This review systematically investigates the body of scientific knowledge on value relevance
in accounting and reporting fields through a mixed method integrating bibliometric and …

In the current era of globalization, cross-listing literature has been growing as a tool to
achieve sustainable growth and provide policy implications for multinationals, international …

Purpose This study aims to investigate whether auditor tenure has a significant influence on
accounting quality and whether investor protection moderates the effect of auditor tenure on …

The purpose of this paper is to investigate the relationship between accounting
conservatism and companies' cross-listing decision and the mediating role of the corporate …

This paper investigates whether gender diversity in the boardroom is associated with
corporate cash holdings and whether investor protection moderates the effect of corporate …

Purpose This purpose of this study is to examine the association between earnings
management (accruals earnings management (AEM) and/or real activities manipulation …

Purpose This study aims to examine the effects of product market competition (PMC) on
analysts' earnings forecast attributes, particularly forecast accuracy and dispersion. The …

This paper examines the effect of the COVID-19 pandemic on financial reporting quality
proxied by earnings conservatism and value relevance of accounting information. Our final …

[Purpose] This study examines the impactive effects of both corporate governance
mechanisms and ownership structure on the firm performance of Chinese dual-listed …

The purpose of this study is twofold: first, to examine the disclosure level of operational
performance and second; to examine whether firm and industry characteristics matter in the …