Although ownership structure is fundamental to corporate accounting behaviors, the current literature provides scarce evidence about the governance effect of ownership structure on real earnings management (REM). We seek to address this issue by using a sample of Chinese listed firms which are...

Tunneling is a type of expropriation of resources from the minority shareholders of a company by its largest shareholder. Previous research has found mixed results on the relationship between board independence and tunneling, and on the relationship between minority shareholder concentration and...

This paper examines how employee numbers change with changes in sales activity. The arguments that, when sales decline, managers retain employees with higher levels of human capital or who have closer relations with managers are important to the literature on cost stickiness. However, there is...

[enterThe purpose is to explore whether the CEO’s personal and professional attributes affect corporate social responsibility (CSR) disclosure or not in particular context of Pakistan. This article attempts to bridge this gap using the data set of 1,790 firm-year observations comprising of...

This study evaluates one of the most important emerging markets, India, for its efficiency and for its potential to offer diversification benefits to international investors. Two of the markets in India are analyzed (Bombay Stock Exchange (BSE) and Indian National Exchange (INE)) for their...

Chinese accounting restatements are mainly disclosed in companies' annual reports due to unique Chinese institutional background and regulatory setting. Using manually collected data of 1050 accounting restatements from 2003 to 2011, we study the association between Chinese accounting...

From the perspective of corporate financial accounting, we examine empirically the impact of corporate financial factors on the voluntary disclosure of environmental information. Using a sample of 138 chemical industry listed companies in China, we find that more companies disclose environment...