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 …

This paper examines the association between firm-level political sentiment and corporate
social responsibility (CSR). Drawing inferences from signaling and resource-based theory …

Policy uncertainty is an increasingly important issue in many economies. Extensive
evidence indicates that higher policy uncertainty is associated with future negative …

This paper provides early evidence on the effect of global regulation mandating a switch
from loan loss provisioning (LLP) based on incurred credit losses (ICLs) to LLP based on …

We examine the relation between disaster risk and banks' loan loss provisions (LLP). We
propose a disaster risk measure based on the natural disasters declared as major disasters …

By utilizing listed firms inand China from 2014 to 2018, this paper investigates how air
pollution affects firms' accrual earnings management. Empirical results show that higher air …

In this paper, we aim to analyse the role of shareholders in the creation of discretionary loan
loss provisions (LLP) and the use of LLP in income smoothing. Using a sample of over 200 …

Despite issuing extensive guidance related to the evaluation of accounting estimates, the
PCAOB continues to identify deficiencies related to the audit of estimates through their …

While research on factors driving corporate investment decisions has blossomed,
knowledge related to the Chief Executive Officer's (CEO's) market sentiment on investment …

This study investigates the effect of managerial sentiment on corporate disclosure decisions.
Using terrorist attacks in the United States as adverse shocks to managerial sentiment, we …