Search Results - "Review of quantitative finance and accounting"

Gender diversity and earnings management: the case of female directors with financial background by Zalata, Alaa Mansour, Ntim, Collins G., Alsohagy, Mostafa Hussien, Malagila, John

“…Past evidence generally suggests that the presence of female directors on corporate boards tends to improve earnings quality due to these directors’ superior…”
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The association between integrated reporting and firm valuation by Lee, Kin-Wai, Yeo, Gillian Hian-Heng

“…This paper examines the association between Integrated Reporting and firm valuation. Using a sample of listed firms in South Africa, we examine the association…”
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Disclosure quality vis-à-vis disclosure quantity: Does audit committee matter in Omani financial institutions? by Al Lawati, Hidaya, Hussainey, Khaled, Sagitova, Roza

“…We examine the impact of audit committee (AC) characteristics (e.g. AC foreign members, AC female members, AC members with multiple directorships, AC members…”
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CEO power and CSR-linked compensation for corporate environmental responsibility: UK evidence by Al-Shaer, Habiba, Albitar, Khaldoon, Liu, Jia

“…This paper examines how CEO power and CSR-linked compensation influences environmental performance. We investigate the role of CEO managerial power (proxied by…”
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Board monitoring and capital structure dynamics: evidence from bank-based economies by Ezeani, Ernest, Salem, Rami, Kwabi, Frank, Boutaine, Khalid, Bilal, Komal, Bushra

“…We examine the impact of board characteristics on the speed of adjustment and the capital structure dynamics of firms in bank-based economies. Using 3927…”
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The influence of CEO and CFO power on accruals and real earnings management by Baker, Terry A., Lopez, Thomas J., Reitenga, Austin L., Ruch, George W.

“…In this study, we examine the effect of CEO and CFO power on both accruals and real earnings management (AEM and REM, respectively), and the extent to which…”
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Corporate social responsibility and trade credit by Xu, Hongkang, Wu, Jia, Dao, Mai

“…Prior studies show that higher corporate social responsibility (CSR) performance lowers firms’ cost of debt and equity financing. Using a sample of 16,463 U.S…”
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Managerial ability and firm risk-taking behavior by Yung, Kenneth, Chen, Chen

“…In this study, we show that managerial heterogeneity plays an important role in firm decisions. Our view is that in addition to the effects of previously…”
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Abnormal real operations, real earnings management, and subsequent crashes in stock prices by Francis, Bill, Hasan, Iftekhar, Li, Lingxiang

“…We study the impact of firms’ abnormal business operations on their future crash risk in stock prices. Computed based on real earnings management (REM) models,…”
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The substitutive relation between voluntary disclosure and corporate governance in their effects on firm performance by Enache, Luminita, Hussainey, Khaled

“…Prior literature shows that financial disclosures and corporate governance both impact firm performance. This paper documents an important topic that has been…”
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Does CEO managerial ability matter? Evidence from corporate investment efficiency by Gan, Huiqi

“…This study investigates how higher ability CEOs behave differently from lower ability CEOs in making investment decisions and, particularly, whether CEO…”
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Industry expertise on corporate boards by Faleye, Olubunmi, Hoitash, Rani, Hoitash, Udi

“…Recent surveys indicate that industry expertise is the most sought-after director qualification. Yet evidence on the value of such expertise is limited. This…”
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Investor sentiment and the cross-section of stock returns: new theory and evidence by Ding, Wenjie, Mazouz, Khelifa, Wang, Qingwei

“…We extend the noise trader risk model of Delong et al. (J Polit Econ 98:703–738, 1990 ) to a model with multiple risky assets to demonstrate the effect of…”
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Institutional ownership stability and real earnings management by Sakaki, Hamid, Jackson, Dave, Jory, Surendranath

“…We examine the relationship between institutional ownership stability and real earnings management. Our findings indicate that firms held by more stable…”
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The relationship between religiosity and voluntary disclosure quality: a cross-country evidence from the banking sector by Salem, Rami, Ezeani, Ernest, Song, Xi

“…This study examines whether there is a relationship between religiosity and voluntary disclosure quality (VD_Q). We utilise a three-dimensional approach to…”
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The impact of ESG risks on corporate value by Cohen, Gil

“…The following research has analyzed the linkage between ESG sustainability scores to the firm’s valuations. We provide evidence that the total ESG score is…”
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Financial and corporate social performance in the UK listed firms: the relevance of non-linearity and lag effects by Adegbite, Emmanuel, Guney, Yilmaz, Kwabi, Frank, Tahir, Suleiman

“…Using environmental, social and governance scores compiled by Reuters Datastream for each company’s corporate social performance ( CSP ), we examine the…”
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Do corporate insiders trade on future stock price crash risk? by He, Guanming, Ren, Helen Mengbing, Taffler, Richard

“…We explore whether firm managers trade on future stock price crash risk. This depends on managers’ ability to assess future crash risk, and on whether the…”
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CEO power, board oversight, and earnings announcement tone by DeBoskey, D. G., Luo, Yan, Zhou, Linying

“…This study constructs a model of the determinants of earnings announcement tone in order to examine the impact of CEO power on earnings announcement tone. An…”
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Financial flexibility, corporate investment and performance: evidence from financial crises by Arslan-Ayaydin, Özgür, Florackis, Chris, Ozkan, Aydin

“…This study examines the impact of financial flexibility on the investment and performance of East Asian firms over the period 1994–2009. We employ a sample of…”
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