This paper examines the impact of firms' digital transformation on management earnings forecasts with a sample of Chinese firms. Using a deep learning model and textual analysis, we create a proxy for digital transformation based on the frequency of keywords related to digitization in firms'...

In the face of the increasing frequency of climate change-related natural hazards and the resulting losses across the globe, companies are recognizing the importance of addressing climate-related risks and opportunities and taking timely actions to cope with them. While numerous large companies...

The purpose of this research is to examine the impact of green electronic auditing on accounting information reliability and the mediating role of cloud computing in the Jordanian Social Security Corporation. A survey of 500 employees in the Jordanian Social Security Corporation was used to...

We analyze how tax incentives (bonus depreciation) affect real investment choices of firms by exploiting an exogenous variation in regional tax regulation in former East Germany (Development Area Law, DAL). Our rich administrative panel data for the universe of German manufacturing firms at the...

The goal of the current study is to determine how the internal control system (ICS) in Jordanian Islamic banks affects the link between the accounting information system (AIS) and employee performance (EP). The study's target audience is actual Jordanian Islamic Bank workers, and a sample of 92...

One of the major challenges faced in the area of accounting for sustainability is the complexity and uncertainty of the subject matter, beginning with the lack of a clearly understood definition of sustainable development (SD) (Herath & Gamini, 2005). In most of the literature, SD is defined as...

Trading in a secondary stock market not only redistributes wealth among investors but also generates information that guides subsequent investment. We provide a positive theory of disclosure that reflects both functions of a secondary market. By making private information public, disclosure...

We study changes in financial reporting around economic crises from a historical perspective through the lens of punctuated equilibrium evolution. Historical evidence and contemporary economic analyses indicate that corporate financial reporting plays a minor role in precipitating economic...

Whether a contract is complete or incomplete is treated as an exogenous factor in much accounting and economics research, even though the level of completeness of the contract is determined by the negotiating parties. This study conducts an experiment to explore the antecedents of contract...

Volunteers’ inputs to public and other not-for-profit organisations are significant. However, while statisticians gather data on volunteering, accountants do so less often due to a debate as to whether the relevance of recognising volunteer input in financial reports outweighs the reliability...