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Keywords: G3
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Journal Articles
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
Journal:
Pacific Accounting Review
Pacific Accounting Review (2025) 37 (3): 420–454.
Published: 01 May 2025
...-use rights only Board 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...
Journal Articles
Journal:
Pacific Accounting Review
Pacific Accounting Review (2017) 29 (3): 397–422.
Published: 07 August 2017
... Earnings quality Corporate performance G3 G39 M40 M41 Regardless of the various definitions of earnings quality, several measures have been popularly employed in examining it: accruals quality, earnings persistence, earnings predictability, earnings smoothness, value relevance, timeliness...
