This study examines the impact of environmental, social, and governance (ESG) performance on financial disclosure quality as measured by disaggregated financial …
There have been extensive studies that have investigated the favourable impacts of flipped classroom instruction regarding the introductory language/first language (ie, L1) setting …
Purpose This study investigates the influence of corporate culture on financial reporting transparency within Iranian firms. Design/methodology/approach Leveraging a dataset of …
M Afzali - Advances in Accounting, 2023 - Elsevier
In this paper, I empirically examine the influence of corporate culture on the comparability of financial statements. I predict that firms with strong corporate cultures have less …
N Webersinke - Available at SSRN, 2023 - papers.ssrn.com
Deep learning approaches have revolutionized Natural Language Processing (NLP) and textual analysis in the last decade. The performance of the popular chatbot ChatGPT is an …
T Hasan, K John, H Teng, Q Wu - The British Accounting Review, 2024 - Elsevier
This study examines the association between creative corporate culture and corporate tax avoidance. We construct a novel measure of creative corporate culture through the textual …
M Cho, GV Krishnan, H Cho - Journal of Business Ethics, 2024 - Springer
We examine the relation between earnings information content and the use of trust words, such as “character,”“ethics,” and “honest,” in the MD&A section of 10-K. We find that …
B Balachandran, RW Faff, S Mishra… - Journal of Business …, 2024 - Wiley Online Library
This study investigates whether the attribute of integrity culture (derived from target firms' annual reports) influences merger and acquisition (M&A) performance. We find that a target …
O Dusadeedumkoeng, JL Gandía… - Journal Of …, 2023 - roderic.uv.es
Key audit matters (KAM) have become an essential part of audit reports, as they help to assess the audit risks and how auditors face them, contributing to show audit quality. In this …