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Keywords: D81
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Journal Articles
Examining the impact of earnings management on COVID-19 disclosure in the UK: the moderating role of monitoring mechanisms
Available to Purchase
Journal of Financial Reporting and Accounting (2025)
Published: 21 October 2025
... Publishing Limited Licensed re-use rights only Earnings management COVID-19 disclosure Audit quality Analyst following FTSE all-share index D81 G15 G34 G34 D81 G15 The COVID-19 pandemic has had a profound impact on businesses worldwide, prompting firms to adjust...
Journal Articles
Corporate tax avoidance during the COVID-19 pandemic and the moderating role of audit firm tenure: evidence from Thailand
Available to Purchase
Journal of Financial Reporting and Accounting (2025)
Published: 05 March 2025
... D22 D81 H26 M42 JEL Code D22 D81 H26 M42 D22 D81 H26 M42 The COVID-19 pandemic has significantly impacted global economies and corporate practices [ Choi, 2020 ; World Economic Forum (WEF), 2020 ; World Bank, 2020 ; Putra, 2024 ]. Understanding the dynamics of tax...
Journal Articles
Risk disclosure, earnings smoothing and firm perceived risk
Available to Purchase
Journal of Financial Reporting and Accounting (2024)
Published: 17 September 2024
... Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only Risk disclosure Textual analysis Earnings smoothing Perceived firm risk D8 D81 G32 L20 M41 This paper examines the association between risk disclosure, earnings smoothing and perceived firm risk...
Journal Articles
The interplay of financial reporting quality and investment efficiency: evidence from the USA
Available to Purchase
Journal of Financial Reporting and Accounting (2026) 24 (1): 46–65.
Published: 29 September 2023
... D81 G31 M41 Efficient investment decisions are crucial for determining a firm’s value and investors’ wealth. Key factors influencing these decisions include the presence of competent management and access to capital (Biddle et al., 2009 ; He et al., 2019 ; Roychowdhury...
Journal Articles
The moderating role of CEO overconfidence on debt maturity decisions: evidence from the MENA region
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Journal of Financial Reporting and Accounting (2025) 23 (5): 2170–2190.
Published: 04 July 2023
..., this review has shown that overconfidence could have a moderately positive effect on the relationship between long-term debt maturity and growth opportunities. We hypothesize that: Behavioral finance CEO overconfidence Growth opportunity Debt maturity MENA region GMM-IV C33 D81 G30 G40 O16...
