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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
... the reliability of the company’s financial reporting. Thus, share pledging conducted by insiders has an unethical impact on the disclosure of information (Liu, 2023) [4] . G3 M41 M48 Recent studies increasingly distinguish between different types of related party transactions, with a common...
Journal Articles
Journal:
Pacific Accounting Review
Pacific Accounting Review (2025) 37 (3): 420–454.
Published: 01 May 2025
... markets (Palacios, 2024). Given these factors, the energy sector offers a critical context for examining the interplay between board gender diversity, institutional factors and ESG disclosure. Board gender diversity ESG disclosure Accountability Governance G3 G14 M14 M41 In recent...
Journal Articles
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...
