Researchers have used various measures as indications of “earnings quality” including
persistence, accruals, smoothness, timeliness, loss avoidance, investor responsiveness …

We review accounting and finance research on corporate governance (CG). In the course of
our review, we focus on a particularly vexing issue, namely endogeneity in the relationships …

Abstract The International Integrated Reporting Council's Framework identifies two goals for
integrated reporting: improved information for outside providers of financial capital and …

We investigate the relationship between corporate social responsibility (CSR) and firm-level
capital allocation efficiency. Using seminal investment-Q framework, we provide evidence …

This article investigates the relationship between corporate social responsibility and
earnings management. Using panel data methodology for a sample of Spanish non …

We provide insights into earnings quality from a survey of 169 CFOs of public companies
and in-depth interviews of 12 CFOs and two standard setters. CFOs believe that (i) above all …

This paper investigates the effect of corporate governance quality on earnings management
in Jordan. Using a panel data set of all industrial and service firms listed on Amman Stock …

We provide the first direct empirical evidence of the effect of CEO social capital on aggregate
corporate risk-taking. Our theory predicts that CEOs with high social capital display higher …

Purpose The purpose of this paper is to attempt to fill a research gap in the relationship
between corporate governance mechanisms and financial performance of family and non …

How is corporate governance measured? What is the relationship between corporate
governance and performance? This paper sheds light on these questions while taking into …