... 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...

... and a panel OLS with a dummy and control variables) in four largest Eurozone countries together. Non-audit fees Audit quality Financial crisis Eurozone G01 M41 M42 Therefore, under a financial crisis, companies increase NAS and they also need internal re-organization and more financial...

... 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...

... Product market competition Australia G32 M41 This study aims to investigate whether the presence of an advisory director affects a firm discretionary accruals (DACC) management, a widely used proxy for firm financial reporting quality. The scrutiny surrounding the roles...

..., considering the similarities suggested in the literature between the reasons for a full or partial IFRS or IPSAS adoption, some hypotheses to be proposed will also follow those arguments. H83 K20 M41 There is a trend of moving toward accrual-based accounting standards by countries (Cavanagh...

... 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...

... committee Financial distress risk Investment inefficiency GCC countries G31 G33 M41 This research work is financially supported by Al Ain University EX-R-075/2021 This study investigates, firstly, whether a specialised investment committee (IC hereafter) and IC characteristics...

... Accounting reporting Stock returns China C33 D53 E22 M41 Accounting policies on research and development (R&D) have been a fundamentally important but controversial issue for firms and policymakers since accounting treatment affects firms’ R&D expenditures and firm performance...

.... M41 M42 The recent financial crisis put pressure on whether companies around the world could continue in business. Some companies survived, while others did not. This was clear in the post-recession period, which gave companies the opportunity to cease trading or to find a way to continue...

... European listed firms Mandatory IFRS adoption Unconditional conservatism M41 G14 G32 Accounting conservatism is an important concept in the firms’ financial information that implies the exercise of being cautious in the recognition and measurement of results and net assets of the company...

.... Figure 2. Average patent issued and R&D expenditure (2004–2015) Innovation Corporate governance Board diversity Board female participation G14 G38 M48 M41 M14 Global evidence suggests that female directors and executives are underrepresented on the boards...

... t + 1 Substitution of this result into equation (2) gives: (5) M V E t = C t + 1 − ε t + 1 r Thus: Fair value accounting Predictive value Operating earnings Operating cash flows SFAS 157 G21 G28 M41 We investigate...

...). Mohamed Omran can be contacted at: Mohamed.Omran@xjtlu.edu.cn 14 03 2019 09 07 2019 17 08 2019 Kuwait Value relevance Institutional ownership Financial leverage Growth in assets M41 O16 P22 The Kuwait oil discovery, alongside the remarkable increases in oil...

... recommendations profitability G24 G29 M41 Financial analysts serve as key information intermediaries in the financial market by generating useful research outputs about firm performance, such as earnings forecasts and cash flow forecasts, and outputs about firm valuation and investment...

... Publishing Limited 2020 Emerald Publishing Limited Licensed re-use rights only East Asia Earnings quality Related party transactions Investor protection M41 We examine the effect of related party transactions (RPTs) on earnings quality for four East Asian countries – Hong Kong...

... in earnings distributions Earnings benchmark Prospect theory M41 G18 G41 Regulations containing bright-line tests can induce managerial attempts to avoid the bright-line thresholds to reduce compliance cost (Jiang and Wang, 2008 ; Gao et al., 2009). Presumably, the avoidance...

... Publishing Limited 2019 Emerald Publishing Limited Licensed re-use rights only Earnings persistence Underreaction Management earnings forecasts Past earnings changes G14 M41 It has been widely documented that investors and analysts underreact to information in past earnings...

.... Originality/value The authors’ research extends the empirical accounting literature about the effects of corporate governance and accounting information environment on firms’ operating and financial decisions. M41 M48 Problems of financing constraints resulting from firms’ agency and information...

... 2017 19 11 2017 © Emerald Publishing Limited 2018 Emerald Publishing Limited Licensed re-use rights only Discretionary accruals Part-time employees Gender diversity Full-time employees J16 J82 M14 M41 where, for firm i and year t: DAC(ABS_DA or ABS_PDMA...