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Keywords: G34
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Journal Articles
Managerial optimistic narratives under industrial robot innovation: evidence from tone management of earnings communication conference
Available to Purchase
Journal:
Accounting Research Journal
Accounting Research Journal 1–27.
Published: 14 April 2026
... 18 12 2025 05 03 2026 © 2026 Emerald Publishing Limited 2026 Emerald Publishing Limited Licensed re-use rights only Industrial robot innovation Tone management Narrative economics Managerial narratives Abnormally positive tone D83 G14 G34 M41 O33...
Includes: Supplementary data
Journal Articles
Supplier concentration and corporate acquisitions: a risk-mitigation perspective
Available to Purchase
Journal:
Accounting Research Journal
Accounting Research Journal (2026) 39 (2): 243–259.
Published: 09 February 2026
... resilience. © 2026 Emerald Publishing Limited 2026 Emerald Publishing Limited Licensed re-use rights only Supplier concentration Vertical M&A Risk mitigation Supply-chain finance Acquisition performance D81 G34 L22 Baseline regressions that control for firm fundamentals...
Includes: Supplementary data
Journal Articles
Does the presence of institutional investors matter for good governance codes: empirical evidence from Indian banks
Available to Purchase
Journal:
Accounting Research Journal
Accounting Research Journal (2025) 38 (3-4): 551–579.
Published: 10 June 2025
..., the study also identifies a threshold effect, showing that a substantial presence of IIs encourages Indian banks to adopt greater transparency and improved disclosure practices. Corporate governance Benefit of doubt Institutional investors Performance Indian banks G14 G34 Rohit Kumar...
Journal Articles
The effect of increases in board independence on financial reporting quality
Available to Purchase
Journal:
Accounting Research Journal
Accounting Research Journal (2023) 36 (2-3): 109–128.
Published: 25 April 2023
... rights only Board of directors Board regulation Board independence Corporate governance Financial reporting quality G34 G38 K22 Our study provides evidence on the effect of the 2003 SEC rule changes concerning the composition of listed firms’ Board of Directors on financial...
Journal Articles
Financial statement comparability and takeover efficiency: a pitch
Available to Purchase
Journal:
Accounting Research Journal
Accounting Research Journal (2020) 33 (6): 749–756.
Published: 25 November 2020
... template for financial statement comparability and takeover efficiency Pitcher Team Names Dr Lien Duong (Curtin University) Dr Thu Phuong Truong (Victoria University of Wellington) JEL Code G14, G34, G32, M41 Date Completed 20 April 2020 (A) Working Title Financial...
Journal Articles
Getting CFO on board – its impact on firm performance and earnings quality
Available to Purchase
Journal:
Accounting Research Journal
Accounting Research Journal (2020) 33 (2): 435–454.
Published: 06 February 2020
... and l.duong@curtin.edu.au 31 10 2018 03 07 2019 02 10 2019 18 10 2019 08 11 2019 © Emerald Publishing Limited 2020 Emerald Publishing Limited Licensed re-use rights only CFO board membership Firm performance Earnings quality CEO power Board monitoring G34...
Journal Articles
The effects of ownership concentration and corporate governance on corporate risk-taking: The case of Thailand
Available to Purchase
Journal:
Accounting Research Journal
Accounting Research Journal (2020) 33 (1): 252–267.
Published: 18 December 2019
... 2019 © Emerald Publishing Limited 2019 Emerald Publishing Limited Licensed re-use rights only Corporate governance Agency theory Risk-taking Ownership Instrumental variable G32 G34 The latest financial crisis of 2008 was triggered by excessive risk-taking by large...
Journal Articles
Managerial ownership, board independence and firm performance
Available to Purchase
Journal:
Accounting Research Journal
Accounting Research Journal (2019) 32 (2): 203–220.
Published: 01 July 2019
... George Shan can be contacted at: george.shan@uwa.edu.au 10 09 2017 21 09 2017 © Emerald Publishing Limited 2019 Emerald Publishing Limited Licensed re-use rights only Australia Firm performance Corporate governance Board independence Managerial ownership G32 G34...
Journal Articles
Acquisition premiums and the recognition of identifiable intangible assets in business combinations pre- and post-IFRS adoption
Available to Purchase
Journal:
Accounting Research Journal
Accounting Research Journal (2018) 31 (2): 135–156.
Published: 02 July 2018
... at: peter.wells@uts.edu.au 13 10 2015 15 03 2016 04 05 2016 15 06 2016 © Emerald Publishing Limited 2018 Emerald Publishing Limited Licensed re-use rights only Business acquisitions Business combinations Identifiable intangible assets M41 G34 Sample firms...
Journal Articles
Security market regulation: antecedents for capital market confidence in frontier markets
Available to Purchase
Journal:
Accounting Research Journal
Accounting Research Journal (2018) 31 (2): 157–173.
Published: 02 July 2018
... 2016 04 05 2016 02 06 2016 12 07 2016 © Emerald Publishing Limited 2018 Emerald Publishing Limited Licensed re-use rights only Kenya Stock market liquidity Corporate governance practices Security market regulation G18 G34 G38 M41 The main purpose...
Journal Articles
Women in the boardroom and their impact on default risk: a pitch
Available to Purchase
Journal:
Accounting Research Journal
Accounting Research Journal (2017) 30 (2): 137–146.
Published: 03 July 2017
... template G12 G34 In this pitch research letter (PRL), I apply the pitching template developed by Faff (2015) to a collaborative project on boardroom gender diversity and default risk. This is a “real” pitch as it relates to an area of research that I have been pursuing since my PhD thesis...
Journal Articles
Corporate governance and earnings conservatism in Malaysia
Available to Purchase
Journal:
Accounting Research Journal
Accounting Research Journal (2016) 29 (4): 391–412.
Published: 07 November 2016
... Emerald Group Publishing Limited 2016 Emerald Group Publishing Limited Licensed re-use rights only Malaysia Corporate governance Earnings conservatism MCCG 2007 M41 M48 G34 G38 Ball and Shivakumar (2005) argue that the reverse regression approach assumes asymmetrical...
Journal Articles
Director trading, or lack thereof, and acquiring firm performance: Evidence from Australian mergers and acquisitions
Available to Purchase
Journal:
Accounting Research Journal
Accounting Research Journal (2016) 29 (3): 332–347.
Published: 05 September 2016
... firm Director trading G32 G34 Directors play an important role in designing and implementing firm policies and operations with the objective of maximizing shareholder wealth. Being insiders of the firm, these directors also have access to private information and the opportunity to use...
