Internal control in accounting research: A review

K Chalmers, D Hay, H Khlif - Journal of Accounting Literature, 2019‏ - emerald.com
In 2001, the US moved to regulate internal control reporting by management and auditors.
While some jurisdictions have followed the lead of the US, many others have not. An …

Stock price crash risk: review of the empirical literature

A Habib, MM Hasan, H Jiang - Accounting & Finance, 2018‏ - Wiley Online Library
We survey the burgeoning literature on the determinants and consequences of firm‐specific
future stock price crash risk. We synthesise a vast body of literature on the determinants of …

Does the digital transformation of enterprises affect stock price crash risk?

K Wu, Y Fu, D Kong - Finance Research Letters, 2022‏ - Elsevier
This study investigates the effect of enterprise digital transformation on stock price crash risk
using a sample of Chinese listed companies during the period 2007–2020. We find that the …

Firms' digitalization and stock price crash risk

K Jiang, X Du, Z Chen - International review of financial analysis, 2022‏ - Elsevier
Abstract Effects of digital transformation on value creation, productivity, and innovation have
been previously examined. However, only a few studies have explored how the capital …

Financial distress, internal control, and earnings management: Evidence from China

Y Li, X Li, E **ang, HG Djajadikerta - Journal of Contemporary Accounting & …, 2020‏ - Elsevier
Using a sample of listed firms in China during the period of 2007–2015, this paper
investigates how financial distress influences the choice of earnings management methods …

News-based ESG sentiment and stock price crash risk

H Yu, C Liang, Z Liu, H Wang - International Review of Financial Analysis, 2023‏ - Elsevier
From the perspective of ESG news-based sentiment, we examine the impact of ESG
performance on stock price crash risk. This paper constructs a sentiment index based on …

Retail investor attention and stock price crash risk: evidence from China

F Wen, L Xu, G Ouyang, G Kou - International Review of Financial Analysis, 2019‏ - Elsevier
This paper investigates the effect of retail investor attention on stock price crash risk in
China. Retail investor attention is measured by the search frequency from the Baidu Index …

Can good ESG performance reduce stock price crash risk? Evidence from Chinese listed companies

W Luo, Z Tian, X Fang, M Deng - … Social Responsibility and …, 2024‏ - Wiley Online Library
Against the backdrop of growing worldwide attention towards environmental, social, and
governance (ESG) considerations, this study investigates how ESG performance affects the …

Internal corporate governance and stock price crash risk: Evidence from Vietnam

VC Dang, QK Nguyen - Journal of Sustainable Finance & …, 2024‏ - Taylor & Francis
This paper investigates the role of internal corporate governance and external audit in
preventing future stock price crash risk. By using a sample of 655 non-financial listed firms in …

Internal controls, risk management, and cash holdings

H Chen, D Yang, JH Zhang, H Zhou - Journal of Corporate Finance, 2020‏ - Elsevier
Exploiting a unique setting in China where internal controls are intended to manage risks,
we investigate how internal controls shape the cash holding policies. Results show that firms …