... Licensed re-use rights only Equity theory Audit pricing Reference dependence Reference price Perceived price fairness M40 M41 M42 We also conduct a series of additional tests to support our main results. Our main findings remain consistent under an alternative reference pricing...

... 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...

... accounting principles (GAAP) Audit fees Going-concern opinion Conditional conservatism Unconditional conservatism Financial misstatement Accruals M40 M41 M42 M48 M49 Theoretical studies in law and economics suggest that uncertainty associated with laws and regulations reduces...

... is the most commonly used technique in textual analysis, especially in studies in accounting and finance (Bassyouny et al., 2020 ; Henry and Leone, 2016). M40 M41 G34 Narrative disclosures provide essential information that cannot be presented in financial statements but might have...

... expense items M40 M41 Recent research in accounting has intensively examined the merits and intended economic consequences of adopting International Financial Reporting Standards (IFRS) by assessing pre- and post-transition financial reporting quality and the impact on market benefits...