...Mubashir Ali Khan; Josephine Tan-Hwang Yau; Aitzaz Ahsan Alias Sarang; Ammar Ali Gull; Muzhar Javed Purpose This study aims to examine the extent to which information asymmetry affects investment efficiency and whether the presence of blockholders moderate this relationship. Design/methodology...

...Amal Hamrouni; Mondher Bouattour; Nadia Ben Farhat Toumi; Rim Boussaada Purpose The current study aims to investigate the relation between corporate social responsibility (CSR) and information asymmetry, as well as the moderating effect of board characteristics (gender diversity, size...

... 2020 © Emerald Publishing Limited 2020 Emerald Publishing Limited Licensed re-use rights only Accounting conservatism Equity incentives Information asymmetry Interest alignment effect Managerial power effect China Having been widely adopted in developed countries, equity...

...Nicola Moscariello; Pietro Fera; Ettore Cinque Purpose By analyzing the relationship between discretionary accruals and information asymmetry throughout the latest global financial crisis, this paper deepens our understanding of the effect of managerial discretion on the informativeness...

... by Ball and Shivakumar (2005) and Givoly et al. (2010) who use two competing perspectives to investigate earnings quality in public and private firms: the demand hypothesis and the opportunistic behavior hypothesis. Governance Risk Information asymmetry GCC counties Real earrings...

... disclosures is valued by market participants, thereby decreasing the information asymmetry between market participants. Research on firms’ narrative risk disclosures has received increasing attention in recent years. Previous studies have provided evidence that risk disclosures can be explained by regulation...

...Husam Basiddiq; Khaled Hussainey Purpose This paper aims to extend and contribute to prior UK research on the association between information asymmetry and dividends propensity. It seeks to investigate the impact of the number of analysts following firms, a proxy for information asymmetry...