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The effect of accounting information quality and competition on investment inefficiency : evidence from Korea

Cho, Sang Min; Kang, Sun-A. - In: Asia-Pacific journal of accounting & economics : … 26 (2019) 4, pp. 489-510

Persistent link: https://www.econbiz.de/10012174168

Accounting conservatism and corporate governance : evidence from the Indian banking sector

Vishnani, Sushma; Bhatia, Meena - In: International journal of Indian culture and business … 19 (2019) 3, pp. 303-318

Persistent link: https://www.econbiz.de/10012145960

CFO gender and financial reporting transparency in banks

Janahi, Mohamed; Millo, Yuval; Voulgaris, Georgios - In: The European journal of finance 27 (2021) 3, pp. 199-221

Persistent link: https://www.econbiz.de/10012424940

CEO power dynamics and firms' reported earnings quality in Egypt : moderating role of corporate governance

Hemdan, Dalia Ali Mostafa; Suhaily Hasnan; Ur Rehman, Saif - In: Pakistan journal of commerce and social sciences 15 (2021) 1, pp. 1-30

This study aims to explore the factors that influence the firm’s reported earnings quality (FREQ) for a sample of Egyptian firms from 2008 to 2019 by using panel data. The findings show that CEO power dynamics (CEO duality, CEO ownership, CEO tenure and CEO political connections) as negative...

Persistent link: https://www.econbiz.de/10012507066

Financial reporting quality, corporate governance, and idiosyncratic risk : evidence from a frontier market

Nguyen Linh Thi My; Duyen Le; Trang Tran; Tung Dang - In: Australasian accounting business and finance journal : AABF 15 (2021) 4, pp. 28-46

Persistent link: https://www.econbiz.de/10012664437

Corporate social responsibility, board gender diversity and real earnings management : the case of Jordan

Ghaleb, Belal Ali Abdulraheem; Qaderi, Sumaia Ayesh; … - In: Cogent business & management 8 (2021) 1, pp. 1-19

This study examines the relationship between corporate social responsibility (CSR) reporting, board gender diversity (BGEND) and real earnings management (REM). It also investigates how the relationship between CSR reporting and REM differs between gender-diverse and non-diverse firms. Content...

Persistent link: https://www.econbiz.de/10012665927

The trade-off between accrual-based and real earnings management : evidence from Jordan

Azzam, Mohammad Jamal; AlQudah, Alaa Mohammad; … - In: International journal of accounting, auditing and … 17 (2021) 1/2, pp. 73-92

Persistent link: https://www.econbiz.de/10012668214

Corporate governance mechanisms, whistle-blowing policy and real earnings management

Al Absy, Mujeeb Saif Mohsen; Ku Nor Izah Ku Ismail; … - In: International journal of financial research 10 (2019) 6, pp. 265-282

Persistent link: https://www.econbiz.de/10012308178

Generalist CEOs and conditional accounting conservatism

Hrazdil, Karel; Liang, Yi; Ruan, Lufei; Song, Hakjoon - In: Journal of business finance & accounting : JBFA 51 (2024) 7/8, pp. 1693-1723

Persistent link: https://www.econbiz.de/10015127338

The voice of retail investors and corporate earnings quality

Cai, Guilong; Lin, Bingxuan; Lu, Rui; Zhang, Yanan - In: Journal of business finance & accounting : JBFA 52 (2025) 1, pp. 374-402

Persistent link: https://www.econbiz.de/10015395022