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Keywords: G3
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Journal Articles
Beyond agency costs: executive perks as incentives for informative MD&A tone in China
Available to Purchase
Journal:
Journal of Accounting Literature
Journal of Accounting Literature 1–20.
Published: 10 March 2026
... G3 M4 Ministry of Education of China Humanities and Social Sciences Youth Programme 24YJC790222 National Natural Science Foundation of China 72503179 http://dx.doi.org/10.13039/501100001809 Funding: Shuai Yuan received support from the Ministry of Education under...
Journal Articles
Modern slavery and financial reporting quality worldwide: the impact of institutional and legal environment
Available to Purchase
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2025)
Published: 19 February 2025
... quality. Modern slavery Legal environment Institutional environment Classification shifting Real earnings management Financial reporting quality G3 M41 K42 Z12 This study explores the moderating impact of firms’ institutional and legal environment on the relationship between...
Journal Articles
Identifying classification shifting using Bayesian latent method: international evidence of the impact of legal environment and culture
Available to Purchase
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2025) 47 (4): 836–855.
Published: 24 June 2024
... 2024 13 02 2024 © Emerald Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only Classification shifting Legal environment Culture Bayesian estimation G3 M41 K42 Z12 Using Bayesian techniques and latent dynamic modelling, this study...
Journal Articles
Accounting and social health: a systematic literature review and agenda for future research
Available to Purchase
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2026) 48 (1): 130–159.
Published: 18 June 2024
... accounting Sustainable development goals Corporate social health accounting and reporting Financial and non-financial determinants and outcomes Systematic literature review G3 M4 Existing reviews on SEA tend to have the following limitations. First, existing review studies have mostly focused...
