Results 71 to 80 of about 180,143 (369)
The Effect of External Corporate Governance Mechanism on the Stock Price Crash Risk with Emphasis on Financial Reporting Quality and Auditor Expertise in the Industry [PDF]
بررسیهای حسابداری و حسابرسی, 2021 Objective: The main purpose of this study is to examine the effect of external corporate governance mechanism on stock price crash risk in firms listed on the Tehran Stock Exchange, with emphasis on financial reporting quality and auditor industry ...
Mahnaz Eslamdoost +2 more
doaj +1 more source
Impacts of Company Diversification Strategy on Crash Risk of Stock Price with Emphasis on Agency Costs [PDF]
مجله دانش حسابداری, 2018 This study examines the impacts of company diversification strategy on crash risk of stock price with emphasis on agency costs in the companies listed in the Tehran Stock Exchange, TSE.
Rasoul Baradaran Hassanzadeh (Ph.D) +1 more
doaj +1 more source
Frontiers in Environmental Science, 2021 Due to incomplete legal regulation, enterprises have the motive of selective environmental information disclosure (EID), and such selective disclosure strategy may result in stock price crash risk. In this study, the EID scores of China’s 1,010 polluting
Fei Xu, Qiang Ji, Mian Yang
doaj +1 more source
Analyst coverage and future stock price crash risk [PDF]
Journal of Applied Accounting Research, 2019 PurposeWhether financial analysts play an effective role as information intermediaries and monitors has triggered a wide spread of debate among academics and practitioners to date. The purpose of this paper is to complement this debate by investigating the association between analyst coverage and firm-specific future stock price crash risk.Design ...
He, G., Bai, L., Ren, H.M.
openaire +5 more sources
Information asymmetry on the link between corporate social responsibility and stock price crash risk
Cogent Economics & Finance, 2023 Theoretically, corporate social responsibility (CSR) can have both positive and negative effects on stock price crash risk, and the empirical evidence is mixed. CSR can be a useful signal of better informational quality and acts as an effective corporate
Thuy Cao +3 more
doaj +1 more source
Board gender diversity and stock price crash risk: Going beyond tokenism [PDF]
, 2021 We empirically examine the role of board gender diversity in influencing stock price crash risk at the firm-level in twelve (12) Asia-Pacific Markets. Using a dataset comprising data from 1021 listed firms over the period 2006–2016, we employ a random ...
Ayesha Qayyum +7 more
core +1 more source
Financial Environment and Risk of Stock Price Crash
Journal of Asian Research, 2021 The risk of stock price crash has become an important topic in the field of macroeconomics and micro-finance in recent years, but there are relatively few researches on the risk of stock price crash from an external perspective. Therefore, this paper takes China’s GEM listed companies as samples to empirically test the impact of financial environment ...
Xie Shuangze, Xu Xinpeng
openaire +2 more sources
The Effect of Auditor’s Characteristics on the Future Stock Price Crash Risk [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2022 Negative skewness is among the features of crash risk that finally result in more volatility in the negative return. The contributing factors to stock price crash risk spread at the firm level, but the agency cost brings about information asymmetry ...
Faramarz Lotfi +2 more
doaj +1 more source
Does Debt Maturity Affect Stock Price Crash Risk? [PDF]
SSRN Electronic Journal, 2016 AbstractWe find that firms with a larger proportion of short‐term debt have lower future stock price crash risk, consistent with short‐term debt lenders playing an effective monitoring role in constraining managers’ bad‐news‐hoarding behaviour. The inverse relationship between short‐maturity debt and future crash risk is more pronounced for firms that ...
Dang, Viet +3 more
openaire +4 more sources
Jurnal Dinamika Akuntansi dan Bisnis, 2021 This study examines the influence of financial statement transparency, institutional investor stability, audit tenure, and conservatism on stock price crash risk.
Sansaloni Butar Butar +1 more
doaj +1 more source