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1-4 of 4
Keywords: G3
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Journal Articles
Journal of Applied Accounting Research 1–20.
Published: 03 April 2026
... Agency theory Corporate financial distress Size Diversification Structural complexity G32 G3 M10 M42 Corporate financial distress (CFD) is a first-order risk that escalates during economy-wide shocks. Bankruptcy activity spiked at the onset of COVID-19, illustrating how quickly...
Journal Articles
Journal of Applied Accounting Research (2025) 26 (3): 649–678.
Published: 27 January 2025
... 19 07 2024 16 10 2024 17 12 2024 © Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Greenhouse gas emissions Quality of financial reporting Accruals manipulation Real earnings management EU G3 M41 K42 Z12...
Journal Articles
Journal of Applied Accounting Research (2022) 23 (4): 770–787.
Published: 18 February 2022
... with 12,356 firm-year observations operating in 10 industries over a 10-year period. Research and development Private firms Public firms UK G3 G30 G31 Research and development (R&D) investment by both private and public firms has received growing academic interest (see e.g...
Journal Articles
Journal of Applied Accounting Research (2022) 23 (5): 1071–1094.
Published: 03 February 2022
... in this current knowledge-based economy (Lev and Gu, 2016), it becomes an important empirical exercise to find out how shareholders use compensation incentives to induce executives to undertake such growth expansion strategy. G3 G30 G32 The data for this study was obtained from multiple sources...
