A growing literature documents that complex financial statements negatively affect the
information environment. In this paper, we examine whether managers use voluntary …

We show that firms׳ ability to avoid taxes is affected by the quality of their internal information
environment, with lower effective tax rates (ETRs) for firms that have high internal …

Based on derivation of the cost of equity capital in terms of expected cash flows, we
generate a testable hypothesis that relates tax avoidance to a firm's cost of equity capital …

This study explains the challenges associated with the) procedure to control for selection
bias, assesses the quality of its application in accounting research, and offers guidance for …

In this study, we examine whether internal control over financial reporting affects firm
operational efficiency. We find that operational efficiency, derived from frontier analysis, is …

This study explores the potential benefits of executive hubris to firm innovation. Grounded in
the upper echelons theory and the firm innovation literature, hypotheses were developed …

Purpose The purpose of this paper is to analyze the effect of internal control on tax
avoidance analyzing internal (family ownership) and external (environmental uncertainty) …

The study was conducted to evaluate the impact of firm size on earnings management for
the textile sector of Pakistan. For this purpose annual ten years data was obtained from 2004 …

This paper examines “bundled” forecasts, or management earnings forecasts issued
concurrently with earnings announcements, which have evolved to become the most …

Research on accounting accruals is pervasive. Yet the measurement and modeling of
accruals has developed in an ad hoc manner, resulting in a fragmented and incomplete …