... only Venture capital Entrepreneurship Investments Panel VAR E52 G24 G30 L26 M41 Venture Capital (VC) and Private Equity (PE) investments have received much attention in the literature because of their undisputed role in the financing of novel and innovative entrepreneurial...

..., 2021) rely on daily returns. M41 G15 Accounting conservatism Timeliness Earnings yield Betas © Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only 20 04 2023 15 06 2023 02 08 2023 26 10 2023 04 12 2023 Maria...

..., policymakers and other officials who need to make informed decisions about financial reporting issues at the government level and the public sector in general can benefit from this study. Accounting standards IPSAS IFRS Public sector Financial reporting H4 H5 H6 M41 Gerasimos Rompotis...

... Limited 2023 Emerald Publishing Limited Licensed re-use rights only Cost of debt 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...

... management, regulatory authorities, and governments. In effect, many European banking institutions still hold high levels of doubtful receivables from loans (NPLs). E62 G01 G21 G28 M21 M41 Efficiency Performing loans NPLs Data envelopment analysis Tobit regression Eurozone commercial...

.... Similar to Kimbro (2002) , Wu (2005) and Malagueno et al. (2010) , Houqe and Monem (2016) provided evidence that higher levels of accounting and auditing quality can decrease the national level of corruption. Earnings management Target firms Corruption M40 M41 M48 M49...

... IASB IFRS M41 To confront economic, political and technological transformations, societies are constrained to mobilize their forces and go through a series of institutional and organizational mediations. Sainsaulieu (1997) noted that the study of culture becomes an emergency...