Financial reporting fraud and other forms of misconduct: a multidisciplinary review of the literature
Financial reporting fraud and other forms of financial reporting misconduct are a significant
threat to the existence and efficiency of capital markets. This study reviews the literature on …
threat to the existence and efficiency of capital markets. This study reviews the literature on …
Financial accounting in the banking industry: A review of the empirical literature
We survey research on banks׳ financial accounting. After providing a brief background of the
theoretical models and accounting and regulatory institutions underlying the bank …
theoretical models and accounting and regulatory institutions underlying the bank …
Research methods in accounting
M Smith - 2022 - torrossa.com
The data explosion of the last few years from social media and 'big'data, along with the
impact of disruptive technologies, like blockchain and machine learning, have changed the …
impact of disruptive technologies, like blockchain and machine learning, have changed the …
Corporate ESG performance and manager misconduct: Evidence from China
F He, H Du, B Yu - International Review of Financial Analysis, 2022 - Elsevier
Exploring the motivation of corporate ESG (Environment, Social Responsibility, and
Corporate Governance) engagement is vital for shareholders protection and corporate …
Corporate Governance) engagement is vital for shareholders protection and corporate …
Who is financing corporate green innovation?
X **ang, C Liu, M Yang - International Review of Economics & Finance, 2022 - Elsevier
Green innovation is a major engine of economic growth in the new era. However, due to its
high risk, long cycle and double externalities, green innovation often requires long-lasting …
high risk, long cycle and double externalities, green innovation often requires long-lasting …
Geographic proximity and corporate investment efficiency: evidence from high-speed rail construction in China
Applying the difference-in-differences method, we show that high-speed rail (HSR)
construction improves investment efficiency in China. The effect is more pronounced for …
construction improves investment efficiency in China. The effect is more pronounced for …
ESG rating and stock price crash risk: Evidence from China
J Feng, JW Goodell, D Shen - Finance Research Letters, 2022 - Elsevier
While several studies evidence that firm social responsibility lowers stock crash risk, few
investigate this for China. Further, few studies investigate the aggregate role of …
investigate this for China. Further, few studies investigate the aggregate role of …
The effect of good corporate governance mechanism and corporate social responsibility on financial performance with earnings management as mediating variable
M Mahrani, N Soewarno - Asian Journal of Accounting Research, 2018 - emerald.com
Purpose The purpose of this paper is to determine the direct influence of the mechanism of
good corporate governance (GCG) and corporate social responsibility (CSR) on financial …
good corporate governance (GCG) and corporate social responsibility (CSR) on financial …
Impact of COVID-19 pandemic on earnings management: An evidence from financial reporting in European firms
N Lassoued, I Khanchel - Global Business Review, 2021 - journals.sagepub.com
The aim of this study is to determine the impact of COVID-19 pandemic on earnings
management practices. Focusing on a sample of 2,031 firms listed in 15 European …
management practices. Focusing on a sample of 2,031 firms listed in 15 European …
The relationship between cash flow uncertainty and extreme risk: International evidence
This study investigates the relationship between cash flow uncertainty and stock price crash
risk. Using a large sample of firms from 22 countries, we find that a higher cash flow …
risk. Using a large sample of firms from 22 countries, we find that a higher cash flow …