This paper develops a framework for corporate financial disclosure measurement to identify
and evaluate common measures of financial disclosure employed in prior empirical …

This paper studies the effect of tax enforcement on corporate information disclosure quality
by exploiting the enforcement of the “Golden Tax-III” project in China as an exogenous …

This study provides the first comprehensive literature review on interim reporting based on
112 papers published between 1961 and 2020. The review focuses on both the firm-specific …

We develop and implement a new measure of information asymmetry among traders. Our
measure is based on the intuition that informed traders are more likely than uninformed …

The purpose of this paper is to investigate the effect of corporate governance devices on
earnings management for French-listed firms. Particularly, it examines the relationship …

How to cite this paper: Pompili, M., & Accounting standard boards (IASB and FASB) are
aimed at Tutino, M.(2019). Fair value accounting designing high-quality standards able to …

This study develops an aggregate corporate governance index (ACGINX) composed of four
individual corporate governance (CG) indices-disclosure and transparency index, board of …

This study examines whether a change in litigiousness explains variations in the
relationship between information asymmetry and conditional conservatism. Prior literature …

The purposes of this study are to find out the effect of corporate governance structure on
information asymmetry, to find out the effect of corporate governance structure on disclosure …

Purpose As a potentially disruptive technology, blockchain technology ensures that all the
data cannot be merely tampered with once they are recorded on-chain. However, the fake …