... 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...

... M48 This study examines the link between auditor tenure and accounting quality and the effect of investor protection on the relationship between auditor tenure and accounting quality. This study is called for because ensuring high-quality financial reporting is a global agenda. Related...

... Emerald Publishing Limited Licensed re-use rights only Biotechnology industry Continuous disclosure Price/volume queries M40 M48 This study investigates whether firms in the biotechnology and/or health-care sector (hereafter Biotech firms) have relatively poor continuous...

... 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...