Table of contents
Voter rationality, the use of accounting information and voting behavior: evidence from a referendum
Makoto KurokiThis study aims to investigate whether objective and subjective rationality affects individual voters’ use of accounting information and if such use affects voting behavior. While…
Boardroom diversity (task- and relation-oriented diversity) and financial stability: evidence from Chinese financial listed firms
Ding Ning, Kalimullah Bhat, Ghulam Nabi, Ren YinongThis study aims to examine the impact of boardroom diversity on the financial stability of Chinese financial listed firms. Boardroom diversity is quantified in the following…
Effect of human resource investments in internal controls on goodwill impairment
Eun Hye Jo, Jung Wha LeeThis study aims to investigate the impact of human resource investment in internal controls (hereinafter, IC personnel) on managers’ goodwill impairment decisions.
Related party transactions, accrual-based earnings management and real activities earnings management in emerging market
Nguyen Vinh Khuong, Nguyen Thanh Liem, Le Huu Tuan Anh, Bui Thi Ngan DungThe purpose of this study is to examine the association between related party transactions (RPTs) in terms of sales and purchases and earnings management (EM).
COVID-19-related announcements in a continuous disclosure environment: drivers and stock market implications
Larelle Chapple, Lien Duong, Thu Phuong TruongThe purpose of this research note is to investigate the drivers and market reaction to firms’ decision to release general COVID-19-related announcements and to withdraw earnings…
Research on influences of education and financial literacy on commercial insurance purchase in China
Shiyan Lou, Junhao Wang, Yi Ting Zeng, Chun Cheong FongWith the rapid development of the economy in China, the wealth of residents has continued to increase, and most families have gradually been aware of the importance of commercial…
Market concentration and financial statement comparability: what is the role of state ownership? Evidence from SYS GMM and fsQCA
Phung Anh Thu, Pham Quang HuyThis paper aims to explore the moderating role of state ownership variables on the relationship between market concentration (MC) and financial statement comparability (FSC) in…
Digital transformation in Vietnam: the impacts on external auditors and their practices
Phuong Thi Nguyen, Michael Kend, Dung Quang LeThis study aims to explore some perceptions related to the suggestion that external auditors will be replaced by audit technologies that use artificial intelligence (AI) tools to…
Climate change and corporate culture of innovation: evidence from earnings conference calls
Viput Ongsakul, Pandej Chintrakarn, Pornsit Jiraporn, Pattanaporn ChatjuthamardExploiting novel measures of climate change exposure and corporate culture generated by a powerful textual analysis of earnings conference calls, this study aims to explore the…
ISSN:
0114-0582Online date, start – end:
1997Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Professor Tom Scott
- Dr Pei-Chi Kelly Hsiao
- Associate Professor Chelsea Liu
- Associate Professor Sophia Su
- Associate Professor Thu Phuong Truong
- Dr Lily Chen