... 29 10 2025 © Emerald Publishing 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...

... G34 O32 M41 G38 In our study, we select the background of digital M&A as an empirical context to test whether management language disclosure truly reflects the digital innovation capabilities, mainly based on the following considerations: First, digital M&A as an important...

... investors. According to signaling theory, firms with shorter audit delays are more likely to be better performers who have less motivation to manage earnings upwards. Accrual-based earnings management Audit delay Positive and negative earnings management Nonlinear relations C33 M41 M42...

... 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...

... 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 together in affecting expense...

... 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...

... 2023 07 08 2023 22 08 2023 © Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only Compensation committee CEO total compensation CEO cash compensation Performance measures M41 Meantime, numerous studies argue that the standard...

... 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...

... Africa and the Middle East from 2007 to 2016. Political connections Board diversity Ethnicity Value relevance Mauritius G3 G14 M14 M41 Several studies have examined the economic consequences of political connections in capital markets. Studies on political connections center...

... Geomagnetic activity Earnings information Timing of disclosure Stock price reactions Earnings response coefficient G14 M41 Geomagnetic activity (GMA) refers to geomagnetic storms (or solar storms) that are temporary disturbances of the Earth's magnetosphere caused by solar wind shockwaves...

... 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...

... 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...

...-use rights only CEO beauty Management guidance Forecast 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...

... 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...

... governance Stakeholders expectation Disclosures Garments industry Developing country G34 M14 M41 Stakeholder engagement is an important aspect of an organisation's CSR activities (Lane and Devin, 2018). Companies who systematically engage with their stakeholders are in a better position...

... quality IFRS adoption G34 M41 M42 Over the past 30 years, Chinese capital markets have experienced unparalleled rates of growth and are now among the largest in the world. Chinese equities are among the most advanced asset class with the stock markets benefiting from various major reforms...

... 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 and significantly influences resource allocation throughout the economy (Healy and Wahlen, 1999). The economic...

... 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...