This study examines how oil price uncertainty, measured by implied volatility, affects audit
fees. Using samples from the energy industry, we find that oil price uncertainty increases …

This study investigates financial technology's (FinTech) power in sha** financial market
informativeness regarding corporate financial reporting quality. Since FinTech development …

This paper explores whether and how ESG can constrain firms' earnings management
behavior in China. We find that firms with higher ESG performance are less likely to engage …

State-owned enterprises (SOEs) play critical roles in China's economy. This paper employs
difference-in-differences method to explore the corporate governance effect of state asset …

This study investigates the relationship between the tone of financial disclosures and
managers' earnings management behavior using Form 20-F filings of Chinese firms listed in …

We investigate the association between corporate digitalisation and firms' real earnings
management (REM). Using an archival data set of 11,806 firm‐year observations from the …

We study whether the substantial rise in passive ownership reshapes activist shareholders'
behavior in sponsoring shareholder proposals, which shareholders use to address issues …

In this paper we investigate the relationship between chief executive officer (CEO) inside
debt holdings (pension benefits and deferred compensation) and long-term credit ratings …

This paper examines the issue of earning management in companies with equity incentives
from two dimensions: management manipulation of the intensity of R&D and accounting …

Increasing attention to activist campaigns raises the question of whether they lead to better
performance. The impact of different motives, demands, and proposals is still unclear and …