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1-8 of 8
Keywords: G14
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Journal Articles
Can analysts reduce corporate information asymmetry? Moderating role of government information transparency
Available to Purchase
Journal of Financial Reporting and Accounting 1–25.
Published: 16 February 2026
... 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...
Journal Articles
Pandemic market dynamics: analyzing global price informativeness during COVID-19
Available to Purchase
Journal of Financial Reporting and Accounting (2026) 24 (3): 1740–1766.
Published: 28 June 2024
... of the COVID-19 pandemic on stock price synchronicity. The findings add to a deeper understanding of market behavior amid significant disruptive shocks. F36 G11 G12 G14 G15 Stock price synchronicity has received significant attention in financial literature to derive informational utility...
Journal Articles
Accounting data, overvaluation, and the cross-section of volatility: industry sector evidence
Available to Purchase
Journal of Financial Reporting and Accounting (2026) 24 (1): 123–141.
Published: 11 October 2023
... 28 07 2023 20 09 2023 © 2023 Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only Industry sector analysis Overvaluation Cross section of volatility Price-multiples C58 G11 G14 A strand of research in empirical finance...
Journal Articles
Exploring the audit quality and audit fee impacts of joining different types of non-Big Four accounting networks and associations: evidence from China
Available to Purchase
Journal of Financial Reporting and Accounting (2025) 23 (3): 1248–1270.
Published: 20 February 2023
... quality benefits of joining an AF N&A, as indicated by resource dependence theory (Pfeffer and Salancik, 1978). Audit fees Audit quality Chinese audit market Global accounting firm networks and associations G14 M41 M42 Currently, many audit markets are concentrated around...
Journal Articles
Earnings performance of financial and non-financial IPOs in India: an empirical analysis based on market timing
Available to Purchase
Journal of Financial Reporting and Accounting (2025) 23 (3): 1186–1205.
Published: 09 February 2023
... Licensed re-use rights only India Market timing Initial public offerings Earnings performance Hot and cold market G10 G14 G24 G3 An initial public offering (IPO) is one of the most significant corporate events for an organization. It is the time when a private enterprise goes...
Journal Articles
Blockchain adoption in accounting by an extended UTAUT model: empirical evidence from an emerging economy
Available to Purchase
Journal of Financial Reporting and Accounting (2023) 21 (1): 5–44.
Published: 31 March 2022
... G14 Malik Muneer Abu Afifa can be contacted at: m.abuafifa@zuj.edu.jo 05 12 2021 02 03 2022 06 03 2022 © Emerald Publishing Limited 2022 Emerald Publishing Limited Licensed re-use rights only Figure 1. A payment transaction between Firm A and Firm B...
Journal Articles
Earnings management and issue characteristics: an empirical analysis of IPOs in India
Available to Purchase
Journal of Financial Reporting and Accounting (2023) 21 (3): 553–574.
Published: 17 December 2021
... accruals Issue characteristics G10 G14 G24 G3 M41 The post-Covid-19 world witnessed unfathomable disruption and hopelessness due to prolonged lockdowns and uncertainty with respect to the future. But, contrary to expectations, the Indian primary issue market exhibited resilience and hope...
Journal Articles
Impact of IAS 39 reclassification on income smoothing by European banks
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Journal of Financial Reporting and Accounting (2019) 17 (3): 537–553.
Published: 02 September 2019
... 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...
