... © 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...

...), subject to full attribution to the original publication 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 Earnings conference calls are an important...

... and contribute to a better understanding of corporate governance with Chinese characteristics. Non-financial reporting Emerging market Environmental sensitivity Customer orientation Corporate reporting Corporate governance Chinese communist party building disclosure M14 M41 M48 Q01 Q56...

... 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 transparency and accountability from...

... Institutional environment M41 M48 This study investigates the effects of Economic Policy Uncertainty (hereinafter EPU) on accounting conservatism in Korean firms. In general, uncertainty surrounding economic policies is detrimental to economic players’ activities (International Monetary Fund...

... 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 The separation between owners and managers...

... of this measure is that it is more relevant than earnings for determining firm performance and evaluating stewardship by management. AASB 136 impairment of assets M41 Whether adjustments to earnings when evaluating management performance are appropriate has not been empirically addressed...

... 05 06 2023 27 06 2023 © Emerald Publishing Limited 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...

... as a contextually appropriate measure of exerting political influence. 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...

... executive officer compensation. Firm performance CSR performance Direct role Moderating role Top executive compensation ESG ratings Accounting returns Market performances M41 M52 M55 This study investigates the role of corporate social responsibility (CSR) in executive...

... 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...