Do female directors affect accounting conservatism in European Union?

S Alves - Cogent Business & Management, 2023 - Taylor & Francis
Gender diversity on corporate boards is an important governance issue. Prior research
suggests that female directors tend to be more ethical, conservative, socially responsible …

[HTML][HTML] Corporate social responsibility disclosure and stock price crash risk: Evidence from China

J Dai, C Lu, J Qi - Sustainability, 2019 - mdpi.com
We take Chinese A-share listed companies in years 2010–2015 as a sample to examine the
relationship between Corporate Social Responsibility (CSR) information disclosure and …

Does audit quality moderate the relationship between financial statements readability and stock price crash risk?

B Saleeb Agaiby Bakhiet - Journal of Financial Reporting and …, 2024 - emerald.com
Purpose This study aims to examine the correlation between the readability of financial
statements and the likelihood of future stock price crashes in nonfinancial companies listed …

[HTML][HTML] Stock liquidity, stock price crash risk, and foreign ownership

OS Alp, B Canbaloglu, G Gurgun - Borsa Istanbul Review, 2022 - Elsevier
This study examines the impact of stock market liquidity on a stock price crash, using firm
data from Borsa Istanbul for the period 2009–2019. The results show that higher stock …

Analysts' initial coverage and stock price crashes

H Geng, J Wang, Z Su, Y Tan, S Huang - International Review of Financial …, 2025 - Elsevier
Initial analyst coverage significantly affects capital markets. This study used a sample of
Chinese A-share listed companies from 2007 to 2020 to examine the impact of analysts' …

The pricing of information asymmetry based on environmental uncertainty and accounting conservatism

M Rashidi - International Journal of Productivity and Performance …, 2021 - emerald.com
The pricing of information asymmetry based on environmental uncertainty and accounting
conservatism | Emerald Insight Books and journals Case studies Expert Briefings Open Access …

Is conservatism good news? The case of stocks of Jakarta Islamic index

FA Rudiawarni, D Sulistiawan, BS Sergi - Heliyon, 2022 - cell.com
This study examines the role of Sharia stocks to affect the association between conservatism
and crash risk. Sharia stocks are represented by the Jakarta Islamic Index (JII) stocks. We …

Financial quality, internal control and stock price crash risk

C Xue, Y Ying - Asia-Pacific Journal of Accounting & Economics, 2022 - Taylor & Francis
We investigate the effects of financial quality and internal control on stock price crash risk by
using the listed companies in A-share market from 2007 to 2017. The result shows that …

[HTML][HTML] Accounting quality and audit attributes on the stock price crashes in an emerging market

M Salehi, G Zimon, HA Hashim, R Jędrzejczak… - Risks, 2022 - mdpi.com
This study addresses the relationship between accounting quality and audit attributes (ie,
audit quality, auditor industry specialization, audit concentration, and audit fees) with …

Pre-IPO Financial Performance and Offer Price Estimation: Evidence from India

A Yadav, JM Prosad, S Singh - Journal of Risk and Financial …, 2023 - mdpi.com
The primary focus of this paper is to develop an empirical model to study the relationship
between key Financial Performance Indicators and IPO Offer Prices. It seeks to assist Indian …