Articles

1. Determinants of bank efficiency in developed (G7) and developing (E7) countries: role of regulatory and economic environment

   • Asma Nasim
   • Muhammad Ali Nasir
   • Gareth Downing

   Original Research Open access 18 April 2024

   

2. Exploring the connections: Dividend announcements, stock market returns, and major sporting events

   • Fakhrul Hasan
   • Basil Al-Najjar

   OriginalPaper Open access 15 April 2024

3. Book-to-market effect and product life cycle

   • Ming-Che Hu
   • Alex YiHou Huang
   • Dan-Liou Yu

   Original Research 14 April 2024

   

4. Locally-rooted directors

   • Axel Kind
   • Christophe Volonté

   Original Research Open access 14 April 2024

   

5. Eco-innovation and corporate waste management: The moderating role of ESG performance

   • Khaldoon Albitar
   • Nohade Nasrallah
   • Yadong Wang

   Original Research Open access 14 April 2024

6. Do board monitoring and audit committee quality help risky firms reduce CSR controversies?

   • Cemil Kuzey
   • Habiba Al-Shaer
   • Abdullah S. Karaman

   Original Research 13 April 2024

   

7. Does the audit committee member’s accounting experience associated with key audit matter types?

   • Ahmed Aboud
   • Hany Elbardan
   • Amr Kotb

   Original Research 12 April 2024

8. Robust portfolio strategies based on reference points for personal experience and upward pacesetters

   • Zongrun Wang
   • Tangtang He
   • Luu Duc Toan Huynh

   Original Research 11 April 2024

   

9. Cash flow duration and market reactions to earnings announcements

   • Wenlian Gao

   Original Research 08 April 2024

10. Do markets value manager-investor interaction quality? Evidence from IPO returns

    • Shibo Bian
    • Iftekhar Hasan
    • Zhipeng Yan

    Original Research 08 April 2024

11. Political landscape and liquidity of non-U.S. stocks from emerging markets

    • Jang-Chul Kim
    • Qing Su

    Original Research 08 April 2024

12. Shedding light on foreign currency cash flow hedges: transparency and the hedging decision

    • Han Jin
    • Beverly B. Marshall

    Original Research Open access 07 April 2024

13. To mitigate the effect of underwriter bargaining power on IPO pricing through audit committee under an economy of little information asymmetry

    • Lanfeng Kao
    • Min-Hsien Chiang
    • Anlin Chen

    Original Research 06 April 2024

    

14. The order in a series of continuous special items and the likelihood of income classification shifting

    • Haeyoung Shin
    • Michael Lacina
    • Shanshan Pan

    Original Research 03 April 2024

15. Trade secret laws and initial public offering underpricing

    • Chu-hsuan Chang
    • Woan-lih Liang
    • Yanzhi Wang

    Original Research Open access 02 April 2024

    

16. Nothing to fear: strong corporate culture and workplace safety

    • Jesper Haga
    • Fredrik Huhtamäki
    • Timmy Thor

    Original Research Open access 02 April 2024

17. The diversification benefits of cryptocurrency factor portfolios: Are they there?

    • Weihao Han
    • David Newton
    • Libo Xiao

    Original Research Open access 31 March 2024

    

18. Freedom of choice impact on country-specific liquidity commonality

    • Pawan Jain
    • Mohamed Mekhaimer
    • Mark A. Sunderman

    Original Research Open access 30 March 2024

19. Reduced disclosure and default risk: analysis of smaller reporting companies

    • Shiyan Yin
    • Kai Yao
    • Rong Huang

    Original Research Open access 27 March 2024

    

20. Regulatory and contextual factors influencing earnings and capital management decisions: evidence from the European banking sector

    • Raffaela Casciello
    • Marco Maffei
    • David A. Ziebart

    Original Research Open access 24 March 2024

    

21. The scorching temperatures shock effect on firms’ performance: a global perspective

    • Chai Liang Huang
    • Lai Ferry Sugianto

    Original Research 21 March 2024

    

22. The iSPAC

    • Tasawar Nawaz

    Original Research Open access 15 March 2024

    

23. Bank intervention and firms’ earnings management: evidence from debt covenant violations

    • Yichu Huang
    • Lei Chen
    • Frank Hong Liu

    Original Research Open access 12 March 2024

24. Machine learning and trade direction classification: insights from the corporate bond market

    • Mark Fedenia
    • Tavy Ronen
    • Seunghan Nam

    Original Research 08 March 2024

    

25. Two-tier board characteristics and expanded audit reporting: Evidence from China

    • Emad Noureldeen
    • Mohamed Elsayed
    • Jianming Ye

    Original Research Open access 08 March 2024

26. Vertical propagation of default risk along the supply chain

    • Mu-Shu Yun
    • Ko-Chia Yu

    Original Research 05 March 2024

    

