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This paper aims to identify and evaluate the limitations related to Xin et al. (2022). The discussant also provide suggestions for future research along this line.Design/methodology/approachIn this discussion, the discussant will attempt to identify the main limitations and provide suggestions...
The purpose of this study is to investigate the role of book values, earnings, and future earnings in equity valuation by time, life cycle stage, and market uncertainty using samples of USA and Japanese companies.Design/methodology/approachThis study employs Lubberink and Willett (2021)...
This study examines the effect of audit quality on earnings management to beat earnings targets among Chinese listed firms, taking into account the firms’ corporate social responsibility (CSR) practice.Design/methodology/approachThe sample consists of all A-shares listed in the Chinese stock...
This study aims to determine the association of Transparency and Disclosure (TD) with financial distress (FID) while the competition (as Lerner Index) moderates the association between the two.Design/methodology/approachThe panel data analysis (static model) is performed to examine the effect of...
This study empirically investigates the role of product market competition and mature-stage firm life cycle on the relation between corporate social responsibility (CSR) and market performance in an emerging market context – Malaysia.Design/methodology/approachThe authors construct a...
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