..., the author offers policy-relevant insights that can be valuable for policymakers and regulators in shaping effective regulations in this domain. Non-financial disclosure Earnings management Aggressive versus conservative earnings management Political costs G14 G38 M41 JEL Code G14...

... 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 reporting quality and the fees firms pay for their external audit services. This study contributes to the current literature on Boards...

... 23 09 2019 © Emerald Publishing Limited 2020 Emerald Publishing Limited Licensed re-use rights only China Event study Political connections Financial misrepresentation G32 G38 M41 Numerous studies have documented that political connections (PC) have negative...

... G38 M41 This study is motivated by the inconclusive findings concerning the relationship between corporate governance and firm performance. Arguably, the mixed findings could be explained by the different samples within different legal systems (Ramdani and van Witteloostuijn, 2010). Another...

... 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...

... 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...