The influence of work safety information disclosure on performance of listed companies in high-risk industries: Evidence from Shenzhen stock Exchange

Zhang, Xuanyu; Liu, Suxia; Mei, Qiang; Zhang, Jingjing

doi:10.1016/j.heliyon.2023.e20494

Cited by 1 publication

(2 citation statements)

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“…Ref. [21] found that occupational safety disclosure positively impacts the firm performance. Finally, Ref.…”

Section: Empirical Review and Hypotheses' Developmentsmentioning

confidence: 99%

“…Earnings management practices can have a variety of positive (or negative) effects on firm performance [2,[17][18][19][20], and the extent of operational risk disclosure is a critical factor in this relationship. Previous studies have shown that higher-quality operational risk disclosure can improve firm performance and reduce the cost of equity [8,21,22], while other studies have found that risk disclosure can reduce the cost of capital and management's tendency to misreport earnings [23,24]. Other recent research has examined the moderator effect of corporate governance (or other factors) on the relationship between earnings management and firm performance [25,26].…”

Section: Introductionmentioning

confidence: 99%

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The Operational Risk Disclosure Threshold Effect in the Earnings Management–Sustainability Firm Performance Nexus in Saudi Arabia: A Dynamic Panel Threshold Regression Model

Alsulami

2024

Sustainability

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Although the relationship between earnings management and firm performance has been well explored in the literature, sustainable performance has not yet been examined. Furthermore, the literature has not addressed the issue of nonlinearity between earnings management and firm performance. Therefore, this paper aims to examine the potential nonlinear relationship between earnings management and sustainable firm performance in Saudi Arabia using a sample of 70 listed firms over the 2015–2022 period. Specifically, it investigates the operational risk disclosure threshold effect in the earning management–sustainable firm performance nexus. To do so, the dynamic panel threshold regression model (DPTR) is performed. The result proves that there is a threshold effect of operational risk disclosure in the relationship between earning management and sustainable firm performance. Specifically, the threshold values of operational risk disclosure for the three models are estimated at 6 between the low- and the high-operational-risk-disclosure regimes. In the lower regime, firm performance decreases when earning management increases; however, in the higher regime, firm performance increases when earning management increases. These outcomes support the predictions of agency and positive accounting theories.

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“…Ref. [21] found that occupational safety disclosure positively impacts the firm performance. Finally, Ref.…”

Section: Empirical Review and Hypotheses' Developmentsmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

The Operational Risk Disclosure Threshold Effect in the Earnings Management–Sustainability Firm Performance Nexus in Saudi Arabia: A Dynamic Panel Threshold Regression Model

Alsulami

2024

Sustainability

View full text Add to dashboard Cite

show abstract

The influence of work safety information disclosure on performance of listed companies in high-risk industries: Evidence from Shenzhen stock Exchange

Cited by 1 publication

References 49 publications

The Operational Risk Disclosure Threshold Effect in the Earnings Management–Sustainability Firm Performance Nexus in Saudi Arabia: A Dynamic Panel Threshold Regression Model

The Operational Risk Disclosure Threshold Effect in the Earnings Management–Sustainability Firm Performance Nexus in Saudi Arabia: A Dynamic Panel Threshold Regression Model

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