Abstract We survey the burgeoning literature on determinants and consequences of firm‐specific future stock price crash risk. synthesise a vast body risk, identify weaknesses, offer research opportunities. categorise into: (i) financial reporting corporate disclosures, (ii) managerial incentives characteristics, (iii) capital market transactions, (iv) governance mechanisms, (v) informal institutional mechanisms. Despite large into very little attention has been directed towards understanding crash.

In order to address the ascending turnover rate among social workers in China, this article presents idea, based on identity theory, that professional is an important factor influencing rate. Employing structural equation modelling (SEM) techniques, study found was negatively associated with workers’ intentions, and job satisfaction mediated relationship between their intentions. The findings suggest more work needs be done education public image construction China.

ABSTRACT This paper investigates the effect of related-party transactions (RPTs) on audit fees in China. RPTs may violate arm's-length assumption regular market-based transactions, impairing representational faithfulness and verifiability accounting data and, as a consequence, increase clients' auditor-assessed business risk. The presence magnitude such are therefore likely to fees. On other hand, could be lower for firms with because auditors face less difficulty verifying them, opposed...

The peptide ligands of the CLAVATA3/EMBRYO SURROUNDING REGION-RELATED (CLE) family have been previously identified as essential signals for both short- and long-distance communication in plants, particularly during stem cell homeostasis, fate determination, overall growth development. To date, most studies on CLE focused model plants especially those involving apical meristems. Relatively little is known about role peptides tall trees other plant In this review, we summarize genes regulating...

Purpose The purpose of this paper is to investigate the impact different categories ownership concentration on corporate voluntary disclosure practices in New Zealand. Design/methodology/approach study applies panel data regression analysis a sample Zealand listed companies from 2001 2005. Two‐stage least squares (2SLS) conducted. Ownership categorised into four mutually exclusive structures. Findings finds that firm‐year observations characterised by financial institution‐controlled...

Purpose The purpose of this paper is to investigate the effect ownership concentration on CEO compensation and firm performance relationship in New Zealand. Design/methodology/approach applies regression analysis data from Zealand listed companies 2001 2005. Findings study finds a non‐linear compensation‐firm relationship, that negatively (positively) related firms with high (low) concentrated structure respectively. Research limitations/implications Results provide evidence for proposition...

Abstract This paper investigates the relationship between audit fees and both fair value exposure changes in of investment properties. The study is motivated by limited inconclusive evidence on effect full reporting for illiquid assets. Using hand‐collected data from Australian real estate industry, we find a negative (positive) association (changes properties). Our findings also indicate that use unobservable inputs estimates properties does not significantly increase risk fees. Further,...

Purpose This paper aims to investigate the association between International Financial Reporting Standards (IFRS) effort due higher levels of material adjustments and audit fees. In addition, this tests whether these associations differ industry specialist auditors non-specialist auditors. Design/methodology/approach The authors measure IFRS by using differences local GAAP IFRS. More specifically, they in balances accounts that are prepared under as opposed previously used Australian...

Purpose The purpose of this paper is to investigate whether regulatory restriction on executive compensation in Chinese state-owned enterprises beneficial firm performance. authors also examine the role monitoring mechanisms offsetting effect restriction. Design/methodology/approach Multivariate analysis conducted using archival data from listed companies over period 2007-2014. Findings findings show that negatively associated with a firm’s accounting performance, and negative ameliorated...

This paper investigates whether the restriction on executive compensation in Chinese state‐owned enterprises (SOEs) imposed by Government's say‐on‐pay schemes is conducive to corporate risk taking. Using a sample of listed SOEs over period 2005–2018, we find that negatively associated with taking, suggesting regulatory intervention pay may produce unintended consequences. Our analyses also demonstrate this negative effect taking driven growth stage business life cycle and those provinces...