Abstract Research Question/Issues In this article, we analyze whether the initiative of a
domestic stock exchange that designed three high‐governance listings of voluntary …

Purpose The purpose of this study is to explore the continuity and stability of the impact of
accounting information quality on cash holdings, and the moderating effect of this …

This article aims to shed light on the effects of financial constraints on the value
shareholders attribute to cash holdings in firms listed on the Brazilian stock exchange …

This paper focuses on firms in which insiders pledge their shares as collateral for loans. By
investigating a natural experiment—China's enactment of provisions on share reductions …

Purpose–To analyze the relationship between conservative accounting policies and the
value that shareholders attribute to the cash holdings of publicly-traded companies in Brazil …

Innovation and quality improvement in China's main sectors drive its digital economy. This
study examines the economic effects of innovation investment in certain businesses …

In recent years, the “Belt and Road” Initiative (BRI) has paid more and more attention to
practicing the concept of green development. The concept of green development in the BRI …

Conservatism has been present in accounting practice for a long time. Currently, the
dichotomy between historical cost and fair value or between the qualitative characteristic of …

Objetivo Analisar a relação entre políticas contábeis conservadoras eo valor que os
acionistas atribuem para o caixa das empresas de capital aberto no Brasil. Referencial …

Este artigo tem como objetivo analisar a influência do enforcement dos países no
conservadorismo contábil das empresas de capital aberto dos países membros do G20 …