This investigation expects to inspect and analyze the effect of derivative transactions on earnings management, role corporate tax avoidance in moderating management worth pertinence earnings, Worth Pertinence earnings. examination utilizes information from non-monetary organizations Indonesia Thailand for period 2013-2017 with 91 test organizations. investigation, is calculated based Jaggi mod...

This study investigates whether investors react to disclosures of sustainable development. The further examines if the legislative change has affected investors’ perception on sustainability disclosure via corporate governance mechanism. With recent in Korea, gender quota may have negatively impacted due tokenism. In this study, we employ a natural experiment and event with 72 largest Korean fi...

We examine the value relevance of insider trades in Europe and find that both purchases sales well-connected insiders are positively associated with long-term abnormal returns. argue market perceives networked as more informative, leading to higher For insiders, decreases their negative information content, lower Our results do not support view use informational advantage extract economic rents...