Trade policy uncertainty and stock price crash risk in China: The moderating role of marketization and digital transformation. [PDF]
Liu C, Masron TA, Huo H.
europepmc +1 more source
Impact of Job Complexity and Performance on CFO Compensation [PDF]
This study investigates the impact of job complexity and firm as well as CFO-specific performance on CFO compensation. We examine job complexity in terms of the intricacies of a firm’s operations and whether the CFO serves on the Board of Directors ...
Afshad Irani +2 more
core
Lender‐Affiliated Analysts and Syndicated Loans
ABSTRACT Loans to borrowers covered by affiliated analysts have lower spreads. This effect is driven mostly by affiliated analysts sharing information with, rather than demanding information from, lending arms. Exploiting plausibly exogenous changes in brokerage affiliations, we find that the results are likely to be causal.
Yongqiang Chu, Tao Ma, Cong (Roman) Wang
wiley +1 more source
Manager characteristics and the informativeness of banks' loan loss provisioning. [PDF]
Bischof J, Rudolf N.
europepmc +1 more source
Audit committee features and earnings management.
Nassir Zadeh F +3 more
europepmc +1 more source
The IFRS adoption, accounting quality, and banking performance: An evaluation of susceptibilities and financial stability in developing economies. [PDF]
Ma C +5 more
europepmc +1 more source
ABSTRACT Introduction Acquired haemophilia A (AHA) is a rare autoimmune disorder where the development of autoantibodies to factor (F)VIII neutralise its function, leading to bleeding. Emicizumab has been approved for treating AHA in Japan. Aim This post‐marketing study was performed to primarily examine the use and safety of emicizumab, and indirectly
Midori Shima +8 more
wiley +1 more source
The impact of tax accounting and planning on earnings management: Evidence from panel ARDL approach. [PDF]
Gündüz M.
europepmc +1 more source
The Influence of COVID-19 Pandemic on Management Earnings Forecasts. [PDF]
Fu X, Xu Y, Zhou F, Zhao L.
europepmc +1 more source
Earnings management and institutional differences : Belgian evidence and audit quality as a constraint on earnings management. [PDF]
This study reports the results of an exploratory study on earnings management in a continental European institutional environment, i.e. Belgium. The far majority of the literature (both analytical and empirical) focuses on the Anglo-Saxon context ...
Vander Bauwhede, Heidi +1 more
core

