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Keywords: G3
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Journal Articles
The role of eliminated related party sales on earnings information quality – the moderating effect of insider share pledging
Available to Purchase
Journal:
Pacific Accounting Review
Pacific Accounting Review 1–28.
Published: 16 April 2026
... © 2026 Emerald Publishing Limited 2026 Emerald Publishing Limited Licensed re-use rights only Related party sales (RPT) Contracting hypothesis Share pledging Information quality Consolidated financial statements Parent company–only financial statements G3 M41 M48...
Journal Articles
Board gender diversity and environmental, social and governance (ESG) disclosure: assessing the moderating role of country-level accountability and governance
Available to Purchase
Journal:
Pacific Accounting Review
Pacific Accounting Review (2025) 37 (3): 420–454.
Published: 01 May 2025
... gender diversity ESG disclosure Accountability Governance G3 G14 M14 M41 In recent years, Environmental, Social and Governance (ESG) disclosure has gained significant attention as investors, regulators and stakeholders increasingly demand greater transparency and accountability from...
Journal Articles
The association of earnings quality with corporate performance: Evidence from the emerging market of China
Available to Purchase
Journal:
Pacific Accounting Review
Pacific Accounting Review (2017) 29 (3): 397–422.
Published: 07 August 2017
...: Shiguang Ma can be contacted at: shiguang@uow.edu.au © Emerald Publishing Limited 2017 Emerald Publishing Limited Licensed re-use rights only China Earnings management Emerging market Earnings quality Corporate performance G3 G39 M40 M41 Earnings quality has drawn...
