Corporate life cycle has received considerable interest in the accounting, finance and
corporate governance literature. We synthesize this literature to inform readers about the …

Purpose The literature on financial statement analysis attempts to improve fundamental
analysis and to identify market inefficiencies with respect to financial statement information …

The study examined the relationship between firm life cycle (FLC) and earnings
management (EM) in the Vietnamese context with the moderating role of state ownership …

We examine the role of reported accounting information (eg, earnings and book values)
relative to analysts' earnings forecasts to determine what information is most relevant for …

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 …

Earnings management, policy uncertainty and firm life cycle stages: evidence from publicly
traded companies in the USA and Brazil | Emerald Insight Books and journals Case studies …

This study provides empirical evidence that across firm life cycle there is considerable
variation in financial reporting quality. Specifically, the focus is on matching quality captured …

Out-of-sample prediction of profitability is a critical step in fundamental analysis and yet even
sophisticated regression models do not generate predictions that significantly outperform …

In the information era, effective environmental protection cannot be achieved without public
concern. In this paper, public environmental concern (PEC) is subdivided into public …

Abstract (Soliman, The Accounting Review 83: 823–853,) finds that separating return on net
operating assets (RNOA) into DuPont components—profit margin and asset turnover …