... of comparability across firms and over time. CEO power Structural power Ownership power Expert power Prestige power Financial statement comparability M41 G34 G14 The contributions of this paper are threefold. First, this paper extends a growing accounting literature on FS comparability...

... activities to maintain reputation and firm performance. To the extent that we control for the potential effects of firms’ reputation and financial performance, our findings suggest that ethical concerns are likely to drive female members on the board to produce high-quality financial reports. G3 M41 K42...

... prior to the announcement of CPS for year t+1. The definitions of other variables are presented in the Appendix Source(s): Table created by authors Cash flow forecast Forecast accuracy Forecast efficiency G10 G17 G20 M41 Extant literature documents that cash flows...

... 25 02 2024 19 07 2024 © Emerald Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only Accounting disclosure Market microstructure Individual investors' trading G14 G31 M41 This study investigates whether nonfinancial 8-K disclosures...

... cycle Components of working capital M41 G30 G31 This study investigates the relationship between working capital management (WCM) and firms' product market competition (PMC). To represent PMC, we use the “product-market-fluidity” index (PMF) developed by Hoberg et al. (2014...

...&D investment China G32 M41 Next, we examine the role of R&D investment as the underlying channel through which managerial ownership is associated with financial distress. The channel traverses across two pathways, namely, the association between managerial ownership and R&D...

... ; Raithatha and Shaw, 2019). Swechha Chada can be contacted at: swechha.c@greatlakes.edu.in Cash holdings Earnings quality Institutional ownership Companies Act 2013 Information asymmetry Private benefits G32 G34 G38 M41 M48 Earnings quality, i.e. the quality of accounting...

... Behavioural finance G14 G32 M41 M43 The classical theory states that a share price should reflect investors' rational expectations about the share's future cash flows, so there should be no relationship between the share price and the amount of corporate investment given the firms...

... a better information environment significantly reduces individual investors' information disadvantage. This finding could be of interest to both academic researchers and regulators. Weiwei Wang can be contacted at: weiweiwang@weber.edu G14 G30 M41 We contribute to the growing literature...

... Limited Licensed re-use rights only Cash conversion cycle Financing constraint Managerial talent Propensity score matching Tobin's Q Working capital G30 G32 M41 While efficient WCM is critical to the maximization of value, WCM directly affects liquidity and profitability...

...) , which is given by the following formula: (1) P P S ≈ Δ ⋅ ( Shares represented by options Shares outstanding at start of year ) ⋅ 1 , 000 , where: Corporate governance Conservatism Executive compensation Pay-for-performance sensitivity M41...

... the hypotheses. Section 3 describes the methodology and data. Section 4 presents the empirical results. Finally, Section 5 concludes the paper. Performance Capital structure Recession Debt financing Family businesses G30 G32 M41 The influence of debt policy on firm...

... adequacy Risk taking G21 G28 G30 G32 M41 G01 Many failures of financial institutions that took place during the financial crisis of late 2007 have been attributed to poor corporate governance practices that failed to manage bank risk taking amidst a massive economic meltdown...