... Limited 2025 Emerald Publishing Limited Licensed re-use rights only Integrated reporting Value relevance Sustainability Signaling theory G10 G38 M41 In this study, we investigate whether integrated reporting (IR) is more value relevant than non-integrated reporting--where...

... 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 Research Project Serving...

... 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...

... 13 03 2024 28 06 2024 02 10 2024 04 12 2024 © Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Social capital Real earnings management Financial information Social economics M41 In this study, we examine whether...

... 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 that varying religious social norms and legal environments play...

... 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...

... M41 Interest in how top business executives are remunerated has a long history. Early studies focused on the effects of company size and profits on executive pay (e.g. Roberts, 1956 ; Lewellen and Huntsman, 1970). Later studies expanded the scope of inquiry to address incentive pay plans...

... 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...

... market and corporate governance; diversity on the board of directors. Therefore, the study extends to the political connections and board diversity literature. Political connections Board diversity Ethnicity Value relevance Mauritius G3 G14 M14 M41 Several studies have examined...

... 01 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 H2. The level of GMA does...

... 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...

... 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...

... M12 M41 Building on these studies, we take a novel attempt to investigate the relation between CEO beauty and management earnings guidance (management guidance hereafter). Management guidance refers to earnings forecasts provided by the management with the intention of altering investors...

... 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...