Researchers have used various measures as indications of “earnings quality” including
persistence, accruals, smoothness, timeliness, loss avoidance, investor responsiveness …

The study aims to investigate the impact level of earnings quality on firm value. The study
has used data with 3,910 observations at listed firms on Vietnam Stock Exchange for the …

Historically, bubbles are followed by crashes, which in turn are followed by punitive
legislation. The 1999–2003 era is fully consistent with this pattern….(Coffee, 2003a, p. 46) …

This paper investigates the components of liquidity risk that are important for understanding
asset-pricing anomalies. Firm-level liquidity is decomposed into variable and fixed price …

A fundamental role of accounting information in financial markets is to serve as a basis for
capital allocation. An important attribute of the quality of accounting information is the extent …

We examine the relationship between the quality of corporate governance and information
asymmetry in the equity market around quarterly earnings announcements. We use the …

This paper documents a close link between mispricing and liquidity by investigating stocks
with high analyst disagreement. Previous research finds that these stocks tend to be …

We examine whether and how managers use loan loss provisions to smooth income and to
signal their private information about their banks' future prospects. Our paper highlights that …

This paper offers in-depth analysis of the determinants and features of voluntary disclosure
based on information in the annual reports of 1066 Chinese firms listed on the Shanghai …

This study examines the role of information transparency in facilitating peer firms' investment
in follow‐on innovation. We capture information transparency with both textual and …