This study investigates whether language difference affects the readability scores of accounting narratives derived from earnings management practices in 226 companies in the UK, Spain, and Jordan from 2017 to 2021.Our analytical method applies three of the most significant readability measures...

An expert evaluated nomination process for the board of directors in South Africa’s state-owned companies -- Comparative analysis of the proposed South African solar tax incentives with the solar tax incentives in the United States of America and India -- Critical thinking skills in...

We examine the effect of governance on analysts' earnings forecasts. We contribute in the literature by opting for indicators of country governability, such as the quality of government regulations, rule of law and government effectiveness. By employing a comprehensive data set for over 912 US...