We empirically study the role of product market competition and market power, discipline vs
complement role, on real earnings management (REM) in Indonesia. Using 1800 firm-year …

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

Sažetak This paper examines whether financial statement comparability (hereafter referred
to as comparability) is associated with corporate tax avoidance. We document the negative …

Purpose The purpose of this paper is to explore the effects of competitive pressure on
financial statements' comparability (comparability) by analyzing various dimensions of …

Purpose This study examines how the presence of labor unions affects a firm's pay disparity
between executives and employees and its financial statement comparability …

Purpose This study aims to examine the effects of product market competition (PMC) on
analysts' earnings forecast attributes, particularly forecast accuracy and dispersion. The …

Purpose This study aims to examine the impact of various dimensions of product market
competition on accounting conservatism particularly in the wake of regulatory changes and …

Purpose This paper aims to explore the moderating role of state ownership variables on the
relationship between market concentration (MC) and financial statement comparability …

When informality meets formality: evidence from China | Emerald Insight Books and journals
Case studies Expert Briefings Open Access Publish with us Advanced search When …

The purpose of this paper is to investigate the determinants of financial reporting quality for
banks in Egypt and the UAE over the period 2008 to 2013. Multiple regression analysis is …