Journal of Accounting Literature: Volume 44 Issue 2/3

Real earnings management and idiosyncratic return volatility

Ahsan Habib, Pallab Kumar Biswas, Dinithi Ranasinghe

Higher real earnings management (REM) reduces financial reporting quality and increases the uncertainty of future cash flows and profitability among investors. This study asserts…

Supervision or collusion? CEO–CFO social ties and financial reporting quality

Xingtong Fang, Kaigang He, Yijun Meng, Jianfang Ye

Social ties may either help chief executive officers (CEOs) supervise chief financial officers' (CFOs) behaviors effectively and improve financial reporting quality or lead to…

Financial reporting quality during a crisis: a systematic review

Amitav Saha

This paper presents a systematic literature review, including content and bibliometric analyses, of the impact of a crisis on financial reporting quality. In addition, this review…

The link and spillovers between clean energy and fossil fuels market: a systematic literature review

Summer Xia

The global transition into clean energy demands a re-examination of the link between fossil fuels and clean energy markets. This paper aims to identify the key research areas…

Reverse mergers and stock price crash risk: evidence from China

Zijian Cheng, Zhangxin (Frank) Liu, Jiaxin Xie

Does the choice of listing process matter in determining a firm's future crash risk? It is understood that the main function of an equity market is to provide price discovery…