...Habiba Ladhari; Faten Lakhal; Mhamed Ben Slimane Purpose The purpose of this paper is to investigate the relationship between tax avoidance and the cost of debt and the moderating roles of financial constraints and information asymmetry. It also examines a potential nonlinear effect of tax...

... Licensed re-use rights only Artificial intelligence Bias auditing AI bias mitigation Legal compliance audits EU AI act Conformity assessments Trustworthy AI IFRS Internal audit Information asymmetry We are witnessing rapid progress in artificial intelligence (AI) technology, which...

... conditioning on the degree of information asymmetry and the strength of internal corporate governance. Design/methodology/approach In this study, the authors use the 1999 Ninth Circuit Court ruling as a quasi-experiment that reduces shareholder litigation risk to address endogeneity and establish a causal...

... © Emerald Publishing Limited 2019 Emerald Publishing Limited Licensed re-use rights only Earnings quality Information asymmetry Discretionary accruals Information environment Earnings informativeness Dual-class share structure Recent years have witnessed an increase...

...Guy Dinesh Fernando; Justin Giboney; Richard A. Schneible Purpose The aim of this paper is to investigate the impact of voluntary disclosure on information asymmetry between investors and the average information content of subsequent the earnings announcement. Design/methodology/approach...

.... Design/methodology/approach The four components of the CMLOF are institutional distance (civil versus common law system and enforcement), information asymmetry (disclosures and mandatory IFRS adoption), unfamiliarity (exports, English language and geographical distance) and cultural difference [Hofstede...

...Horn-chern Lin; Tao Zeng Purpose This paper aims to examine the design of optimal incentives for a firm’s tax department in the presence of information asymmetry. Design/methodology/approach This paper provides a theoretical model to examine the design of optimal incentives. The focus...

...Rahul Ravi; Youna Hong Purpose – This study aims to explore information asymmetry (IA) (as measured by the adverse selection component of the bid-ask spread) around S&P 500 revisions. Design/methodology/approach – The authors use adverse selection cost of trading measures to examine...