27. Order backlog and its association with fundamental analysis metrics and future earnings

    • Rajiv Banker
    • Russell Barber
    • Han-Up Park

    Original Research 26 February 2024

28. Short-term credit policies and operating performance

    • Godfred Adjapong Afrifa
    • Ishmael Tingbani
    • Hussein Halabi

    Original Research Open access 26 February 2024

29. Hedge fund activism and corporate intangible capital investments

    • Christof Beuselinck
    • Luc Desrousseaux

    Original Research 20 February 2024

    

30. Stock price crash and information environment: Do CEO gender and financial expertise matter?

    • Ammar Ali Gull
    • Ammar Abid
    • Rizwan Mushtaq

    Original Research 09 February 2024

31. Macroeconomic uncertainty and earnings management: evidence from commodity firms

    • Alessandro Paolo Rigamonti
    • Giulio Greco
    • Alessandro Capocchi

    Original Research Open access 08 February 2024

32. Breaking the Big Four brand’s halo effect precisely: evidence from the association between RMM coverage ratios and integrated audit effectiveness

    • Dong Drew Li
    • Wenguang Lin
    • Zheng Cheng

    Original Research 04 February 2024 Pages: 1291 - 1328

    

33. Perk consumption and CEO turnover

    • Yifan Zhan
    • Hung-Gay Fung
    • Wai Kin Leung

    Original Research 04 February 2024

34. External social networks and tax avoidance

    • Chih-Liang Liu
    • Junmao Chiu

    Original Research 02 February 2024

35. Syndicated loans: mapping the trends, sources and intellectual evolution

    • Mohammed Saharti
    • Sajid M. Chaudhry
    • Syed Mujahid Hussain

    Original Research 01 February 2024

    

36. You scratch my back and i scratch yours: evidence from relationship-based bidding in IPO auctions

    • Wenjun Wang

    Original Research 30 January 2024

37. Military directors and stock price informativeness: What's all the fuss about?

    • Tasawar Nawaz
    • Tahseen Nawaz

    Original Research Open access 20 January 2024

    

38. The impact of political uncertainty on the cost of capital

    • Frank Kwabi
    • Andrews Owusu
    • Agyenim Boateng

    Original Research 20 January 2024

39. Social media disclosure and reputational damage

    • Xing Huan
    • Antonio Parbonetti
    • Zhewei Zhang

    Original Research 20 January 2024

    

40. Public access to in-house meeting reports and stock liquidity: evidence from China

    • Hanyu Zhang
    • Rong Ding
    • Hang Zhou

    Original Research 16 January 2024

    

41. An improved criterion for almost marginal conditional stochastic dominance

    • Wei-Han Liu
    • Jow-Ran Chang
    • Guo-Jun Yang

    Original Research 13 January 2024 Pages: 1251 - 1290

    

42. Corporate investment decisions with switch flexibility, constraints, and path-dependency

    • Spiros H. Martzoukos
    • Nayia Pospori
    • Lenos Trigeorgis

    Original Research 10 January 2024 Pages: 1223 - 1250

    

43. Audit committee equity incentives and stock price crash risk

    • Zhe Shen
    • Haili Li
    • Xinming Liu

    Original Research 30 December 2023 Pages: 1145 - 1190

44. Research note: An investigation of the relation between pre-IPO dividends and vendor sales

    • Paul B. McGuinness

    Original Research 23 December 2023 Pages: 889 - 910

45. The externality of politically connected directors’ resignations on peers’ cost of debt

    • Ting Liu
    • Shaoqing Kang
    • Lihong Wang

    Original Research 19 December 2023 Pages: 1191 - 1221

46. Realized higher moments and trading activity

    • Shu-Fang Yuan

    Original Research 14 December 2023 Pages: 971 - 1005

47. CEO power and corporate strategies: a review of the literature

    • Sanjukta Brahma
    • Fotini Economou

    Original Research Open access 11 December 2023 Pages: 1069 - 1143

    

48. Optimal dividend decisions with capital infusion in a dynamic nonterminal bankruptcy model

    • Shu Zhang
    • Peimin Chen
    • Chunchi Wu

    Original Research 11 December 2023 Pages: 911 - 951

    

49. Opioid crisis effects on local firms’ risk

    • Sabri Boubaker
    • Zied Ftiti
    • Wael Louhichi

    Original Research 08 December 2023

    

50. Earnings quality and board meeting frequency

    • Nikos Vafeas
    • Adamos Vlittis

    Original Research Open access 03 December 2023 Pages: 1037 - 1067