This study examines whether the COVID-19 pandemic affected accounting information in the US. We compare discretionary accruals and the explanatory power of earnings between 2019 and 2020. We document a significant increase in discretionary accruals from 2019 to 2020, suggesting that firms...

Purpose Robotic arms’ interactions with the external environment are growing more intricate, demanding higher control precision. This study aims to enhance control precision by establishing a dynamic model through the identification of the dynamic parameters of a self-designed robotic arm....

We examine how interactions with foreign capital, product, and labor markets affect the disclosure practices of non-U.S. multinational firms. Drawing on literature related to multinationals, country-level legal institutions, and accounting disclosures, we expect that the relation between...

Purpose – The purpose of this paper is to investigate the economic determinants of compensation committee quality. Design/methodology/approach – Sample firms were selected from the IRRC Directors' database. Compensation committee quality is measured as the factor score from a principal...

Purpose -The purpose of this paper is to investigate the impact of Sarbanes-Oxley Act (SOX) on high growth firms’ corporate governance. Specially, the study examines whether there is a negative impact of SOX on the interactive effect of board independence and investment opportunity set on firm...

This paper examines whether the relationship between future firm performance and chief executive officer (CEO) stock option grants is affected by the quality of the compensation committee. Compensation committee quality is measured using six committee characteristics - the proportion of...