... sensitivity Political connections Emerging market India Geopolitical risk (GPR) encompasses uncertainties and potential disruptions arising from events such as wars, terrorism and interstate conflicts, which can destabilize international relations and affect global economic development (Caldara...

... prior literature which has mainly examined the effects of IIAF on accrual-based earnings management. Design/methodology/approach This study uses a sample of 1,056 observations from an emerging market, Malaysia, between 2013 and 2016. Feasible generalised least square (FGLS) regression is used...

... and Travlos, 1988 ; Eun et al., 1996) studied CBA in developed economies, a growing literature has begun focusing on emerging market context (Aybar and Ficici, 2009 ; Bhagat et al., 2011 ; Boateng et al., 2008 ; Chen and Young, 2010 ; Gubbi et al., 2010 ; Ning et...

.... Third, our study contributes to the literature by providing fresh insight on the actual perceptions of users on the usefulness of the MR in an emerging market, which until now is still an under-investigated issue. The study addresses the gap in literature on what investors and financial analysts think...