We survey the burgeoning literature on the determinants and consequences of firm‐specific
future stock price crash risk. We synthesise a vast body of literature on the determinants of …

In this study, we examine the effect of clients' real activities manipulation (RAM) on auditors'
client-retention decisions. We find that, with the exception of RAM through overproduction …

Unlike previous studies that focus on accrual-based earnings management, this study
analyzes real activities manipulation and investigates whether female directors on boards of …

How to mitigate stock price crash risk has become a focus in the theoretical and practical
fields. Building on the work of Kim et al.(J Bank Finance, 43: 1–13, 2014b), this paper …

This study investigates the relation between heterogeneous institutional investors and stock
price crash risk, then explores the effect of short selling on the relationship. By using a …

This paper examines the relationship of financial reporting to corporate innovation. Given
the importance of a high‐quality information system and coordination to innovation, I predict …

Purpose: To assess the impact of the mandatory adoption of the International Financial
Reporting Standards (IFRS) on the quality of the financial information available on listed …

We examine how the Sarbanes-Oxley Act (SOX) affects pre-repurchase earnings
management and its association with post-repurchase firm performance. Unlike prior pre …

Purpose The purpose of this paper is to study the impact of enterprises' digital transformation
on the risk of stock price crashes, but also to study the mediating role of enterprises' …

This study aims to find the impact of real earnings management on future financial
performance. Abnormal cost of production is considered as proxy of real earnings …