Search Results - "Advances in Accounting"

Managerial ability and real earnings management by Huang, Xuerong (Sharon), Sun, Li

“…Prior studies investigate the determinants and consequences of real earnings management (REM) as a function of firm-specific characteristics. In this study, we…”
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Determinants of corporate social responsibility disclosures: Evidence from India by Kansal, Monika, Joshi, Mahesh, Batra, Gurdip Singh

“…Over the last few decades, a number of studies, mostly in the western countries, have investigated the nature and frequency of corporate social responsibility…”
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Voluntary disclosure of non-financial information and its association with sustainability performance by Rezaee, Zabihollah, Tuo, Ling

“…This paper investigates management incentives for disclosing voluntary non-financial information and whether such disclosure is associated with firms'…”
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Does Enterprise risk management enhance operating performance? by Callahan, Carolyn, Soileau, Jared

“…The Committee of Sponsoring Organizations (COSO) Enterprise Risk Management (ERM) framework (COSO-ERM) indicates that the development of an enterprise-wide…”
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The extent of corporate governance disclosure and its determinants in a developing market: The case of Egypt by Samaha, Khaled, Dahawy, Khaled, Hussainey, Khaled, Stapleton, Pamela

“…This paper assesses the extent of corporate governance voluntary disclosure and the impact of a comprehensive set of corporate governance (CG) attributes…”
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Corporate social responsibility engagement of financially distressed firms and their bankruptcy likelihood by Lin, K.C., Dong, Xiaobo

“…Extant literature suggests that corporate social responsibility (CSR) accrues social capitals that buffers business risk. We extend this literature by…”
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Managerial ability and cost of equity capital by Jang, Soomi, Choi, Heeick, Kim, Hyungtae

“…This study examines whether more capable managers affect the cost of equity capital. After controlling for standard risk factors and firm characteristics, we…”
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Managerial ability, audit quality, and audit report lag by Li, Yang, Liu, Sheng, Zhou, Yaou

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The interactive effects of strategy communication and report integration on investors' reactions to corporate social responsibility measures by Wang, Lei, Dong, Lei

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Using accounting information to identify corporate acquisition motives: Implications on post-acquisition performance by Chen, Bingyi, Markelevich, Ariel, Wang, Irene Guannan

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Discussion of using accounting information to identify corporate acquisition motives: Implications on post-acquisition performance by Reddic, Willie D., Racca, Joshua C.

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The effect of ASC 606 adoption on value relevance of revenues: Early evidence by Badger, Amanda, Li, Siqi, Park, Hyungshin, Park, Sang Hyun

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Accrual accounting and access to external funds: Evidence from small businesses by Hong, Philip Keejae, Kim, Kyonghee, Patro, Sukesh, Yu, Kyunghwa

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Climate risk and asymmetric cost behavior by Brown, Kareen, Kim, Sohyung, Lee, Cheol, Pacharn, Parunchana

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The effects of performance-based profit-sharing schemes and client pressure on auditors' pre-negotiation judgments by Das, Abhijit, Chong, Vincent K., Masschelein, Stijn, Wang, Isabel Z., Woodliff, David R.

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Accounting conservatism and corporate social responsibility by Guo, Jun, Huang, Pinghsun, Zhang, Yan

“…In this paper, we examine whether a firm's stakeholder orientation, as manifested by its social responsibility endeavors, matters for its choice of accounting…”
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Tax compliance in a social setting: The influence of social norms, trust in government, and perceived fairness on taxpayer compliance by Jimenez, Peggy, Iyer, Govind S.

“…Voluntary tax compliance is important for governments around the world as they try to manage budget deficits. Traditional methods to improve tax compliance,…”
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Determinants of corporate social disclosure: Empirical evidence from Bangladesh by Muttakin, Mohammad Badrul, Khan, Arifur

“…We explore the potential firm and industry characteristics that determine the corporate social responsibility (CSR) disclosure practises by Bangladeshi listed…”
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The interaction between incentive and opportunity in corporate tax planning: Evidence from financially constrained firms by Wu, Kaishu

“…Prior studies document that incentive factors (i.e., equity compensation, shareholder activism, financial constraints, etc.) motivate managers to avoid more…”
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The association between characteristics of audit committee accounting experts, audit committee chairs, and financial reporting timeliness by Abernathy, John L., Beyer, Brooke, Masli, Adi, Stefaniak, Chad

“…We investigate the association between audit committee (AC) members' financial expertise and financial reporting timeliness, and extend the discussion by…”
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