... D81 G32 G34 L86 M14 National Research Council of Thailand N42A690577 This project is funded by The National Research Council of Thailand (NRCT): N42A690577. Corporate cybersecurity risk has become a critical concern in today’s digital landscape, with organizations facing...

... 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...

... only Tax avoidance COVID-19 Audit firm tenure Governance Thailand 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...

... provide new insights into when and how managers use their financial reporting discretion to make firms appear less risky and, therefore, influence investors’ risk perceptions. Hend Monjed can be contacted at: hend.monjed@qu.edu.qa D8 D81 G32 L20 M41 In practice, the findings inform...

... 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...

... stability and reduces the risk of default, which could result in significant losses for the company and its shareholders. Behavioral finance CEO overconfidence Growth opportunity Debt maturity MENA region GMM-IV C33 D81 G30 G40 O16 Previous finance literature has extensively...