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1-4 of 4
Keywords: Financial constraints
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Journal Articles
Journal of Financial Reporting and Accounting 1–26.
Published: 19 March 2026
... Emerald Publishing Limited Licensed re-use rights only Environmental protection expenditure Real earnings management Ownership concentration Financial constraints Developing market Yonsei Research Fund 2024–22-0223 : This study was supported by the Yonsei Research Fund (2024–22...
Journal Articles
Journal of Financial Reporting and Accounting (2026) 24 (3): 1767–1803.
Published: 17 June 2024
... channels influence this relationship. This study aims to test the role of financial constraints faced by firms and managerial risk-taking on the association of FRQ and investment efficiency in 13,231 publicly listed firms in 24 emerging and frontier markets. Design/methodology/approach Available...
Journal Articles
Journal of Financial Reporting and Accounting (2025) 23 (4): 1630–1655.
Published: 07 April 2023
...Muhammad Farooq; Amna Noor Purpose This study aims to examine the impact of corporate social responsibility (CSR) on financial constraints (FC). Furthermore, the authors investigate the moderating impact of two key ownership variables, insider and institutional ownership, separately...
Journal Articles
Journal of Financial Reporting and Accounting (2020) 18 (3): 615–637.
Published: 08 June 2020
... 04 2020 © Emerald Publishing Limited 2020 Emerald Publishing Limited Licensed re-use rights only Cash holdings Financial statement comparability Disclosure quality Financial constraints Given the intense market competition for limited financial resources in recent years...
