...Nguyen Thanh Dong; Cao Thi Mien Thuy; Nguyen Vinh Khuong; Anh Huu Tuan Le Purpose Drawing from agency and comprehension theories, this paper aims to examine the influence of annual report readability (ARR) on financial reporting quality (FRQ), with a focus on how information asymmetry moderates...

... listed companies from April 2005 to January 2023 as the sample, and examine the influence of VC subscriptions on price discount rate. Findings VC subscriptions to private placements increase information asymmetry, consequently raising the discount rate. This relationship is influenced...

...Yasser Eliwa; Jim Haslam; Santhosh Abraham; Ahmed Saleh Purpose While there is some evidence of a relationship between earnings quality and information asymmetry, there is limited evidence on the moderating role of institutional investors in this relationship. To fill this gap, this study aims...

... analyses. Findings It is found that information asymmetry decreases in the treatment group following the initiation of CFF during the postperiod, which is consistent with the hypothesis of this paper. Originality/value To the best of the author’s knowledge, this study is the first among the cash...

...Annisa Abubakar Lahjie; Riccardo Natoli; Segu Zuhair Purpose This study aims to examine the influence of corporate governance (CG) and corporate social responsibility (CSR) on firm value while accounting for the impact of information asymmetry. Design/methodology/approach This empirical...

... provides to firms. This study aims to examine whether IR is associated with cost of debt and whether IR moderates the relationship between financial reporting quality and cost of debt. Design/methodology/approach Based on insights drawn from information asymmetry and agency theories, the authors...

...Henry Agyei-Boapeah; Yuan Wang; Abongeh A. Tunyi; Michael Machokoto; Fan Zhang Purpose Drawing on a cost–benefit perspective, this paper aims to explore the relation between information asymmetry and the decision to delist from stock exchanges during periods of uncertainty. Specifically...

...Albert Danso; Theophilus Lartey; Samuel Fosu; Samuel Owusu-Agyei; Moshfique Uddin Purpose This paper aims to demonstrate how financial leverage impacts firm investment and the extent to which this relationship is conditional on the level of information asymmetry as well as growth. Design...

... – The results support the SEC’s policy of mandatory XBRL adoption, as it can lead to greater financial reporting transparency and mitigate information asymmetry between management and bondholders. The data that are presented in financial reports released in PDF or HTML formats cannot be automatically...

...H. Young Baek; Dong‐Kyoon Kim; Joung W. Kim Purpose The aim of this paper is to investigate the effect of management earnings forecasts on the level of information asymmetry around subsequent earnings announcement. Design/methodology/approach Employing the adverse selection cost method...