This study examines whether ESG (environmental, social and governance) disclosure
influences firm-specific crash risk. Our main research hypothesis postulates that further …

We examine three audit committee characteristics, including the audit committee
independence, the size of audit committee, audit committee diligence/meetings to identify if …

The rising cases of the high profile corporate failures in recent years have been a source of
concern to all stakeholders. Thus, the public have become more critical about the …

This study investigates the impact of climate risks on stock prices and explores the measures
that corporate managers may take to stabilize their company's stock price in response to …

Research background: Corporate governance plays an important role in companies'
financial performance and its true importance and relevance are revealed during an …

Firmansyah, A., Qadri, RA, Wibowo, P., Irawan, F., Kustiani, NA,… Mahrus, ML (2022).
Earnings management motives, idiosyncratic risk and corporate social responsibility in an …

Purpose The authors provide a comprehensive empirical examination on the impact of
earnings quality on stock price crash risk in China. Design/methodology/approach The …

Using a panel dataset of 425 non-financial firms listed on the Indonesia Stock Exchange
from 2005 to 2019, we tested whether information inequality could systematically affect a …

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 …

This study investigates evolving corporate governance mechanisms within the context of an
emerging economy. Addressing a literature gap, this study analyses the influence of …