1,044 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. Corporate ethical values disclosure: evidence from Malaysian and Indonesian top companies
5. Board gender diversity, audit quality, and the moderating role of political connections: evidence from the Gulf Co-operation Council Countries (GCC)
6. CFO co-option and dividend payments: the moderating role of CFO talent
7. Manager sentiment, policy uncertainty, ESG disclosure and firm performance: a large language model in corporate landscape
8. Clawback enforcement heterogeneity and the horizon of executive pay: empirical evidence
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. Does negativity matter under the principle-based approach? Evidence from narrative reporting in the UK
13. Assessing the countries’ convergence to IPSAS from a cultural perspective
14. The role of firm complexity in the relationship between integrated reporting and earnings management
15. Board gender diversity and corporate cash holdings: evidence from Australia
16. Breaking barriers: CEOs STEM educational background and corporate climate change disclosure
17. The impact and adoption of emerging technologies on accounting: perceptions of Canadian companies
18. Reporting lag in the GCC region: exploring the nexus of earnings management and IFRS transition
19. Does board’s green theme training promote green innovation? A view from resource dependence perspective: Indonesian evidence
20. Does expanded disclosure in the audit report involve unintended consequences? Evidence from tax avoidance
21. Social reputation, loan contracting and governance mechanisms
22. Climate change exposure and dividend policy: evidence from textual analysis
23. Are firms more concerned about analysts’ earnings forecasts after the split-share structure reform? Evidence from China
24. The economic-based earnings persistence of earnings momentum and its market implications
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. Fundamental performance and earnings quality in private firms
28. Anti-corruption disclosure and corporate governance mechanisms: insights from FTSE 100
29. Do emissions reduction initiatives improve financial performance? Empirical analysis of moderating factors
30. Do advisory directors increase discretionary accruals?
31. The information content of half-yearly goodwill impairment losses: analysis of the European context
32. Forward-looking disclosure tone in the chairman’s statement: obfuscation or truthful explanations
33. IFRS 9 and earnings management: the case of European commercial banks
34. Asset redeployability, sustainability, and managerial prudence: evidence from economic policy uncertainty
35. The impact of internal governance mechanisms on environmental performance of Saudi firms
36. Reinventing the wheel? Factors influencing relationship: links between sustainability and financial performance. European evidence
37. A design for tokenization in governmental investment
38. The moderating effect of financial constraints on the relationship between stock price crash risk and managerial ability
39. Corporate culture and takeover vulnerability: evidence from machine learning and earnings conference calls
40. Related party transactions and earnings quality: the moderating role of female directors
41. Do shareholders appreciate the audit committee and auditor moderation? Evidence from sustainability reporting
42. The effect of IFRS convergence on risk disclosure: an investigation into the Indian accounting system
43. The effect of corporate governance, corporate social responsibility and information asymmetry on the value of Indonesian-listed firms
44. Does CSR reduce financial distress? Moderating effect of firm characteristics, auditor characteristics, and covid-19
45. Foreign institutional investors and the value of excess cash holdings: international evidence
46. Share pledging and earnings informativeness
47. Determining audit fees: evidence from the Egyptian stock market
48. What does corporate sustainability reporting imply to auditors? Evidence from going-concern opinions and discretionary accruals
49. Does family ownership matter? Evidence of the payment method and market reaction to M&A deals in Taiwan
50. The relationship between income smoothing and the cost of debt: evidence from the United Kingdom and Nigeria
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