A5074993588- Corporate Finance and Governance
- Auditing, Earnings Management, Governance
- Financial Reporting and Valuation Research
- Financial Markets and Investment Strategies
- Corporate Taxation and Avoidance
- Risk Management in Financial Firms
- Corporate Social Responsibility Reporting
- Taxation and Compliance Studies
- Working Capital and Financial Performance
- Private Equity and Venture Capital
- Political Influence and Corporate Strategies
- Environmental Sustainability in Business
- Financial Distress and Bankruptcy Prediction
- Accounting and Organizational Management
- Market Dynamics and Volatility
- Arsenic contamination and mitigation
- Corruption and Economic Development
- Capital Investment and Risk Analysis
- Firm Innovation and Growth
- Credit Risk and Financial Regulations
- Community Development and Social Impact
- Insurance and Financial Risk Management
- Energy, Environment, Economic Growth
- RNA modifications and cancer
- Family Business Performance and Succession
Massey University
2015-2024
University of Chicago Medical Center
2024
University of Westminster
2024
Chicago Department of Public Health
2017-2023
University of Chicago
2012-2023
University of California, Santa Cruz
2022
Green University of Bangladesh
2022
Bangabandhu Sheikh Mujib Medical University
2022
Kyushu University
2020
Begum Rokeya University
2020
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.
Purpose The aim of this paper is to examine empirically the managerial earnings management practices financially distressed firms, and consider whether these changed during recent global financial crisis. Although corporate distress has been a topic research interest for many years, manipulation by firms received relatively little attention. Design/methodology/approach uses three measures distress, discretionary accruals, popular proxy management, investigate impact on management. Findings...
Abstract This study investigates the corporate risk‐taking and performance consequences at different stages of firm life cycle. We find that is higher in introduction decline cycle, but lower growth mature stages. also during stage (growth maturity stage) affects future adversely (positively). document managerial propensities increase periods high investor sentiment firms cycle respond to differently. Collectively, these results suggest has explanatory power for behaviour.
The
Abstract We synthesise the empirical literature on determinants and consequences of financial distress, critique findings offer suggestions for future research. categorise these indicators into (i) firm‐level fundamental determinants, (ii) macroeconomic (iii) corporate governance determinants. reporting auditing consequences, operational capital market (iv) consequences. suggest that research can make a more meaningful contribution, by developing comprehensive models predicting distress...
Alterations in DNA methylation frequently occur hepatocellular cancer (HCC). We have previously demonstrated that hypermethylation candidate genes can be detected plasma before HCC diagnosis. To identify, with a genome-wide approach, additional hypermethylated could used for more accurate analysis of early diagnosis, we analyzed tumor and adjacent nontumor tissues from 62 Taiwanese cases using Illumina arrays (Illumina, Inc., San Diego, CA) screen 26,486 autosomal CpG sites. After Bonferroni...
Abstract Manuscript Type Empirical Research Question/Issue This study investigates whether the existence of a separate risk committee and characteristics are associated with market disclosures. It also tests role in affecting disclosures varies for different firm life cycle stages. Findings/Insights Using 677 firm‐year observations financial firms from Gulf Cooperation Council (GCC) countries during years 2007–2011, we find that greater disclosures, an effect is more pronounced mature‐stage...
Auditing as a corporate governance mechanism has attracted considerable research attention. Because of the information asymmetry between managers and outside shareholders, auditors are hired to provide independent assurance that financial statements prepared following generally accepted accounting principles. The credibility such depends on independence, both in fact appearance, auditor. Over years, however, independence come under increased scrutiny because their joint provision audit...
Purpose The purpose of this paper is to provide a meta‐analysis the effect of: auditor and audit‐related variables; firm‐specific variables on auditors' propensity issue modified audit opinions. Auditor include Big N affiliation, firm industry specialization, partner tenure, provision non services report lag. Some important size, leverage, profitability. Design/methodology/approach Stouffer combined test employed as technique for paper. produces z ‐statistic that can be used direction...
Purpose This paper seeks to examine the relationship between corporate governance and value‐relevance of accounting information in Australia. Design/methodology/approach uses board, audit committee external related variables proxy for governance. Value‐relevance is measured by adjusted R 2 derived from a regression stock price on earnings equity book values following Ohlosn's accounting‐based valuation framework. Findings Regression results show that firms with strong structure exhibit...
This article examines the effects on cost stickiness of firms’ involvement in corporate social responsibility (CSR) activities. Cost represents asymmetric behavior whereby magnitude increases response to an increase activity level is greater than decreases with a decrease level. We hypothesize that CSR requires ongoing investments value-creating activities; hence, it difficult scale down committed resources instantly even when declines. use two different proxies and find support for...