... 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...

... of external loans Robust bank executive compensation Agency problem G2 G21 M4 M48 Earnings management is collectively regarded as a severe information risk to external stakeholders (Francis et al., 2005 ; Graham et al., 2005 ; Ge and Kim, 2014 ; Chen et al...

... al. (2004) report a positive association between diversity and financial performance. Innovation Corporate governance Board diversity Board female participation G14 G38 M48 M41 M14 Global evidence suggests that female directors and executives are underrepresented...

... 2017 © Emerald Publishing Limited 2018 Emerald Publishing Limited Licensed re-use rights only Corporate governance Investment cash flow Accounting information environment M41 M48 Problems of financing constraints resulting from firms’ agency and information asymmetry...