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...

Actor-network theory, which is considered as a development of socio-technical structuralism school, observes reservation and stability of networks containing personal and impersonal components such as individuals, organizations, communication software and hardware, and infrastructural standards by examination of socio-technical dimensions concurrently.The goal of this research is studying the i...

Accounting research has extensively debated the impact of non-audit services (NAS) provided by auditors on auditor independence and on clients’ financial reporting quality. Most research on this debate uses data resulting from a SEC disclosure rule in 2000. We provide evidence on this controversy using data from the years 1978-1980 to re-examine the relation between fees for NAS provided by aud...

Purpose: The aim of this study is to demonstrate the impact that integrated reports on quality financial report by analyzing relationship between them. current aims It applies it 132 companies listed in Iraq Stock Exchange for year 2022. Theoretical framework: nature reports: Company are an essential means through which decision-making information can be delivered stakeholders. So corporate mus...