International Journal of Accounting & Information Management: Volume 32 Issue 1

The impact of corporate culture on stock price crash risk: a firm-level analysis

Mengjiao Chen, Jinjuan Ren, Jingying Zhao

This paper aims to investigate the impact of corporate culture on stock price crash risk and explore the underlying mechanisms.

A design for tokenization in governmental investment

Romildo Silva, Rui Pedro Marques, Helena Inácio

The purpose of this study is to identify the possible efficiency gains in using tokenization for the execution of public expenditure on governmental investments.

The impact of internal governance mechanisms on environmental performance of Saudi firms

Neef Alwadani, Habiba Al-Shaer, Khaldoon Albitar

This study aims to explore whether firms that have a sustainability committee operating on the board, publish separate sustainability reports that are externally assured by an…

Fundamental performance and earnings quality in private firms

Charlotte Haugland Sundkvist, Tonny Stenheim

The purpose of this paper is to examine the effect on earnings quality in private firms caused by a negative shock to fundamental performance, while simultaneously addressing…

Corporate culture and takeover vulnerability: evidence from machine learning and earnings conference calls

Pattanaporn Chatjuthamard, Pandej Chintrakarn, Suwongrat Papangkorn, Pornsit Jiraporn

Exploiting an innovative measure of corporate culture based on machine learning and earnings conference calls, this study aims to investigate how corporate culture is influenced…

Asset redeployability, sustainability, and managerial prudence: evidence from economic policy uncertainty

Pattanaporn Chatjuthamard, Suwongrat Papangkorn, Pornsit Jiraporn, Piyachart Phiromswad

The purpose of this study is to shed light on the impact of economic policy uncertainty (EPU) on asset redeployability. Capitalizing on a novel measure of asset redeployability…

The moderating effect of financial constraints on the relationship between stock price crash risk and managerial ability

Ragia Shelih, Li Wang

This study aims to empirically explore the influence of managerial ability on crash risk and the moderating effect of financial constraints on this interrelationship.

Reinventing the wheel? Factors influencing relationship: links between sustainability and financial performance. European evidence

ABM Fazle Rahi, Jeaneth Johansson, Catherine Lions

This study aims to examine the factors that influence the relationship between sustainability and financial performance (FP) of the European listed companies.