Firm life cycle and financial statement comparability
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 …
mature stage of their life cycle and firms in other life cycle stages. We hypothesize that …
Do corporate site visits impact idiosyncratic volatility? Evidence from China
W Cai, J Lu, Y Zhao - Research in International Business and Finance, 2023 - Elsevier
Abstract Using the Shenzhen Stock Exchange of China data between 2012 and 2022, this
study investigates whether and how corporate site visits affect idiosyncratic volatility. We find …
study investigates whether and how corporate site visits affect idiosyncratic volatility. We find …
The impact of earnings volatility, environmental uncertainty and COVID-19 pandemic on accounting comparability in an emerging economy
A Arianpoor, FE Asali - Asian Review of Accounting, 2023 - emerald.com
The impact of earnings volatility, environmental uncertainty and COVID-19 pandemic on
accounting comparability in an emerging economy | Emerald Insight Books and journals Case …
accounting comparability in an emerging economy | Emerald Insight Books and journals Case …
Financial statement comparability and bank risk-taking
MM Hasan, G Taylor - Journal of Contemporary Accounting & Economics, 2020 - Elsevier
This study examines the relationship between financial statement comparability and bank
risk-taking. Our analysis of a sample of publicly listed US banks over the 1994–2019 period …
risk-taking. Our analysis of a sample of publicly listed US banks over the 1994–2019 period …
Accounting constructs and economic consequences of IFRS adoption in India
VV Meshram, J Arora - Journal of International Accounting, Auditing and …, 2021 - Elsevier
In this study, we investigate the effects from the adoption of International Financial Reporting
Standards based Indian Accounting Standards (Ind-AS) on the quality and comparability of …
Standards based Indian Accounting Standards (Ind-AS) on the quality and comparability of …
Real earnings management and idiosyncratic return volatility
Purpose Higher real earnings management (REM) reduces financial reporting quality and
increases the uncertainty of future cash flows and profitability among investors. This study …
increases the uncertainty of future cash flows and profitability among investors. This study …
Does XBRL Tagging Indicate Disclosure Quality? The Relationship Between XBRL Standard and Extension Tags and Stock Return Synchronicity
JH Lim, VJ Richardson, R Smith - Journal of Information …, 2023 - publications.aaahq.org
We propose new measures of financial disclosure quality based on XBRL standard and
extension tag counts. XBRL is designed to allow users to analyze more financial statement …
extension tag counts. XBRL is designed to allow users to analyze more financial statement …
[HTML][HTML] Strategic deviation and idiosyncratic return volatility
This study examines the relationship between strategic deviation and idiosyncratic return
volatility (IRV). Using a large sample of US public firms, we find that firms that strategically …
volatility (IRV). Using a large sample of US public firms, we find that firms that strategically …
Financial statement comparability and cash holding: moderated by ESG performance in Indonesia
TV Soetanto, D Agustia - Asian Review of Accounting, 2024 - emerald.com
Purpose The paper examines the impact of financial statement comparability on cash
holding moderated by Environmental Social Governance (ESG) performance …
holding moderated by Environmental Social Governance (ESG) performance …
Do CEOs' Industry Tournament Incentives Affect Stock Liquidity?
ABSTRACT Research Question/Issue We examine the relationship between CEOs' industry
tournament incentives (CITI) and stock liquidity in the United States. We also examine if the …
tournament incentives (CITI) and stock liquidity in the United States. We also examine if the …