... 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...

... value. Originality/value This study provides new evidence on the impact of emotion profiles on investor behavior. Emotion profiles may reveal new insights about managerial confidence or uncertainties that are not immediately apparent in the content of the disclosure. G11 G41 M41 Our...

... disclosure M14 M41 M48 Q01 Q56 Beijing Municipal Social Science Foundation 23JJC035 Yanqi Sun acknowledges the financial support from the Beijing Municipal Social Science Foundation (23JJC035). Chinese listed companies are mandated to engage in Chinese Communist Party (CCP...

... 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...

... literature on the effects of EPU on managers’ choice of accounting policies and demonstrates that managers in emerging markets may have different incentives to cope with country-specific EPU fluctuations. M41 M48 This study investigates the effects of Economic Policy Uncertainty (hereinafter...

... 2023 06 09 2023 21 09 2023 13 10 2023 © Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only Related party transactions Accruals earning management Real earnings management M40 M41 Earnings manipulation aims to cloud true...

... is that it validates earnings as a measure of firm performance. AASB 136 impairment of assets M41 The objective of this paper is to provide empirical evidence of the relevance of asset impairments when evaluating stewardship by management. In doing so consideration is given to the relevance...

... 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...

... Limited Licensed re-use rights only Social distinction Prenominal titles Political connections Malaysia Firm performance Directors M41 Many countries have traditions of recognising individuals’ achievements, services and loyalty by bestowing social distinctions on them. A common...

... ratings Accounting returns Market performances M41 M52 M55 Two academic theories attempt to explain the impact of CSR on CEO compensation: a positive association (CSR as an agency problem and over-investment theory) and a negative association (CSR as a means of resolving conflicts among...

... 2021 © Emerald Publishing Limited 2021 Emerald Publishing Limited Licensed re-use rights only Nonprofits Expense management Earnings targets Earnings management Not-for-profit M41 L31 US firms exempt from income taxes under Section 501(c)(3) of the Internal Revenue...

... disclosures of CSR-related 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...

... earnings management Earning announcement Near-term return predictability Option trading volume G12 G13 G14 M41 There is a consensus in the literature that, in the presence of information frictions, the options market serves as a crucial venue to accommodate informed investors...

... manipulation traces. G01 G35 M41 Thus, we conjecture in the first step that firms are unwilling to give up earnings manipulation even in crisis. Managers consider the trade-off between the costs and benefits of alternate REM methods. As repurchases have a real cash flow effect and the associated...

... Publishing Limited 2020 Emerald Publishing Limited Licensed re-use rights only RQ2. To what extent do Vietnamese accountants and regulators understand the potential opportunities for unethical behavior? Vietnam Emerging economy Unethical behavior Accounting manipulation M41...

.... 18 10 2018 09 04 2019 26 04 2019 01 05 2019 © Emerald Publishing Limited 2019 Emerald Publishing Limited Licensed re-use rights only Voluntary disclosure Executive compensation Biotech industry Stock-based compensation Disclosure Proprietary cost J33 M41...

... Emerald Publishing Limited Licensed re-use rights only Tax policy Tax revenues Resource revenues Tax reform MENA region M41 M49 H2 H71 Examinations of tax policy in the Middle East and North Africa (MENA) countries often center on revenues from natural resources and the need...

... G31 M41 Previous studies provided evidence that ownership is highly concentrated with the controlling shareholders in East Asian countries such as China, Taiwan and Korea (La porta et al., 1999 ; Claessens et al., 2000 ; Claessens et al., 2002 ; Joh, 2003...

...: 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...

... G21 G11 M41 G01 With the turmoil of the 2007 financial crisis and the advent of Basel III, the ability of Islamic banks (IBs) to implement robust risk management and maintain stability and resilience is considered one of the most important current issues. The growth of the Islamic banking...