• Do CSR performance and reporting facilitate access to debt financing in emerging markets? The role of asset structure and firm performance • Association between executives’ foreign background and audit fees • Early adopters of institutional creativity in integrated reporting • Do ESG ratings and COVID-19 severity score predict stock behavior and market perception? Evidence from emerging markets • Another look at the asymmetric relationship between stock returns and trading volume: evidence from the Markov-switching model • Corporate governance and green innovation: international evidence
(Volume 23, Issue 1)
• Corporate investment sensitivity to equity market misvaluation • While previous literature has emphasized the causal relationship from liquidity to capital, the impact of interbank network characteristics on this relationship remains unclear… • The relative valuation of cash flow and current accruals affected by their extremity • Recent studies on the securities market’s differential pricing of earnings components have shown that cash flow from operations is more highly valued than total accruals and that…
• The impact of investor protection on stock market volatility • Intellectual capital efficiency, institutional ownership and cash holdings: a cross-country study • The heterogeneous role of economic and financial uncertainty in green bond market efficiency
(Volume 22, Issue 5)
• Dividend policies and stock volatility-empirical evidence from Middle Eastern stock markets • The impact of feminism on bank performance: the case of Vietnam • Do firms manage earnings after a downgrade in their credit rating? • On the foundations of firm climate risk exposure • Audit quality, firm performance and risk: evidence from Greece • Audit quality, value relevance, integrated reporting and the moderating role of business ethics: evidence from European ESG firms • On performance drivers of European Fintechs around venture capital: exploring the role of founders’ experience • Many observers believe that industry experience of entrepreneurs drives successful new entrepreneurial firms. However, whenever it comes to disruptive digital ventures such as…
(Volume 22, Issue 4)
• Bank diversification and earnings management: the moderating effect of female directors • Investor’s values and investment decision towards ESG stocks • The influence of corona pandemic on stock returns of companies listed on the Palestine Stock Exchange • Audit(or) type and audit quality in emerging markets: evidence from explicit vs. implicit restatements • Board attributes and corporate social responsibility disclosure quality based on information typology • Does the influence of competition and compensation on hospital quality vary with ownership type?
(Volume 22, Issue 3)
• The Ramadan effect on commodity and stock markets integration • Critical audit matters: litigation, quality and conservatism • An econometric understanding of Fintech and operating performance • Accounting comparability and financial distress • Busy audit committee directors and corporate narrative disclosure in Oman • Over-investment and ESG inequality
(Volume 22, Issue 2)
• The power of minority shareholders: evidence from voting on the related party transaction proposals in China • Changes in the DJIA: market reactions and economic cycles • Do depositors discipline the banking sector? Evidence from an emerging economy • A bibliometric analysis of political connections literature • High-speed railway and urban construction investment bond yield spreads: a quasi-natural experiment • The role of analyst coverage and value-relevance of energy efficiency
(Volume 22, Issue 1)
• Does cost-inefficiency in Islamic banking matter for earnings uncertainty? • Do environmental, social and governance practices affect portfolio returns? Evidence from the US stock market from 2002 to 2020 • The impact of short sale prospect on income smoothing • Putting the Aumann–Serrano Riskiness Index to work • Market reaction to the Russian Ukrainian war: a global analysis of the banking industry