Abstract Research Question/Issue Earnings management is often perceived as a typical
response to managers' short‐term objectives at the expense of long‐term benefits. However …

We examine how regulatory burdens affect the investment and innovation of newly public
firms. To do so, we exploit the Jumpstart Our Business Startups (JOBS) Act, which eliminates …

We have examined whether institutional ownership and family control in Malaysia are linked
to capital spending. Using panel data from 220 listed companies in Malaysia, we showed …

We review the accounting and related literature on the preparation of public company
financial reports. We highlight numerous impediments to producing high quality financial …

Although firms cite flexibility as important when repurchasing shares, we know little about
how or why firms vary repurchases. We use an extensive sample of daily repurchase …

In countries around the world, policymakers debate whether companies should report
semiannually or quarterly. This study contributes to that debate by examining the …

A fundamental role of financial reporting is to provide information useful in forecasting future
cash flows. Applying up-to-date time series modelling techniques, this study provides direct …

This study investigates the key factors that drive narrative tone in the UK context where
managers have more flexibility to frame narratives with stakeholders. While prior studies …

Considering the magnitude of working capital as a proportion of a firm's total assets, working
capital management should interest corporate managers. We will, in our master's thesis …

The 2017 Home Capital saga represents the shortcomings of a financial system challenged
by distinct, siloed regulatory frameworks that fail to communicate with each other. Home …