... Nonprofit public support Text complexity Nonprofit communication G40 M41 Using a sample of 390 large charities in the human services sector in the USA, our results provide strong support for the positive (increased clarity) and negative (decreased clarity) aspects of the obfuscation...

... mediate the board characteristics-cost of equity capital nexus? CSR Corporate governance Board characteristics Cost of equity Agency theory Stakeholder theory Signalling theory G32 G40 G41 M41 In recent years, there has been an increase in call for more proof on matters...

... Information asymmetry Cost of capital Jordan G32 G40 G41 M41 In Jordan, environmental uncertainty, including financial and political uncertainty, is very high (Abu Afifa and Saleh, 2021). This is due to high financing costs and the surrounding economic and political conditions (Malawi...

... 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...

... et al., 2021). G32 G40 G41 M41 Big Data Big Data analytics Accounting reporting quality Qualitative evidence Canadian evidence © Emerald Publishing Limited 2022 Emerald Publishing Limited Licensed re-use rights only 31 12 2021 13 04 2022 19 06...

... firm size Audit firm tenure Industry-specialist audit M41 G40 G41 G32 Companies’ conduct has shifted as a result of globalization’s impact on the global economy. Market development and intense competition push managers to use accounting manipulation strategies to manipulate...