... 10 2024 29 04 2025 23 06 2025 © 2025 Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Equity theory Audit pricing Reference dependence Reference price Perceived price fairness M40 M41 M42 Auditing is considered...

... 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...

... the gap in the literature that auditors perceive principles-based financial statements as less risky and further expands the literature by providing empirical evidence that the likelihood of receiving a going concern opinion is increasing in the degree of rules-based standards. M40 M41 M42 M48 M49...

..., to the best of the authors’ knowledge, this is the first study to identify which section of the annual report is more informative about a firm’s future performance. Negativity Narrative disclosure Firm performance Textual-analysis United Kingdom M40 M41 G34 Narrative disclosures provide...

... Classification shifting Core earnings Earnings benchmarks Other operating income Special expense items M40 M41 In this study, we argue that managers wishing to inflate reported operating profits and thus influence the market’s perceptions in the IFRS adoption period used non-operating income...