... decision-making process in a dynamic framework. © Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Venture capital Entrepreneurship Investments Panel VAR E52 G24 G30 L26 M41 The rest of the paper is structured in the following way...

... Publishing Limited Licensed re-use rights only Accounting conservatism Timeliness Earnings yield Betas M41 G15 In this study we attempt to offer novel insight on the existence of accounting conservatism and timeliness of earnings within a unified empirical framework that captures...

... IPSAS IFRS Public sector Financial reporting H4 H5 H6 M41 There has been an intense debate over recent years about the necessity of the public sector entities around the world to adopt the International Public Sector Accounting Standards (IPSAS). IPSAS are developed...

... Carbon accounting Sustainability assurance Quantile regression Board diversity M14 M41 M42 Q56 This paper is motivated by a lack of research on cost of debt and greenhouse gas assurance (ghg assurance) and by calls for research on the relationship between cost of debt and gender...

... Eurozone commercial banks Financial recession E62 G01 G21 G28 M21 M41 The banking sector is essential in economic development and growth since it contributes to the financial system by providing financial facilities to all economic entities. However, nowadays, banks have become exposed...

... research framework, emphasizing the relation between corruption earnings management status in different payment terms. M40 M41 M48 M49 In the business world, the operating status of firms plays a significant role in the reliable and effective function of the economic system. The protection...

..., first-hand contact with each other” (Redfield et al., 1936). The topic of culture contact and change has raised the attention of cross-cultural research. M41 “Since accounting information must be viewed as legitimate to be trusted by its users, it is possible that neo-institutional...