Foreign institutional ownership and demand for accounting conservatism: evidence from an emerging market Mohamed KhalilAydin OzkancYilmaz Yildiz Original Research Open access 10 September 2019 Pages: 1 - 27
Bank earnings management and analyst coverage: evidence from loan loss provisions Yongtao HongFariz HuseynovWei Zhang Original Research 08 August 2019 Pages: 29 - 54
Credit information sharing and loan default in developing countries: the moderating effect of banking market concentration and national governance quality Samuel FosuAlbert DansoEmmanuel Adegbite Original Research 09 August 2019 Pages: 55 - 103
The influence of cultural diversity on the convergence of IFRS: evidence from Nigeria IFRS implementation Jude EdeigbaChristopher GanFelix Amenkhienan Original Research 16 August 2019 Pages: 105 - 121
On accounting’s twenty-first century challenge: evidence on the relation between intangible assets and audit fees Sudip DattaAnand JhaManoj Kulchania Original Research 24 August 2019 Pages: 123 - 162
Model and estimation risk in credit risk stress tests Peter GrundkeKamil PliszkaMichael Tuchscherer Original Research 22 October 2019 Pages: 163 - 199
Differential market valuations of board busyness across alternative banking models Marwa ElnahassKamil OmotesoVu Quang Trinh Original Research Open access 03 September 2019 Pages: 201 - 238
Price limit changes, order decisions, and stock price movements: an empirical analysis of the Taiwan Stock Exchange Donald LienPi-Hsia HungChiu-Ting Pan Original Research 05 September 2019 Pages: 239 - 268
The risk management implications of using end of day consensus pricing for single name CDS Tavy RonenOleg SokolinskiyBen Sopranzetti Original Research 16 October 2019 Pages: 269 - 304
Of substitutes and complements: trade credit versus bank loans in Japan, 1980–2012 Chim M. LauUlrike Schaede Original Research 18 October 2019 Pages: 305 - 326
When analysts encounter lottery-like stocks: lottery-like stocks and analyst stock recommendations Mei-Chen Lin Original Research 19 October 2019 Pages: 327 - 353
Mutual funds, tunneling and firm performance: evidence from China Amon ChizemaWei JiangXiaoqi Song Original Research Open access 09 November 2019 Pages: 355 - 387