... 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 activities (see...

... as opposed to unrealized gains. Following the above, it is natural to anticipate that timeliness and persistence of earnings vary with periods of negative and positive news. Accounting conservatism Timeliness Earnings yield Betas M41 G15 In this study we attempt to offer novel insight...

... 23 06 2023 20 07 2023 © Emerald Publishing Limited 203 Emerald Publishing Limited Licensed re-use rights only Accounting standards IPSAS IFRS Public sector Financial reporting H4 H5 H6 M41 There has been an intense debate over recent years about the necessity...

... 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...

... 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 to failure risk because of the substantial funds provided...

... instead of engaging in accounting procedures. Originality/value This study contributes to the literature highlighting the diversification of these firms' manipulation strategies according to the national level's corruption status. M40 M41 M48 M49 © Emerald Publishing Limited 2022...

... 31 08 2021 25 10 2021 27 01 2022 10 02 2022 © Emerald Publishing Limited 2022 Emerald Publishing Limited Licensed re-use rights only Culture Acculturation Institutional isomorphism Standardization strategies IASB IFRS M41 To confront economic...