.... © 2026 Emerald Publishing Limited 2026 Emerald Publishing Limited Licensed re-use rights only Related party sales (RPT) Contracting hypothesis Share pledging Information quality Consolidated financial statements Parent company–only financial statements G3 M41 M48...

... and authors. The full terms of this licence may be seen at Link to the terms of the CC BY 4.0 licence Emotion profiles Conference calls Investors response Stock returns G11 G41 M41 Humans are not only rational beings but also possess a profound capacity for emotion. Emotions...

... the results, offers robustness tests and provide discussions. Finally, Section 5 provides a conclusion. 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...

...-use rights only Board gender diversity ESG disclosure Accountability Governance G3 G14 M14 M41 In recent years, Environmental, Social and Governance (ESG) disclosure has gained significant attention as investors, regulators and stakeholders increasingly demand greater...

... Source: Authors Economic policy uncertainty Conservatism Information asymmetry Institutional environment M41 M48 We employ three accrual-based models suggested by Ball and Shivakumar (2006) , estimating accounting conservatism using the relation between cash flows from...

... M40 M41 The separation between owners and managers is conducive to the conflict of interest between the two (Holmstrom and Milgrom, 1987). Managers can resort to accounting tricks or calibrate real operating activities and transactions to manipulate earnings to falsely communicate firm...

... 13 07 2023 06 09 2023 07 09 2023 © Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only AASB 136 impairment of assets M41 The objective of this paper is to provide empirical evidence of the relevance of asset impairments when...

... 2023 Emerald Publishing Limited Licensed re-use rights only Earnings management Market liquidity Capital access Seasoned equity offering G14 G32 M41 This study examines earnings management (EM) of seasoned equity offering (SEO) firms considering the effects of market...

... distinction Prenominal titles Political connections Malaysia Firm performance Directors M41 to enhance corporate reputation; to access privileges and resources; and to hide the inefficiencies of the firm. Conventional agency theory suggests that directors depend on CEOs...

... 04 2022 21 04 2022 © Emerald Publishing Limited 2022 Emerald Publishing Limited Licensed re-use rights only Firm performance CSR performance Direct role Moderating role Top executive compensation ESG ratings Accounting returns Market performances M41 M52 M55...

... Earnings targets Earnings management Not-for-profit M41 L31 US firms exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code are commonly called “nonprofits.” However, these organizations are under no statutory requirement to earn or aim to earn zero profits...

... 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...

... 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. Such investors seek to capitalize on their privately-held information there, hence facilitating...

... implications of both share repurchases and global financial crisis on firms’ REM activities. G01 G35 M41 It is well-acknowledged that the managerial propensity to avoid negative earnings surprises by deliberate manipulation has enhanced significantly in the past two decades (Brown, 2001 ; Bartov...

... Unethical behavior Accounting manipulation M41 Around the world accounting standards have developed in two different ways. While there are differences between the US (predominantly rule-based) and the EU (predominantly principle-based) approaches, most countries are working toward universal...

...-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...

... they simply will not misleading taxpayers rather than expanding democracy. 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...

... second hypothesis is as follows: © Emerald Publishing Limited 2018 Emerald Publishing Limited Licensed re-use rights only China Agency problem Controlling shareholder Ownership-control disparity Real activity earnings management State-owned enterprise G31 M41 Previous...

... Earnings quality Corporate performance G3 G39 M40 M41 Regardless of the various definitions of earnings quality, several measures have been popularly employed in examining it: accruals quality, earnings persistence, earnings predictability, earnings smoothness, value relevance, timeliness...

... 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 G21 G11 M41 G01...