifies that facial...

... 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...

... by the social accounting researchers. G34 M14 M41 This paper seeks to address the above gap in the literature by investigating, specifically the following research questions: RQ1. In broad terms, and within the context of a developing country, what aspects of corporate social...

... far by Chinese regulators in re-establishing the audit market for CLC by showing that audit quality is negatively associated with earnings opacity and thereby improves reporting quality. Earnings opacity Corporate governance Board quality Audit quality IFRS adoption G34 M41 M42...

... Law Economic Reform Program (CLERP 9). Accruals Discretionary accruals Accrual mispricing CLERP 9 G11 L25 M41 The use of accruals in manipulating earnings is known as earnings management, and it is an issue that directly affects overall integrity of financial reporting...

... 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...