... develop our hypothesis. We outline our data source and methodology in Section 5. The empirical results and conclusions are presented in Sections 6 and 7, respectively. Bank fragility Negative asset–liability maturity mismatch Liquidity risk Z-score Emerging markets Early warning signals...

... governance aspects and institutional contexts. Originality/value This research provides empirical evidence from an emerging market context on the understudied impact of gender diversity on cash holdings. It critically evaluates the unintended consequences of mandatory gender quotas, highlighting...

... incentives Line items Emerging markets The agency hypothesis, which contends that managers may participate in earnings management tactics to align their interests with those of shareholders, serves as the theoretical basis for this study (Jensen and Meckling, 1976). Increased agency expenses can...

... ; Walker, 2013). 31 08 2018 10 12 2018 15 01 2019 © Emerald Publishing Limited 2019 Emerald Publishing Limited Licensed re-use rights only Emerging markets Investment efficiency Financial reporting quality Audit quality G31 M42 A fundamental question...

... of irrational bubbles. Originality/value – This paper clarifies conflicting results of previous studies. It also contributes to the literature on bubble testing by presenting new evidence from an emerging market refuting the claim that duration dependence test results are sensitive to the use of either...

... to address auditor choice in an emerging market context. No other paper looked at auditor choice using efficiency‐opportunism incentives. The paper contributes to our understanding of auditor choice dynamics in emerging markets. The finding that institutional shareholding is associated with choice of high...

..., and determination of time‐varying information content and arbitrage opportunities. © Emerald Group Publishing Limited 2011 Thailand Corporate governance Emerging markets Arbitrage Portfolio investments Content management Our motivating question is whether the enactment of a corporate index...

...Minna Yu Purpose The purpose of this paper is to examine whether analyst recommendations are influenced by the strength of corporate governance in emerging markets. Design/methodology/approach It is expected that analysts take into consideration the corporate governance mechanisms when...

...Eduard Madalin Dinu © Emerald Group Publishing Limited 2009 --> Emerging markets Incertitude Capital markets Financial analysis Decision Article Type: AMIS statement and abstracts From: International Journal of Accounting and Information Management, Volume 17, Issue 1...