423 results
Search Results
2. CEO age and corporate financialization: evidence from Malaysia
3. Board gender diversity and voluntary disclosure: moderation of family ownership in India
4. Board gender diversity, audit quality, and the moderating role of political connections: evidence from the Gulf Co-operation Council Countries (GCC)
5. CFO co-option and dividend payments: the moderating role of CFO talent
6. Manager sentiment, policy uncertainty, ESG disclosure and firm performance: a large language model in corporate landscape
7. Clawback enforcement heterogeneity and the horizon of executive pay: empirical evidence
8. Corporate ethical values disclosure: evidence from Malaysian and Indonesian top companies
9. Carbon emissions, female CEOs and earnings management
10. Modelling the impact of turbulent economic conditions on non-audit services provision and audit quality during the global financial crisis
11. Analysts’ cash flow forecasts and firms’ information environment: evidence from bid-ask spread
12. The role of firm complexity in the relationship between integrated reporting and earnings management
13. Board gender diversity and corporate cash holdings: evidence from Australia
14. Breaking barriers: CEOs STEM educational background and corporate climate change disclosure
15. The impact and adoption of emerging technologies on accounting: perceptions of Canadian companies
16. Reporting lag in the GCC region: exploring the nexus of earnings management and IFRS transition
17. Does board’s green theme training promote green innovation? A view from resource dependence perspective: Indonesian evidence
18. Does expanded disclosure in the audit report involve unintended consequences? Evidence from tax avoidance
19. Social reputation, loan contracting and governance mechanisms
20. Climate change exposure and dividend policy: evidence from textual analysis
21. Are firms more concerned about analysts’ earnings forecasts after the split-share structure reform? Evidence from China
22. The economic-based earnings persistence of earnings momentum and its market implications
23. Does negativity matter under the principle-based approach? Evidence from narrative reporting in the UK
24. Assessing the countries’ convergence to IPSAS from a cultural perspective
25. Principles based accounting standards, audit fees and going concern: evidence using advanced machine learning
26. The impact of corporate culture on stock price crash risk: a firm-level analysis
27. Anti-corruption disclosure and corporate governance mechanisms: insights from FTSE 100
28. Do emissions reduction initiatives improve financial performance? Empirical analysis of moderating factors
29. Do advisory directors increase discretionary accruals?
30. The information content of half-yearly goodwill impairment losses: analysis of the European context
31. Fundamental performance and earnings quality in private firms
32. Forward-looking disclosure tone in the chairman’s statement: obfuscation or truthful explanations
33. Asset redeployability, sustainability, and managerial prudence: evidence from economic policy uncertainty
34. The impact of internal governance mechanisms on environmental performance of Saudi firms
35. Reinventing the wheel? Factors influencing relationship: links between sustainability and financial performance. European evidence
36. A design for tokenization in governmental investment
37. The moderating effect of financial constraints on the relationship between stock price crash risk and managerial ability
38. Corporate culture and takeover vulnerability: evidence from machine learning and earnings conference calls
39. Related party transactions and earnings quality: the moderating role of female directors
40. Do shareholders appreciate the audit committee and auditor moderation? Evidence from sustainability reporting
41. The effect of IFRS convergence on risk disclosure: an investigation into the Indian accounting system
42. The effect of corporate governance, corporate social responsibility and information asymmetry on the value of Indonesian-listed firms
43. Does CSR reduce financial distress? Moderating effect of firm characteristics, auditor characteristics, and covid-19
44. Foreign institutional investors and the value of excess cash holdings: international evidence
45. IFRS 9 and earnings management: the case of European commercial banks
46. Powering profits: how renewable energy boosts financial performance in European non-financial companies
47. Do professional shareholders matter for corporate compliance with IFRS reporting requirements: the moderating effect of board independence
48. Roles of board of directors and earnings management across SMEs life cycle: evidence from the UK
49. Mandatory auditor rotation and audit quality
50. Breaking the glass ceiling for a sustainable future: the power of women on corporate boards in reducing ESG controversies
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