This paper develops a unified framework to synthesize the growing stream of positive
research on the role of individual decision makers in shaping observed accounting …

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 …

The implementation of Industry 4.0 has had an important impact on the value creation of the
manufacturing industry, but there are few studies on its driving mechanisms and effect on …

We show that firms with higher levels of organizational capital (OC) exhibit higher levels of
tax avoidance and that shareholders view tax avoidance of high OC firms as value …

Prior research on the determinants of credit ratings has focused on rating agencies' use of
quantitative accounting information, but the there is scant evidence on the impact of textual …

Most prior studies model tax avoidance as a function of firm-level characteristics and do not
consider how individual executive characteristics affect tax avoidance. This paper …

Spurred by the informational and disciplinary roles that the media fulfils, this study provides
initial evidence on how higher media coverage is associated with a lower tendency of firms …

In this study we explore the mediating role of managerial ability in the relationship between
gender diversity and firm performance. Drawing on diversity, gender, and upper echelon …

This study examines the difference between high and low concentrated markets in using
accrual and real earnings management and the role of corporate governance in mitigating …

Financial statement analysts are concerned about the earnings power of companies, thus
reliable information from a quality external audit and financial reporting is important as it will …