In this paper, we examine whether findings on downward accrual-based earnings management for firms publicly ‘seeking a buyer’ from the US can be extrapolated outside of the US context, given that past research has indicated that the function of the Merger and Acquisition (M&A) markets is...

Purpose: The purpose of this study is to quantify the impact of online customer reputation on financial profitability. Design/methodology/approach: Online reputation is captured by extracting the most recurring textual themes associated with customer satisfaction and dissatisfaction, expressed...

Purpose: The purpose of this study is to quantify the impact of online customer reputation on financial profitability.Design/methodology/approach: Online reputation is captured by extracting the most recurring textual themes associated with customer satisfaction and dissatisfaction, expressed...

We examine the association between accounting conservatism, expressed in the form of asymmetric timeliness of recognition of economic gains and losses, and corporate social responsibility (CSR). We provide evidence that, under unfavorable macroeconomic conditions and financial constraints, as...