... may be seen at Link to the terms of the CC BY 4.0 licence . Earnings management Firm performance Opportunistic capitalization Research and development (R&D) accounting choice M41 D22 National Natural Science Foundation of China 71972152 http://dx.doi.org/10.13039...

... be seen at Link to the terms of the CC BY 4.0 licence . Institutional trading Expectation errors Mispricing Value/glamour stocks Abnormal returns G12 G14 M41 Hong Kong Polytechnic University P0030199 http://dx.doi.org/10.13039/501100004377 Funding: This work...

... to the original publication and authors. The full terms of this licence may be seen at Link to the terms of the CC BY 4.0 licence . I32 I38 M14 M41 M48 National Natural Science Foundation of China 71602004 http://dx.doi.org/10.13039/501100001809 With manually collected information...

... . Alternative data Third-party online sales disclosure Analyst following G14 M41 Alternative data is granular and real-time, containing supplemental unstructured information missing from traditional financial reports, and goes beyond the limitations of traditional financial data in terms...

... Information asymmetry Financial reporting quality Cost of equity capital G30 G32 M41 We investigate the impact of female directorship on the cost of equity. Empirical research suggests that gender diversity matters in corporate reporting practices and financial decision-making. The extant...

... attribution to the original publication and authors. The full terms of this licence may be seen at http://creativecommons.org/licences/by/4.0/legalcode CSR Job-hopping Executive characteristics D22 G30 M41 Job-hopping by executives, which refers to the movement of executives across...

... The study finds evidence of bank income smoothing in the BRICS and introduces TO as a determinant. It also identifies the evolving role of IFRS in the presence of higher institutional quality and TO, thereby expanding the financial reporting literature. F40 G21 M41 Our analysis is of interest...

... IPO underpricing Anti-takeover provisions Information asymmetry Capital market efficiency G12 M41 As an important measure reflecting resource allocation capability and market operation efficiency, IPO pricing has long been an essential research topic. When companies go public...

... Litigation Regulation Taxation C24 C34 G33 M41 We examine conditional conservatism [1] – an important attribute of financial reporting quality – in a large sample of US firms that experience financial distress and go bankrupt relative to non-stressed non-bankrupt firms [2] . Conditional...

... Emerging market China G14 M41 Financial analysts are widely regarded as important intermediaries in the production and dissemination of firm information (Wang, Luo, & Yu, 2022). Investors generally consider analysts' earnings forecasts as crucial earnings benchmarks used in equity...

...://creativecommons.org/licences/by/4.0/legalcode Interactive platforms Financing constraint R&D input Total factor productivity (TFP) D24 D83 M41 The report of the 19th National Congress of the Communist Party of China pointed out that the Chinese economy has shifted from a stage of rapid...

...] . H26 M41 M12 Managerial ability Tax aggressiveness Investment opportunities Reputation costs 17 05 2021 18 07 2021 22 07 2021 23 07 2021 Qiang Wu can be contacted at: qiang.wu@polyu.edu.hk Our paper contributes to the growing literature...

... decisions evident in cost stickiness. G31 M41 M48 Cost stickiness Local official turnover Political uncertainty Ownership structure Institutional environment © Zheyao Pan, Guangli Zhang and Huixuan Zhang 2022 Zheyao Pan, Guangli Zhang and Huixuan Zhang Published in China...

... on firms' financial reporting quality, tax reporting, auditing, cost of equity, firm value and so on (e.g. Lin, Officer, Wang & Zou, 2013 ; Boyer & Tennyson, 2015 ; Chan, Chang, Chen & Wang, 2019 ; Li & Liao, 2014 ; Wang, Zhang, Huang & Zhang, 2020). M20 M41 Economic...