Keyphrases
Degree of Operating Leverage
100%
Income Smoothing
80%
Accounting Conservatism
80%
Financial Leverage
80%
Estimation Method
80%
Operating Leverage
70%
Credit Rating
53%
Conservatism
53%
Earnings Management
46%
Big Data
40%
Ifrs
40%
Financing Strategy
40%
Accounts Receivable
40%
Life Cycle Perspective
40%
Financial Restatements
40%
Digital Game Industry
40%
Value Loss
40%
Cost-benefit Analysis
40%
Information Asymmetry
40%
Sources of Value
40%
COVID-19
40%
Insider Trading
40%
Research Management
40%
Legal Risk
40%
Accrual Anomaly
40%
Self-dealing
40%
Power Values
40%
Company Value
40%
CEO Power
40%
Trade-off Theory
40%
Fiscal Year-end
40%
Customer Concentration
40%
Development Management
40%
Social Capital
40%
Cash Flow
40%
Audit Fee Premium
40%
Value Relevance
40%
Differential Characteristic
40%
ASC 606
40%
Audit Fees
34%
Restatements
32%
Addiction
26%
Conservative Accounting
26%
Firm-level
26%
Gaming Addiction
26%
Economic Cost
26%
Life Cycle Stages
24%
Static Accounting
24%
Accounting Measures
24%
Discount Rate
24%
Economics, Econometrics and Finance
Industry
80%
Profit
74%
Accounting Policy
60%
Earnings Announcement
60%
Life Cycle
40%
Insider Trading
40%
Social Capital
40%
Cash Flow
40%
Research and Development Management
40%
Information Asymmetry
40%
Firm Value
40%
Accounts Receivable
40%
Financial Restatement
40%
Incentives
40%
Capital Structure
40%
Investors
27%
Capital Market Returns
27%
Discount Rate
24%
Economic Costs
20%
Cost of Debt
20%
Credit Rating
20%
Private Information
20%
Stock Price
16%
Propensity Score Matching
13%
Investment Appraisal Techniques
13%
Welfare
10%
Manufacturing Industry
8%
Financial Statement Analysis
8%
Corporate Headquarters
6%
Utility Industry
5%
Probit Model
5%