Table of contents
Corporate site visits, private information communication, and earnings management: evidence from China
Yu Jiang, Adrian C.H. Lei, Tao Wang, Chuntao LiThis paper aims to provide new evidence that corporate site visits give institutional investors better opportunities to obtain information and exert monitoring powers, which…
Age diversity, firm performance and managerial ability
Qiao Xu, Guy Dinesh Fernando, Richard A. SchneibleThe purpose of this study is to investigate the impact of the age diversity of the top management team (TMT) on firm performance and on the managerial ability of the TMT…
The impact of ASC 842’s new leasing standards on default likelihood by industry
Kenneth J. Hunsader, Christopher M. Lawrey, James RichThis paper aims to examine the impact on firm financial distress by industry of one of the most recent accounting changes in the treatment of operating leases, Financial…
Explanatory power of earnings for returns: nonstationarity, disaggregation and timeliness
John J. Wild, Jonathan M. WildThis study aims to examine several hypotheses, in conjunction with fundamental accounting concepts, to explain variations in the explanatory power of earnings for returns.
Auditor distraction and audit quality
Chengyee Janie Chang, Yutao Li, Yan LuoThe purpose of this study is to examine how auditors would react when there are exogenous negative shocks to their client portfolios.
ISSN:
1475-7702Online date, start – end:
2002Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Nawazish Mirza