We address how value relevance of accounting information evolved as the new economy
developed. Prior research concludes that accounting information—primarily earnings—has …

ABSTRACT US laws provide explicit whistleblower protections and direct regulators to adopt
ambitious programs to reward whistleblowing. However, there is limited evidence on …

The data quality of commercial business and financial databases greatly affects research
quality and reliability. The presence of data quality problems can not only distort research …

This paper takes the graph neural network as the technical framework, integrates the
intrinsic connections between enterprise financial indicators, and proposes a model for …

Extreme weather events occur frequently and severely as a part of worldwide climate
change. Such extreme weather events are macro supply chain risks that pose significant …

We estimate the debt capacity of a firm as the critical debt ratio that causes a downgrade in
creditworthiness. Unused debt capacities depict the temporal access to external debt funds …

Research has concluded that there has been a decline in the informativeness of earnings
over recent years. The reported decline has been attributed to an increasing mismatch of …

We propose a generalized, practitioner-oriented operating-leverage model for predicting
operating income using net sales, cost of sales, depreciation, and SG&A. Prior research …

Structural equation modeling (SEM), an empirical methodology underutilized in archival
research, enables researchers to examine paths linking constructs. SEM consists of two …

We build an articulating financial statements model in which the beginning and ending
balance sheet amounts are explicitly linked to accruals. We distinguish accruals based on …