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Guest editorial

Review of accounting & finance, 2020-01, Vol.19 (1), p.1-4 [Peer Reviewed Journal]

Emerald Publishing Limited 2020 ;ISSN: 1475-7702 ;EISSN: 1758-7700 ;DOI: 10.1108/RAF-02-2020-237

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  • Title:
    Guest editorial
  • Author: Fung, Scott
  • Subjects: Accounting ; Corporate governance ; Disclosure ; Earnings management ; Equity funds ; Fair value ; Hedging ; International finance ; Investment advisors ; Securities markets ; Social responsibility ; Stockholders ; Volatility
  • Is Part Of: Review of accounting & finance, 2020-01, Vol.19 (1), p.1-4
  • Description: The paper titled “Fair value, corporate governance, social responsibility disclosure and banks’ performance” by Yi Zhang, Gin Chong and Ruixin Jia examines the interplay of various corporate disclosures and the information content of corporate disclosures on firm performance. The paper titled “Active fund managers and earnings management at portfolio companies” by Javeria Farooqi, Surendranath Jory and Thanh Ngo examines the empirical relations between the types of mutual funds and the level of earnings manipulation at the companies that comprise their stock portfolios. While the main goal of this special issue is to advance the knowledge and practice in these research areas, future research may continue to explore any emerging issues (changes in regulations, industries, global financial markets, technologies, etc.) that affect the intricate interrelations between financial markets and institutions, heterogeneous investors and corporate governance mechanisms.
  • Publisher: Patrington: Emerald Group Publishing Limited
  • Language: English
  • Identifier: ISSN: 1475-7702
    EISSN: 1758-7700
    DOI: 10.1108/RAF-02-2020-237
  • Source: ProQuest Central
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