... 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 . Corporate social responsibility Corporate social performance CSR efficiency Poverty alleviation CSR disclosure I32 I38 M14 M41 M48 National Natural...

... . 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...

... 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 . Female director Information asymmetry Financial reporting quality Cost of equity capital G30 G32 M41 We investigate the impact of female directorship...

.../legalcode CSR Job-hopping Executive characteristics D22 G30 M41 Anecdotal evidence strongly supports the notion that CSR experience gained by top executives in a previous firm significantly influences CSR practices in their subsequent firms. A striking example of this is Paul Polman...

... 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 In this study, we have used...

... 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, the equity they sell...

... and non-bankrupt firms and specifically, the demonstration that taxation also induces conditional conservatism in the setting of ex post bankrupt firms. Bankrupt Conditional conservatism Contracting Litigation Regulation Taxation C24 C34 G33 M41 Mariem Khalifa can be contacted...

... margin, while they may constrain themselves from managing their earnings to achieve a small beat. Analyst forecast Meeting or beating expectations Market reaction Earnings management Emerging market China G14 M41 Financial analysts are widely regarded as important...

... issued the Opinions on Building a More Complete Factor Market Allocation System and Mechanism, which emphasizes the need to promote the integrated development of technological elements and capital elements. D24 D83 M41 Interactive platforms Financing constraint R&D input...

.../licences/by/4.0/legalcode . Managerial ability Tax aggressiveness Investment opportunities Reputation costs H26 M41 M12 The last two decades have witnessed steady increases in tax avoidance around the world. Accordingly, corporate tax avoidance has received considerable attention...

... the cost of inputs (work and resources) and customer behaviors and can also threaten business continuity. In this study, we contribute to the literature by examining how local political uncertainty affects corporate operational decisions evident in cost stickiness. G31 M41 M48 Cost...

..., Zhang, Huang & Zhang, 2020). M20 M41 Economic policy uncertainty Directors' and officers' liability (D&O) insurance Stock price crash risk Litigation risk China © Haiyan Jiang, Jing Jia and Yuanyuan Hu 2022 Haiyan Jiang, Jing Jia and Yuanyuan Hu Published in China...