Purpose: The purpose of this paper is to investigate whether financial analyst coverage affects the dissemination of disclosed operating lease information into cash flow predictions and stock prices. Design/methodology/approach: The difference in lease expense between capital/finance lease and...

Purpose: The study explores the relationship between information overloading and the complexity of reporting. In particular, it investigates whether voluntary information in a firm annual report is associated with its readability. Likewise, it examines how a firm's profitability and earnings...

Purpose: The purpose of this paper is to enlarge the exposure of the Theil–Sen (TS) methodology to the academic, analyst and practitioner communities using an earnings forecast setting. The study includes an appendix that describes the TS model in very basic terms and SAS code to assist...

Purpose: The study aims to examine the relationship between key audit matters (KAMs) reporting and audit quality of companies listed on the Stock Exchange of Thailand (SET). Design/methodology/approach: Corporate annual reports from 2016 to 2019 were used as samples, with 100 companies and...

Purpose: Given the significant role of both integrated reporting and cost of capital in the survival and prosperity of a firm, it is essential to understand their relationship by investigating whether integrated reporting influences the cost of capital of a firm. This research paper aims to...

Purpose: This study seeks to identify the role that peer team members' behaviors and superiors' preferences play in influencing the likelihood that staff auditors engage in dysfunctional audit behavior (DAB). Design/methodology/approach: This study uses an experiment that manipulates peer team...

Purpose: This paper examines the effect of audit committee (AC) reporting, measured by the tone of audit committee disclosures, in improving financial reporting quality as proxied by earnings management. Design/methodology/approach: The authors focus on the textual properties of AC reports,...

Purpose: This study examines the effect of non-financial variables related to governance on the accuracy of financial distress prediction among Egyptian listed small and medium-sized enterprises (SMEs), by using the logistic regression technique. Design/methodology/approach: This study used a...

Purpose: The aim of this paper is to examine the impact of directors' home regions on corporate social responsibility (CSR) disclosure. Specifically, the authors aim to determine whether Anglo-American, European, French, other European and other regional directors' presence affects CSR...

Purpose: The current study aims to investigate the relation between corporate social responsibility (CSR) and information asymmetry, as well as the moderating effect of board characteristics (gender diversity, size and independence) on this relationship. Design/methodology/approach: This paper...