...Javad Rajabalizadeh; Mostafa Ghannad Purpose This study aims to examine the impact of audit partners’ quality on stock price crash risk in Iran, with particular focus on how agency costs, state ownership and audit firm size moderate this relationship. Iran’s unique dual-signature audit system...

...., 2023) and none of them have explored how financing constraints can affect the managerial aptitude and crash risk interplay. © Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only Stock price crash risk Managerial ability Financial constraints Capital...

...Mengjiao Chen; Jinjuan Ren; Jingying Zhao Purpose This paper aims to investigate the impact of corporate culture on stock price crash risk and explore the underlying mechanisms. Design/methodology/approach This paper uses a novel firm-level culture measure of Li et al. (2020), which...

... whether both goodwill impairment decisions and amounts are affected by controlling shareholders’ share pledging. Shanshan Ouyang can be contacted at: ouyangss@mail.dlut.edu.cn 12 07 2021 30 08 2021 06 09 2021 Goodwill impairment Stock price crash risk Analyst coverage...