Table of contents
Board independence and information asymmetry: family firms vs non-family firms
Kean Wu, Susan Sorensen, Li SunThe purpose of this paper is to investigate the effect of independent directors in reducing firms’ information asymmetry. Moreover, the authors enrich this investigation by…
Stock pledging and earnings management: an empirical analysis
Sandhya Bhatia, Sangita Choudhary, Amish Dugar, Smita MazumdarThe purpose of this paper is to investigate the impact of agency risk implied in case of personal debt obtained by promoters through pledging of their stock on accrual and real…
The role of audit quality on market consequences of voluntary disclosure: Evidence from East Asia
Ratna WardhaniThe purpose of this paper is to investigate the role of the auditor in enhancing the market consequences of voluntary disclosure in East Asian countries that have different…
Country-level governance, accounting standards, and tax avoidance: a cross-country study
Tao ZengThe purpose of this paper is to examine the impact of country-level governance and accounting standards on corporate tax avoidance.
Is integrated reporting associated with corporate financing decisions? Some empirical evidence
Tesfaye T. Lemma, Arifur Khan, Mohammad Badrul Muttakin, Dessalegn Getie MihretThe emerging practice of integrated reporting (IR) has raised curiosity regarding how it impacts on firms and their stakeholders. The purpose of this paper is to examine whether a…
Accruals intensity and auditor choice
Wael Aguir, Linxiao Liu, Emeka NwaezeThe purpose of this paper is to examine the relationship between the intensity of accruals and auditor industry specialization. It investigates whether a client firm’s accruals…
Busy boards and earnings management – an Australian perspective
Yeut Hong Tham, Nigar Sultana, Harjinder Singh, Ross TaplinThe purpose of this paper is to assess whether multiple directorships have an influence on earnings management for Australian publicly listed firms. This paper attempts to…
ISSN:
1321-7348e-ISSN:
1758-8863ISSN-L:
1321-7348Online date, start – end:
1992Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Prof. Haiyan Zhou