... rights only Bank fragility Negative asset–liability maturity mismatch Liquidity risk Z-score Emerging markets Early warning signals G21 G32 G33 The March 2023 banking crisis in the US has again placed the issue of banking fragility on global regulatory focus. The extant...

... report readability Information asymmetry Financial reporting quality Moderating effect G32 M40 M41 G32 M40 M41 G32 M40 M41 Vietnam National University Ho Chi Minh City (VNU-HCM) B2024-34-01 Annual reports or financial statements of companies are official...

... policy Climate policy uncertainty Instrumental-variable analysis Textual analysis G32 G34 Q54 Q56 Almost every person on the planet might be negatively impacted by climate change, making it one of the most pressing issues of our time. In addition, climate change poses a serious...

... Redeployable assets Economic policy uncertainty EPU Asset specificity Investment irreversibility Q56 G30 G31 G32 The redeployability of assets is a crucial aspect of sustainability that has been largely ignored in the literature. Redeployable assets are those that can be used in various...

... Publishing Limited Licensed re-use rights only Advisory directors Discretionary accruals management Income-increasing accruals Product market competition Australia G32 M41 This study aims to investigate whether the presence of an advisory director affects a firm discretionary...

... price crash risk Bad-news hoarding Managerial flexibility G12 G32 M14 H1. The culture of integrity mitigates the stock price crash risk. Earnings conference calls, as an important method for firms to communicate with market participants (Lee, 2016), convey value...

... G23 G32 G34 Higher Education Commission of Pakistan 315-20301-2BE3-182 While there is greater consensus on the positive impact of FIIs on corporate governance and firm-level strategic decisions, their monitoring role in the valuation of excess cash holdings remains largely...

... Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only Family firm Family ownership Cash acquisitions Cumulative abnormal returns (CARs) Mergers and acquisitions G16 G30 G32 G34 With the rapid growth in mergers and acquisitions (M&A) activities over...

... ]. Accounting-based measure Accrual-based analysis European listed firms Mandatory IFRS adoption Unconditional conservatism M41 G14 G32 Table 2. Differences between IFRS and Spanish GAAP IFRS reference (IAS number) Differences Unconditional conservatism Conceptual...

... compensation G30 G32 G34 Executive compensation has garnered a great deal of attention from both academics and non-academics. This narrative stems in part from flaws in various corporate compensation practices which were revealed following the 2007–2008 global financial crisis. It is, therefore...

.... © Emerald Publishing Limited 2020 Emerald Publishing Limited Licensed re-use rights only Determinants of capital structure Economic adjustment GMM system Sovereign debt crisis Financing determinants G32 C26 L22 The relevance and the academic interest in capital...

...–investment relationship is driven by the level of information asymmetry. © Emerald Publishing Limited 2019 Emerald Publishing Limited Licensed re-use rights only India Leverage Information asymmetry Investment G14 G30 G31 G32 This paper provides a new contribution...

... al., 2010 , p. 684). It is therefore against this backdrop that we pursue this study by exploring the effects of institutional investors (internal) and analysts’ opinions (external) on firm value. China Corporate governance Firm value Institutional investors Analysts G15 G32...