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Corporate site visits, private information communication, and earnings management : evidence from China
Jiang, Yu; Lei, Adrian C. H.; Wang, Tao; Li, Chuntao - In: Review of accounting & finance 21 (2022) 4, pp. 249-273
Persistent link: https://www.econbiz.de/10013368333
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Do institutional investors' corporate site visits impact seasoned equity offering discounts? : evidence from detailed investor bids in SEO auctions
Li, Haoyang; Yang, Mingjing; Chan, Kam C.; Gao, Shenghao - In: Research in international business and finance 62 (2022), pp. 1-15
Persistent link: https://www.econbiz.de/10014248617
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Corporate tax planning and firms' information environment
Osswald, Benjamin - 2018
This study examines whether internal information quality (IIQ) is associated with firms' external information quality (EIQ) and whether tax planning moderates this association. Based on the argument that higher internal information quality allows managers to convey higher quality information to...
Persistent link: https://www.econbiz.de/10012036140
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Corporate tax planning and firms' information environment
Osswald, Benjamin - 2018
This study examines whether internal information quality (IIQ) is associated with firms' external information quality (EIQ) and whether tax planning moderates this association. Based on the argument that higher internal information quality allows managers to convey higher quality information to...
Persistent link: https://www.econbiz.de/10011949295
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Financial statement comparability and corporate tax avoidance : evidence from China
Majeed, Muhammad Ansar; Yan, Chao - In: Economic research 32 (2019) 1,2, pp. 1813-1843
Persistent link: https://www.econbiz.de/10012433939
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The impact of financial information comparability on aggressive tax avoidance with respect to the information environment
Farhadi, Zahra - In: Ėkonomičeskaja politika 15 (2020) 3, pp. 134-151
Persistent link: https://www.econbiz.de/10012404178
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Non-required CEO disclosures and stock price volatility : an ethical dilemma
Butler, Frank C.; Evans, Randy; Lamb, Nai H. - In: Business & professional ethics journal 38 (2019) 3, pp. 255-273
Persistent link: https://www.econbiz.de/10012126250
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Extent and determinants of voluntary disclosure for regulatory purposes in the Italian airport industry
Rotondo, Federico; Marinò, Ludovico - In: International journal of disclosure and governance 13 (2016) 2, pp. 157-177
Persistent link: https://www.econbiz.de/10011591189
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Do managers choose the proxy material delivery method strategically?
Cai, Yu; Jiang, Yanhui; Yin, Huifang; Zhang, Huai - In: Journal of accounting, auditing & finance : JAAF 35 (2020) 2, pp. 379-405
Persistent link: https://www.econbiz.de/10012170147
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Value relevance of voluntary internal control certification : an information asymmetry perspective
Garg, Mukesh - In: Australian journal of management 42 (2017) 4, pp. 527-559
Persistent link: https://www.econbiz.de/10011819062