Update search
Filter
- All
- Title
- Author
- Author Affiliations
- Full Text
- Abstract
- Keyword
- DOI
- ISBN
- EISBN
- ISSN
- EISSN
- Issue
- Volume
- References
Filter
- All
- Title
- Author
- Author Affiliations
- Full Text
- Abstract
- Keyword
- DOI
- ISBN
- EISBN
- ISSN
- EISSN
- Issue
- Volume
- References
Filter
- All
- Title
- Author
- Author Affiliations
- Full Text
- Abstract
- Keyword
- DOI
- ISBN
- EISBN
- ISSN
- EISSN
- Issue
- Volume
- References
Filter
- All
- Title
- Author
- Author Affiliations
- Full Text
- Abstract
- Keyword
- DOI
- ISBN
- EISBN
- ISSN
- EISSN
- Issue
- Volume
- References
Filter
- All
- Title
- Author
- Author Affiliations
- Full Text
- Abstract
- Keyword
- DOI
- ISBN
- EISBN
- ISSN
- EISSN
- Issue
- Volume
- References
Filter
- All
- Title
- Author
- Author Affiliations
- Full Text
- Abstract
- Keyword
- DOI
- ISBN
- EISBN
- ISSN
- EISSN
- Issue
- Volume
- References
NARROW
Format
Journal
Type
Date
Availability
1-4 of 4
Keywords: M48
Close
Follow your search
Access your saved searches in your account
Would you like to receive an alert when new items match your search?
Sort by
Journal Articles
Does promoters' share-pledging deteriorate the quality of reported earnings? Evidence from the Indian market
Open Access
Journal of Accounting in Emerging Economies 1–26.
Published: 09 April 2026
... BY 4.0 licence . Share-pledging Earnings persistence Informativeness Earnings management Promoters C33 M40 M41 M48 Share-pledging (SP) is a bilateral contract between promoters and lenders, wherein the shares serve as collateral for acquiring personal debt with minimal due...
Journal Articles
Russia's politically motivated foreign ownership and its impact on sustainability disclosure
Available to Purchase
Journal of Accounting in Emerging Economies (2026) 16 (1): 196–231.
Published: 01 January 2026
... Sustainability disclosure Political ownership Foreign ownership Corporate governance Emerging markets Russia Q5 M14 M41 M42 M48 G34 Shota Rustaveli National Science Foundation , http://dx.doi.org/10.13039/501100004801 FR-25-111 Erekle Pirveli, Timur Uman and Vakhtang Partsvaniya...
Journal Articles
Journal of Accounting in Emerging Economies (2025) 15 (5): 1029–1053.
Published: 18 August 2025
... more time and more audit tests to investigate a greater number of balances (Owusu and Amoah Bekoe, 2019 ; Widmann et al., 2021). Audit fees COVID-19 South Africa Mandatory audit firm rotation M40 M41 M42 M48 While the closing date of a client’s financial year...
Journal Articles
Earnings management during the COVID-19 crisis: evidence from the Brazilian and American capital markets
Available to Purchase
Journal of Accounting in Emerging Economies (2023) 13 (4): 760–783.
Published: 31 January 2023
.... Aziz Xavier Beiruth can be contacted at: aziz@fucape.br 08 10 2021 25 05 2022 12 01 2023 © Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only COVID-19 Earnings management Economic crises Brazil United States M41 M42 M48...
