... Corporate governance G30 G34 M4 M42 After removing observations with missing values for our control variables, our final sample comprises 7,319 firm-year observations for 1,080 firms for the period 2004–2018. Finally, we mitigate the influence of outliers by winsorizing all continuous...

... Tournament incentives Financial statement readability Corporate governance G14 G34 M40 Corresponding author Ammad Ahmed ammad.ahmed@sharjah.ac.ae Form 10-Ks, which include both standardized accounting and management’s narrative disclosures, allow for managerial discretion...

... 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...

... 11 2021 © Emerald Publishing Limited 2021 Emerald Publishing Limited Licensed re-use rights only Firm performance Women on boards Board gender diversity UK private firms Women director attributes Women directors G30 G34 L25 M14 The rationale for using a UK sample...

...Daniel Tidbury; Steven F. Cahan; Li Chen D70 G34 M41 Increasing diversity on corporate boards continues to be an objective of policymakers and regulators. For example, in the USA, since 2010 the SEC has required that each company disclose whether, and if so how, its nominating...

... market Cross border acquisition M41 G34 Cross-border acquisition (CBA) refers to the acquisition of a business or enterprise by foreign companies to expand their geographical area, obtain strategic assets or acquire a better technology or better workforce to provide a competitive...