A recent study by Hong and Kazperczyk (2005) finds that sin stocks – publicly-traded stocks in the gaming, tobacco, and alcohol industries are neglected by the stock market despite generating abnormal stock returns. We examine a rational explanation for their findings. Are the excess returns and investor neglect of sin stocks attributable to higher levels of information risk arising from poor f...

Purpose Many countries are enacting regulations or/and recommendations to promote gender equality in the workplace, especially top leadership and management positions. However, despite current research on diversity firm outcomes, authors know comparatively little about how different female roles drive such outcomes. This study explores this notion an emerging market by examining effect of finan...

This study examines the association between auditor-provided tax services (APTS) and financial reporting quality to determine if APTS impairs auditor independence or generates knowledge spillover. Lower (higher) financial reporting quality is generally viewed as evidence supporting auditor independence impairment (knowledge spillover). We use the quality of the income tax accrual estimate from ...

Despite existing studies on the determinants of integrated reporting quality, such are rare in financial sector. The aim this study is to investigate quality firms. More specifically, influence firm size, age, profitability, auditor length report, institutional and economic development, quality. data for was obtained from a sample 18 firms across countries period 2013 2019 with total 106 year o...

the purpose of this paper is to investigate the association between the intellectual capital of firms and their earnings quality. the research was conducted with 158 accepted companies and 948 firm-year observations from iran stock market. empirical studies were conducted based on hypothesis by value added intellectual coefficient as measures of intellectual capital and taking absolute value of...