... 18 11 2025 07 05 2026 24 05 2026 © Emerald Publishing Limited 2026 Emerald Publishing Limited Licensed re-use rights only Restatement Executive committee GCC M41 M42 M48 “Financial restatement” refers to the process by which a company revises and reissues...

... can enhance (or undermine) disclosure credibility and, ultimately, the cost of equity through market valuation. Fair value disclosures Classification stage Value-relevance IFRS-9 Emerging markets Balance sheet model M40 M41 M48 M49 Financial instruments constitute...

... 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...

... standards for firms owned by politically driven, non-Western investors. 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...

... of the CC BY 4.0 licence . Audit fees COVID-19 South Africa Mandatory audit firm rotation M40 M41 M42 M48 Subsequent to the seminal work of Simunic (1980) , there has been an increased interest in studying and understanding audit fees and their determinants (Eierle et al...

... M48 M49 The main purpose of this research is to evaluate the earnings management practices during the COVID-19 pandemic in the Brazilian and American capital markets. Although previous studies have demonstrated that earnings management occurs with greater frequency during economic crises (e.g...