... 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...

.... Corresponding author Brandon D. Ater brandon.ater@sfasu.edu 17 07 2024 29 03 2025 22 05 2025 14 07 2025 © 2025 Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Revenue recognition Value relevance Accounting comparability M41...

... Tax avoidance AC characteristics Percentage of females Audit quality Effective tax rate M41 M42 Taxes are unquestionably useful to the government, but they are considered an additional cost to the firms’ shareholders, thereby the avoidance of the tax benefits them (Qawqzeh, 2023...

... 2025 Emerald Publishing Limited Licensed re-use rights only Non-financial disclosure Earnings management Aggressive versus conservative earnings management Political costs G14 G38 M41 JEL Code G14 G38 M41 G14 G38 M41 As the magnitude of information asymmetry...

... Publishing Limited Licensed re-use rights only Earnings management Banks Economic policy uncertainty Institutional quality Emerging markets G21 G28 M41 Economic policy uncertainty (EPU) is the ambiguity surrounding monetary, regulatory and fiscal policies. The risk of management...

... Publishing Limited Licensed re-use rights only IFRS-9 liquidity creation banking cross-country G21 M41 Since the global financial crisis 2008, weakness in accounting standards has come under the scanner. In particular, it has been argued that the delayed recognition of loan losses...

... G40 G41 M41 The rest of our study is structured as follows: Section 2 – Jordan’s background. Section 3 – literature review and hypotheses development. Section 4 – data and methodology. Section 5 – data analysis and results. Section 6 – offers an epilogue and the empirical implications...

... G40 M41 Disclosure tone is a tool that management uses to influence investor decision-making in discretionary financial disclosures (Guillamon-Saorin et al., 2012). Cardinaels et al. (2019) find that management summaries of financial results use more positive words, which...

... Publishing Limited Licensed re-use rights only Accounting regulation Good news Conditional conservatism China’s 2006 accounting regulation M41 M42 M48 Notably, some researchers argue that China’s 2006 AR widely adopts fair value accounting (FVA) (Hou et al., 2014...

...@merrimack.edu M41 This study examines the effect of consolidating off-balance sheet entities on firm-level investment efficiency. It answers the call in Roychowdhury et al. (2019) for research to advance the literature on the relation between financial reporting and investment...

... 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...

... M41 In past decades, the role of Chief Financial Officers (CFOs) has changed substantially. CFOs now actively develop and define their firms’ overall strategies instead of simply overseeing the financial aspects (Zorn, 2004). A large number of public firms now position their CFOs as board...

... 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...

... 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...

... 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...

... rights only Measurement error Analysts’ consensus forecasts Forward E/P M41 Market earnings expectation is known to determine stock prices. Thus, a large body often uses proxies for the market earnings expectation to predict future stock returns as the market earnings expectation...

... Emerald Publishing Limited 2017 Emerald Publishing Limited Licensed re-use rights only Emerging markets Disclosure UAE IFRS Related party transactions M40 M41 University of Sharjah 120316 In the past few years, considerable interest has been directed towards...

... 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...

... industries Disclosure outlets M41 M48 D80 G14 The number of voluntary disclosure outlets management can choose from is vast, and prior research has shown that many provide information content to market participants. Although voluntary disclosure theory suggests firms make disclosure...