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Keywords: G33
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Journal Articles
Journal:
Pacific Accounting Review
Pacific Accounting Review (2025) 37 (5): 762–786.
Published: 23 June 2025
... research showing that companies frequently disclose non-GAAP earnings as part of their opportunistic behavior [ 1 ]. Proximity to broad bond rating change Bond credit rating Plus specification, Minus specification non-GAAP reporting Earnings performance G30 G33 G39 M14 Bond...
Journal Articles
Journal:
Pacific Accounting Review
Pacific Accounting Review (2025) 37 (5): 689–706.
Published: 10 June 2025
... during the pandemic, as reflected in deposit pricing and volume stability. © 2025 Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Market discipline Borrower Bank risk Market concentration ASEAN-5 G21 G28 G33 JEL Code G21 G28 G33...
