Mashhad, 9177948974
Iran
http://Hesarzadeh.profcms.um.ac.ir/
Ferdowsi University of Mashhad
accounting; financial reporting quality; uncertainty; collective role; decision tree; trade-off
managerial ability, earnings quality, emerging markets, Iraq Stock Exchange, ISIS
Religious atmosphere, Audit fees, Audit risk, Agency costs, Islam, Family firms
boards of directors, busyness, productivity, agency conflicts, busyness hypothesis, emerging capital market
Codification strategy, Personalization strategy, Intellectual capital, Innovation, SMEs
Regulatory oversight, Managerial ability, Spillover effect, Difference-in-differences design, Emerging capital market
Securities commissions, Complexity, Opportunistic managerial behavior, Information-processing costs, Spillover effect, Information obfuscation
Accounting; Corporate Reporting Readability, Managers, Regulatory Review Risk, Comment Letters, Processing Fluency Theory
Processing Fluency, Spillover Effect, Readability, Informational Efficiency, Emerging Capital Markets
Quality of financial disclosures, Readability, Managerial discretion, Discretionary readability, Firm fundamentals, Uncertainty
Corporate Governance, Agency Conflicts, Comment Letters, Regulatory Review Risk, CEO Ability, Management, Heuristic Cues Theory
CSR, Oversight, Comment letter, Spillover effect, Managers, Emerging markets
