ESG practices and the cost of debt: Evidence from EU countries
Using legitimacy and institutional theories, this study investigates whether lending
institutions reward firms in 15 EU countries for their environmental, social and governance …
institutions reward firms in 15 EU countries for their environmental, social and governance …
The impact of corporate social responsibility on operating cash flow opacity: The moderating role of tax avoidance
ABM Metwally, AAM Elsharkawy… - Cogent Business & …, 2024 - Taylor & Francis
This study examines the association between corporate social responsibility (CSR) and
operating cash flow opacity (OCFOP). The current study also aims to examine the …
operating cash flow opacity (OCFOP). The current study also aims to examine the …
Financial reporting quality during a crisis: a systematic review
A Saha - Journal of Accounting Literature, 2022 - emerald.com
Financial reporting quality during a crisis: a systematic review | Emerald Insight Books and
journals Case studies Expert Briefings Open Access Publish with us Advanced search Financial …
journals Case studies Expert Briefings Open Access Publish with us Advanced search Financial …
Real earnings management and stock returns: moderating role of cross-sectional effects
Purpose The study aims at investigating the impact of real earnings management (REM) on
the cross-sectional stock return after considering the moderating role of market effect, size …
the cross-sectional stock return after considering the moderating role of market effect, size …
Is enterprise digital transformation beneficial to shareholders? Insights from the cost of equity capital
C Zhang, Y Wang - International Review of Financial Analysis, 2024 - Elsevier
The digital transformation has been an important choice for the majority of enterprises in
China in recent years. This paper explores the impact of enterprise digital transformation on …
China in recent years. This paper explores the impact of enterprise digital transformation on …
Did mandatory IFRS adoption affect the cost of capital in Latin American countries?
AAF De Moura, A Altuwaijri, J Gupta - Journal of International Accounting …, 2020 - Elsevier
This study investigates whether mandatory adoption of International Financial Reporting
Standards (IFRS) has affected the long-term cost of equity and debt in Latin America, where …
Standards (IFRS) has affected the long-term cost of equity and debt in Latin America, where …
Financial reporting quality and dividend policy: New evidence from an international level
This study examines the link between financial reporting quality and dividend payout across
76 countries. We find that financial reporting quality increases dividend payout after …
76 countries. We find that financial reporting quality increases dividend payout after …
Business strategy and the cost of equity: the mediating role of accounting information quality
Purpose The study examines the mediating role of accounting information quality (AQ), a
proxy for firms' information risk, in firms' business strategy and the cost of equity (COE) nexus …
proxy for firms' information risk, in firms' business strategy and the cost of equity (COE) nexus …
The relevance of non‐financial disclosure in influencing the cost of capital: Empirical evidence from the agri‐food sector
The growing sensitivity of stakeholders towards health, food safety and environmental
protection has pushed agri‐food companies to embrace a new way of doing business …
protection has pushed agri‐food companies to embrace a new way of doing business …
Accruals quality and the cost of debt: Evidence from Vietnam
This study investigates the impact of accruals quality (AQ) on the cost of debt. Using a
sample of Vietnamese listed companies during the period 2012–2017, we show that AQ has …
sample of Vietnamese listed companies during the period 2012–2017, we show that AQ has …