... that earnings management contributes to an increase in the information reported in KAMs. Earnings management Key audit matters Readability Governance External auditor patronage D82 G34 M42 Stakeholder trust in financial reports is essential to maintain business continuity. To provide...

.... 20 12 2024 25 07 2025 06 09 2025 © 2025 Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Cyber threats Governance Disinformation Misinformation Misleading information Fake news C81 G34 K42 M15 Misleading...

... suggest that clawbacks allow strong-enforcement firms to tilt compensation toward the short-term, offsetting some of the direct manipulation disincentives generated by the clawback. D86 G34 J33 K41 Clawback provisions enable shareholders to recover compensation from managers after...

... on corporate cash holdings, suggesting that outcomes can significantly vary depending on the specific regulatory settings and roles of female directors and executives. Gender diversity Cash holdings Corporate governance G30 G34 J16 In recent years, the inclusion of women on corporate...

... a causal influence, rather than a mere correlation. Pornsit Jiraporn can be contacted at: pjiraporn@gmail.com 06 07 2023 04 01 2024 04 01 2024 © Emerald Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only G32 G34 Q54 Q56 Almost...

... M41 G34 Narrative disclosures provide essential information that cannot be presented in financial statements but might have real implications (Merkley, 2014 ; Henry and Leone, 2016). These implications have generated significant research interest, with extant studies exploring different...

... © Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only Foreign institutional investors Corporate governance Cash holdings Excess cash holdings G23 G32 G34 Higher Education Commission of Pakistan 315-20301-2BE3-182 Over the past...

... abnormal returns (CARs) Mergers and acquisitions G16 G30 G32 G34 With the rapid growth in mergers and acquisitions (M&A) activities over recent years, understanding the effects of M&A transactions on both firms and the economy is of significant interest to both literature...

... processes as measured with audit fees and audit delay. Audit fees Audit delay Audit risk Lockdown Stringency index G34 I18 M42 As the coronavirus (COVID-19) pandemic continues to cause public health concerns, business practices across various industries and professions must adapt...

... with executive bonus compensation to affect corporate policies. UK Leverage Executive bonus 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...

... Goodwill impairment Geographic distance Mergers and acquisitions G34 M49 M&As represent a sizeable proportion of business research, as they are massive reallocations of economics resources. Moeller et al. (2005) investigate a sample of 12,023 acquisitions with purchase...

... Publishing Limited 2016 Emerald Group Publishing Limited Licensed re-use rights only China Corporate governance Firm value Institutional investors Analysts G15 G32 G34 The role of analysts and institutional investors as external and internal governance mechanisms respectively...