This study aims to analyze the trends, progress, and opportunities for future research on
managerial ability literature. Since receiving a lot of attention after the study of Demerjian et …

This paper studies the interlinkage between capital investment, efficiency in working capital
management, managerial ability, and firm performance, for a sample of transportation and …

This study examines whether chief executive officer (CEO) succession origin (hiring an
insider CEO versus an outsider CEO) is associated with audit report lag (ARL) and audit …

The purpose of this paper was to examine the effect of regulatory changes regarding
financial reporting deadlines introduced because of COVID-19 pandemic on relationship …

This study investigates whether earnings volatility influences audit report lag. If auditors view
earnings volatility as affecting risk, and adjust effort in response to risk, we expect earnings …

This study examines the impact of eXtensible Business Reporting Language (XBRL)
adoption on financial reporting timeliness. The population are banking companies listed on …

Effective decision-making relies on access to timely and accurate information, which is
widely regarded as a valuable asset in the capital market. Accounting information is no …

Purpose As the pandemic begins to ease, many companies are figuring out that working
remotely is the future of work and “a new normal”. This research focuses on strategic …

Timeliness is an essential factor for the relevance of financial reporting information.
However, the role of corporate governance in influencing financial reporting is largely …

Purpose The authors examine the impact of corporate investment efficiency on corporate
voluntary disclosure for a sample of UK non-financial companies. Design/methodology …