... theory G28 G32 G38 Conversely, political connections can enhance access to finance, reducing the necessity for large cash reserves. Hill et al. (2014) note that political lobbying improves financial accessibility, leading to increased income certainty and a reduced need for cash...

... 12 2025 14 12 2025 © 2026 Emerald Publishing Limited 2026 Emerald Publishing Limited Licensed re-use rights only Climate-related financial risk disclosures Meta-theoretical framework Carbon accounting TCFD ISSB S2 Climate risk G18 G32 G38 M40 Q54...

... Publishing Limited Emerald Publishing Limited Licensed re-use rights only CEO inside debt Executive compensation Operating leverage Risk Agency conflicts G32 G34 M12 In this paper, we investigate whether changes to managerial incentives resulting from pension benefits...

... markets M42 M41 G32 G34 G38 A large body of research examines whether the factors enhancing audit quality affect IS. Findings show that enhanced quality of audits is associated with lower discretionary accruals (Chen et al., 2008), lower earnings manipulation (Chi et al...

... 2021 Emerald Publishing Limited Licensed re-use rights only M40 M41 G32 There has been growing awareness of the International Integrated Reporting Framework (IIRF) since its release in December 2013 (de Villiers et al., 2020 ; IIRC, 2018 ; Rinaldi et al., 2018...

... agency theory to financial statement comparability through an analysis of moral hazard and adverse selection tenets, and how it leads to reduced levels of investment inefficiency in a firm. Financial statement comparability Investment efficiency Product market competition G01 G32 H26...