Purpose The purpose of this paper is to investigate whether Financial Reporting Quality
(FRQ), Corporate Governance and IFRS affect investment efficiency of French listed …

This study investigates the impact of accruals quality (AQ) on the cost of debt. Using a
sample of Vietnamese listed companies during the period 2012–2017, we show that AQ has …

Purpose This paper aims to examine the relationship between earnings quality and
corporate cash holdings in an emerging economy. Existing literature posits that earnings …

This paper examines the impact of earnings quality (EQ) on the Vietnam companies' cost of
debt (COD). We use data from companies listed on the Vietnam stock market from 2010 to …

This paper provided an overview of earnings quality research by assessing whether area of
future research and challenge identified in prior studies have been addressed in the …

The ICT (information & communication technology) sector has increased inter-firm equity
investment across countries, and scholars have explicated the role of technological distance …

This research is motivated by the company's investment decisions during the pandemic to
increase its business scale in the future which gives investor's confidence in making …

Objective The issue of financing is a significant management topic for entities, with
objectives including investment, profitability, risk reduction, and meeting the company's …

A critical concern for companies is securing the necessary financial resources to conduct
business operations and achieve appropriate performance. Various factors can influence a …

Objective: Accounting information in financial markets is as a basis for deciding on the
optimal allocation of limited financial resources. Also it is performance appraisal and the …