... Earnings management Discretionary loan loss provision Institutional quality G21 G28 M41 C21 Several studies suggest that bank competition plays a key role in reducing earnings management. Boyd and De Nicoló (2005) find that competitive markets improve financial report quality. Jiang...

... flexibility and financial hedging based on portfolio interrelationships. © Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Operational hedge Crash risk Operating leverage Earnings management Liquidity D24 G10 G30 M41 Kogan et...

... responsibility performance is not related to earnings management, and the relationship does not clearly support either ethical or opportunistic motives (Liu et al., 2017). Based on the stakeholder and legitimacy theories and literature, the following hypothesis has been formulated: M21 M41...

... at: fnshiah@saturn.yzu.edu.tw 09 02 2024 04 08 2024 11 10 2024 13 11 2024 © Emerald Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only Professional directors Investment efficiency Board diversity G34 M41 Under SOX (Sarbanes...

... is informative and has valuation implications for capital markets. It also highlights the benefits of consistent disclosure, i.e. litigation disclosure aligned with litigation outcomes, as it is viewed positively by investors. Contingencies Litigation Securities class actions Corporate disclosure M41...

... four Hostile takeovers The market for corporate control Corporate governance G34 G38 M41 M42 M48 Following the literature, we capture audit quality using a dichotomous variable indicating whether a firm hires a Big N auditor or not. Big N auditors have been found to be associated...

... M41 M52 M55 Given the recent surge in environmental, social, and corporate governance (ESG) awareness and heightened expectations of corporate ESG practices, researchers across various disciplines have examined corporate ESG activities and their effects on firms and stakeholders. This study...

..., South Africa, Tunisia and Angola faced the greatest challenges, while those in Egypt, Mauritius, Morocco and Kenya were expected to be more resilient [7] . Bank competition Regulatory capital adequacy Risk taking Default Financial stability Africa G01 G21 G32 M41 Financial...

... G12 M41 Where MKTVAL_t is market value of company i at time t [2] . ASSETS_t-1 is the beginning of the year total assets of company i. BOOK EQUITY_i,t is the book value of equity...

... Risk-taking Saudi firms Standard deviation of ROA Leverage Altman Z-score G30 G32 M41 Whether managerial ability is advantageous for firms is a debatable subject and therefore an essential research question that is worth analysing. Neoclassical economic theory, followed...

... earnings management Discretionary accruals Leverage Taxation Fiscal debt Greece C12 G01 G32 M41 The impact of earnings management practices on financial reports is well-established in the economic literature (Kothari et al., 2005 ; RoyChowdhury, 2006 ; Cohen et al...

... © Emerald Publishing Limited 2022 Emerald Publishing Limited Licensed re-use rights only Macroeconomic exposure Investment efficiency Corporate diversification E44 G31 M41 Findings from recent accounting studies shed light on the macroeconomic information content...

... Licensed re-use rights only Bank debt Public debt Institutional investors distraction Corporate governance G21 G23 G30 M41 Institutional investors not only have substantial investments in the firm but have the expertise, thus playing an active role in corporate governance (i.e...

... G34 M41 Early research focuses on understanding the determinants of firms' reporting and disclosure decisions (for surveys, see Fields et al., 2001 ; Healy and Palepu, 2001). These studies analyze the effects of firm characteristics (such as size, market-to-book ratios and leverage...

... at: sjaggia@calpoly.edu 15 12 2020 21 02 2021 11 04 2021 © Emerald Publishing Limited 2021 Emerald Publishing Limited Licensed re-use rights only CEO education Management style Corporate policy Managerial traits Performance Age C25 G30 M41 M51 We first...

... Emerald Publishing Limited Licensed re-use rights only Analyst forecasts Facebook posts Social media information M40 M41 This study focuses on whether and how social media information helps to improve analysts’ forecast accuracy. Social media has gradually becomea popular...

... Financial hedging FX exposure Multivariate regression M41 M44 F2 G15 Maloney (1990) describes the foreign exchange (FX) exposure of Western Mining Company, one of Australia’s largest corporate groups (now integrated into BHP Billiton). Because the US dollar is the international currency...

... to readability have ignored the importance of auditors’ quality with respect to the readability of financial statements. L84 M40 M41 M42 A horse called “Read the Footnotes” ran in the 2004 Kentucky Derby. He finished seventh, but if he had won, it would have been a victory for financial literacy...

... of FO on the association between FRQ and IE. Financial reporting quality Family ownership Investment efficiency G3 G31 M41 Family-controlled business (FC) governs the corporate landscape [1] , discussion on strategic decisions related to corporate finance, and accounting...

... at: hylee@yonsei.ac.kr 22 08 2016 02 01 2017 29 01 2017 © Emerald Publishing Limited 2018 Emerald Publishing Limited Licensed re-use rights only Cost of debt Default risk Audit firm characteristics M41 M42 This study examines the association between...