... G14 G34 M14 M41 O16 Q56 The University of Danang – University of Economics This research is partly funded by The University of Danang – University of Economics. We ground our hypotheses in complementary economic and socio-political perspectives. From the economic view...

... Licensed re-use rights only Information asymmetry Heterogeneous information Capital market Information intermediary D82 G14 M41 D82 G14 M41 D82 G14 M41 Information asymmetry between firms and investors remains a central concern in modern capital markets (Isabel...

... at: mohsensaad@gmail.com 23 12 2023 18 04 2024 06 05 2024 06 05 2024 © 2024 Emerald Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only COVID-19 Stock price synchronicity GGI Developed markets Emerging markets F36 G11 G12 G14 G15...

... time for industry sectors. © 2023 Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only C58 G11 G14 A strand of research in empirical finance focuses on funds that exercise passive and active investment management. Passive funds often consist...

... lower audit fees (Li et al., 2021). Audit fees Audit quality Chinese audit market Global accounting firm networks and associations G14 M41 M42 Currently, many audit markets are concentrated around the Big Four firms (PwC, E&Y, KPMG and Deloitte). For example, the Big...

... performance Hot and cold market G10 G14 G24 G3 On the other hand, the investors for decision-making use the financial reports of the issuers, and issue-year financial reports are the first reports available to them after the issue, whether the issue hits the market in April or March...

..., 2017 ; Faccia and Mosteanu, 2019). Blockchain Blockchain in accounting Intention to use Digital accounting UTAUT model Vietnam M40 M41 O30 O33 G14 Although there has been much discussion about the positive effects of blockchain on accounting (Yermack, 2017 ; Hoelscher...

... accruals Issue characteristics G10 G14 G24 G3 M41 The study evaluates earnings management on the basis of three proxies (DA, DCA and DLA) by using Cross Sectional Modified Jones Model. It is a widely used model (Armstrong, 2009 ; Das and Jena, 2016) having the highest detection power...

... management Accounting disclosure IAS 39 Loan loss provisions C23 G14 M41 The author examine the impact examine the impact of International accounting standard (IAS) 39 reclassification on banks’ ability to use loan loss provisions to smooth income. The author investigate whether the IAS 39...