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Keywords: G34
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Journal Articles
Journal:
Pacific Accounting Review
Pacific Accounting Review 1–31.
Published: 17 June 2026
... Corporate sustainability performance ESG Sustainability G30 G34 M14 Major Project of the National Social Science Fund of China 21ZDA040 National Natural Science Foundation of China 72003106 This work was funded by the Major Project of the National Social Science Fund of China...
Journal Articles
Journal:
Pacific Accounting Review
Pacific Accounting Review (2021) 33 (4): 435–458.
Published: 05 July 2021
... governance information. M14 M41 G34 Based on the prevalence of corporate scandals, society’s commitment to social and environmental issues has increased considerably, thereby pressuring companies to communicate information related to corporate social responsibility (CSR) (Arvidsson, 2010...
Journal Articles
Journal:
Pacific Accounting Review
Pacific Accounting Review (2021) 33 (3): 301–321.
Published: 19 March 2021
... Publishing Limited Licensed re-use rights only Foreign ownership Latin America Corporate governance Emerging country Audit demand M42 G32 G34 Among funding sources, lenders have played an important role in firm development, especially for firms in an early stage of development...
Journal Articles
Journal:
Pacific Accounting Review
Pacific Accounting Review (2020) 32 (4): 543–562.
Published: 25 November 2020
... Listing rules G34 G38 The company has no diversity policy, it has a meritocracy policy. Chalkie (2012) . In July 2012, the New Zealand (NZ) stock exchange operator (NZX) announced new listing rules relating to the representation of female directors on NZ boards. From 31 December...
Journal Articles
Journal:
Pacific Accounting Review
Pacific Accounting Review (2020) 32 (3): 323–334.
Published: 27 April 2020
... inferences. M14 G32 G34 Gender diversity Earnings management Board of directors Female directors Shareholder wealth © Emerald Publishing Limited 2020 Emerald Publishing Limited Licensed re-use rights only 01 09 2019 12 01 2020 06 03 2020 Pornsit Jiraporn...
Journal Articles
Journal:
Pacific Accounting Review
Pacific Accounting Review (2020) 32 (1): 96–124.
Published: 02 December 2019
...-based compensation Disclosure Proprietary cost J33 M41 M52 G34 Prior studies (Nagar et al., 2003) find that stock-based compensation can reduce agency conflicts between shareholders and managers by improving the information environment of the firm, particularly by way...
Journal Articles
Journal:
Pacific Accounting Review
Pacific Accounting Review (2019) 31 (2): 208–231.
Published: 15 March 2019
... Licensed re-use rights only Integration duration of post-merger Leverage dynamics of mergers Method of payment G32 G34 This paper examines the effects of the post-merger integration duration on acquiring firms’ leverage behavior before and after a merger, using a dynamic model...
Journal Articles
Journal:
Pacific Accounting Review
Pacific Accounting Review (2018) 30 (3): 352–370.
Published: 26 July 2018
...@auckland.ac.nz © Emerald Publishing Limited 2018 Emerald Publishing Limited Licensed re-use rights only Firm performance Corporate governance CEO board membership G34 G38 Prior literature on CEO board participation in the governance of their own companies has been largely focused...
