... M41 Financial leverage Board gender diversity ASU 2016–02 Operating leases Debt financing We also contribute to capital structure research by demonstrating the importance of incorporating lease financing, which is an important but often overlooked source of external financing...

... 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 et al. (2016) state that loan loss provisions decrease in competitive...

...@brooklyn.cuny.edu 18 07 2024 02 12 2024 07 03 2025 14 04 2025 © 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...

... accruals Modified Jones model SDGs M21 M41 The discourse of development has given utmost priority to corporates that are believed to be the primary drivers of the economic engine. It was justified that resource exploitation by corporations is inevitable in maximising a nation’s wealth (Ali...

... decisions that primarily benefit managers to please senior executives. Therefore, professional directors are less dedicated to monitoring managers’ decisions and providing specialized advice. G34 M41 Bernile et al. (2018) find that the diversity of a company’s board influences its...

... 30 06 2024 02 08 2024 07 08 2024 © Emerald Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only Contingencies Litigation Securities class actions Corporate disclosure M41 K22 G14 In this study we investigate the information...

... drawback of the previous research in this area is that it has focused solely on single or chosen anti-takeover legislations (Cain et al., 2017). External auditors Big N auditors Big four Hostile takeovers The market for corporate control Corporate governance G34 G38 M41 M42...

... inclusion of ESG targets in compensation design. © Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only ESG Executive compensation CEO power Financial services industry Sustainability Interaction effect M41 M52 M55 Given the recent surge...

... Limited 2023 Emerald Publishing Limited Licensed re-use rights only Bank competition Regulatory capital adequacy Risk taking Default Financial stability Africa G01 G21 G32 M41 Financial institutions are crucial in controlling the monetary transactions through the efficient...

... firms Small firms Accounting conservatism G12 M41 We document two major findings in this study. First, market values of Silicon Valley firms with accounting losses are affected less by negative earnings than other firms with accounting losses in the United States outside of Silicon...

... 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 by mainstream finance and accounting research, largely ignores the impact of idiosyncratic...

... 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...

... Corporate diversification E44 G31 M41 In the context of investing, “bellwether” refers to stocks that can serve as leading indicators about the direction of overall economy. Securities issued by bellwether firms signal future market directions because performance of these firms is well...

... 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...

... 31 05 2021 © Emerald Publishing Limited 2021 Emerald Publishing Limited Licensed re-use rights only CEO power Earnings quality Discretionary accruals Earnings response coefficient Idiosyncratic risk G34 M41 I follow Dechow et al. (2010) to address two...

... policy Managerial traits Performance Age C25 G30 M41 M51 Several studies relate CEO education to other metrics. Barker and Mueller (2002) find that the amount of a CEO's formal education has no significant association with R&D spending once a CEO has attained a college degree...

... 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 communication channel for companies (Kaplan and Haenlein, 2010). Unlike traditional media...

... 02 04 2019 27 04 2019 © Emerald Publishing Limited 2019 Emerald Publishing Limited Licensed re-use rights only Interactive Exchange rates Financial hedging FX exposure Multivariate regression M41 M44 F2 G15 Maloney (1990) describes the foreign exchange (FX...

... Licensed re-use rights only Auditor reputation Earnings persistence 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 proponents everywhere. It’s so important...

... Emerald Publishing Limited Licensed re-use rights only 17 02 2018 22 08 2018 02 11 2018 06 11 2018 Ijaz Ur Rehman can be contacted at: ejaaz.1983@gmail.com G3 G31 M41 Financial reporting quality Family ownership Investment efficiency Efficient...