...) while concealing some negative information about environmental issues (Gatti et al., 2021). © 2025 Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Greenwashing Mediating effect Stock price crash risk Digital finance G12 G14 G32...

... firms considering the impact of capital access. H1. Market liquidity is negatively associated with earnings management. G14 G32 M41 This study examines earnings management (EM) of seasoned equity offering (SEO) firms considering the effects of market liquidity...

... Parent–subsidiary system G10 G14 G32 Many studies explain the stock price crash risk based on both macroscopic financial market theory (Cao et al., 2002 ; Hong and Stein, 2003) and microscopic corporate finance theory (Bleck and Liu, 2007 ; Hutton et al., 2009 ; Jin...

... Qualitative factors Market leaders Brand image Location advantage Growth and profitability G14 G32 G38 M14 Using a sample of 82 IPOs issued during 2014–2020, we investigate the pattern of reporting qualitative factors reported in the red herring prospectus. We find that the issuing firms...

... demand M42 G32 G34 The sample countries include Argentina, Bolivia, Ecuador, Paraguay, Peru and Uruguay. They are located in the same region and share similarities in terms of their history and economic conditions; however, they differ in the level of development, the composition...

... in emerging markets. Furthermore, besides academics, the results presented in this paper could be useful for market regulators and policymakers in designing future market regulations to efficiently stabilize equity markets. Volatility Institutional investors Information asymmetry G14 G23 G32...

... wealth M14 G32 G34 Importantly, we also find that the effect of earnings management on shareholder value is reduced significantly for firms with more gender diversity on the board. Female directors seem to help shareholders see through earnings management more successfully and attenuate...

... on higher firm performance through reducing cost of debt. Further, this paper addresses the possible issue of endogeneity. Vietnam Cost of debt Firm valuation Government ownership Privatisation G32 Among transition economies, Vietnam and China are countries where the government remains...

... in the manner described by the following stochastic process: Integration duration of post-merger Leverage dynamics of mergers Method of payment G32 G34 Compared with previous studies (Samitas and Kenourgios, 2007 ; Samitas et al., 2008 ; and Huang et al., 2015...

... at: h.abouelsood@foc.cu.edu.eg 02 03 2017 03 11 2017 21 02 2018 23 04 2018 © Emerald Publishing Limited 2018 Emerald Publishing Limited Licensed re-use rights only Emerging markets Islamic banks Corporate governance Gender diversity Risk taking G21 G28 G30 G32...

.... Ding can be contacted at: D.Ding@massey.ac.nz © Emerald Publishing Limited 2018 Emerald Publishing Limited Licensed re-use rights only Corporate governance Corporate social responsibility Corporate financial performance Stakeholder Maori Pasifika G10 G32 CSR has...

... G30 G32 This study investigates whether and how ownership structure (i.e. ownership concentration, managerial ownership and incentive-based compensation) and both internal (i.e. boardroom characteristics) and external governance mechanisms (i.e. institutional investors, auditor reputation...

.... Heba Abou-El-Sood is the corresponding author and can be contacted at: h.abouelsood@foc.cu.edu.eg © Emerald Publishing Limited 2017 Emerald Publishing Limited Licensed re-use rights only Emerging markets Financial crisis Asset-liability management (ALM) Islamic banks (IBs) G32...