Search Results - subject:"accounting information quality"

Principle-based standards and analyst forecasts : evidence from China

Wang, Ruzhou; Ma, Chensong; Wang, Xuanli - In: The international journal of accounting 60 (2025) 1, pp. 1-48

Persistent link: https://www.econbiz.de/10015399660

Monetary policy uncertainty and corporate credit financing in China : the role of accounting information quality

Li, Xiao-Lin; Yang, Miao; Ge, Xinyu; Zhao, Chen - In: Economic modelling 144 (2025), pp. 1-9

Persistent link: https://www.econbiz.de/10015193800

Artificial intelligence applications and audit fees : an empirical study

Lai, Jing - In: International review of economics & finance : IREF 103 (2025), pp. 1-14

Persistent link: https://www.econbiz.de/10015470792

Digital transformation and accounting information quality : the role of environmental uncertainty in the era of digital

Li, Zhenjie; Han, Jie; Sun, Xiaoyan; Cheng, Lihan - In: International review of economics & finance : IREF 103 (2025), pp. 1-14

Persistent link: https://www.econbiz.de/10015515566

Leverage manipulation and strategic disclosure : evidence from non-financial information in annual reports based on multimodal machine learning

Tan, Jianhua; Li, Yipu; Gao, Tiancheng; Pan, Jun - In: China journal of accounting studies 12 (2024) 3, pp. 550-590

This study adopts multi-modal machine learning to deeply interpret corporate non-financial information and explore the influence of corporate leverage manipulation on non-financial information disclosure. It is found that enterprises will strategically disclose non-financial information when...

Persistent link: https://www.econbiz.de/10015438131

The spillover effect of tax system improvement : the evidence from accounting information quality

Fang, Junxiong; Chen, Ning; He, Huihua; Fu, Qi - In: China journal of accounting studies 12 (2024) 4, pp. 749-775

system and accounting information quality. Using China's 2014 Tax-paying Credit Rating system, we find that A-rated firms … tax system improvements to accounting information quality, offering empirical support for the Tax-paying Credit Rating …

Persistent link: https://www.econbiz.de/10015438369

The impact of digital transformation towards blockchain technology application in banks to improve accounting information quality and corporate governance effectiveness

Al Shanti, Ayman Mohammad; Elessa, Mohammad Salim - In: Cogent Economics & Finance 11 (2023) 1, pp. 1-20

By combining two types of studies: theoretical and field, the study aims to explore the impact of digital transformation on the quality of accounting information and the efficacy of corporate governance through the deployment of blockchain technology in banks. The study's dimensions and...

Persistent link: https://www.econbiz.de/10015074883