The purpose of this study is to examine the association between investment efficiency and
corporate tax avoidance. Using a large sample of US firms over the period 1993–2016, we …

Purpose The purpose of this study is to investigate the association between certain audit
committee characteristics like independence and financial expertise with financial reporting …

Purpose The present study investigates the impact of accounting comparability on chief
executive officer (CEO) incentive plans and the moderating role of board independence for …

Purpose This study aims to demonstrate the impact of Sharia-compliance (SC) on attracting
various types of investment, including foreign, family, institutional, royal, government and …

This paper examines how financial statement comparability varies between firms in the
mature stage of their life cycle and firms in other life cycle stages. We hypothesize that …

We examine the impact of financial statement comparability on managers' use of corporate
resources. Using the comparability measures of De Franco, Kothari, and Verdi as proxies for …

In this paper, we extend corporate disclosure and corporate cash holdings literature by
testing whether corporate voluntary risk disclosure affects corporate cash holdings for a …

This study examines whether financial statement comparability (comparability) reduces
credit risk and lowers the cost of debt. We hypothesize and document that higher …

In this paper we investigate the relationship between chief executive officer (CEO) inside
debt holdings (pension benefits and deferred compensation) and long-term credit ratings …

Purpose The purpose of this study is to examine the effect of companies' Shariah
compliance (SC) debt financing decisions, financing with retained earnings (REs), cash …