... Emerald Publishing Limited Licensed re-use rights only Corporate Governance Financial crisis Accounting Education Soft skills COVID-19 pandemic ESG Role of accountants Rifkin (1995 , p. 3) identified the three “drivers” responsible for rapid change in the business environment...

... of Chinese companies. The sample was subsequently divided into those of state-owned enterprises, before and after financial crisis. Findings The overall results indicate that analyst coverage effectively deters the occurrence of fraud. The sub-sample results suggest that the impact of analysts...

...Zhigang Li; Yuan-Teng Hsu; Xiang Gao Purpose This paper aims to investigate the dynamics of repurchase-based earnings management vis-à-vis other real activities manipulations during the 2007–2008 financial crisis. Design/methodology/approach This paper adopts a Probit model to regress...

...Heba Abou-El-Sood; Osama El-Ansary Purpose Motivated by massive bank failures during the financial crisis and the remarkable resilience of Islamic banks (IBs), this paper aims to analyze the interdependencies between asset/liability portfolio choices of IBs in emerging markets. Design...

...Russell Poskitt Purpose – This paper aims to examine how issue spreads are determined in the New Zealand commercial paper market both before and after the onset of the global financial crisis. Design/methodology/approach – This paper uses regression analysis on data from 1,340 commercial...