No. 31-4, October 2020
Index
- Accounting comparability and the value relevance of earnings and book value
- Applying visual analytics to fraud detection using Benford's law
- Board tenure: A review
- CEO horizon problem and characteristics of board of directors and compensation committee
- CEO overconfidence and corporate risk taking: Evidence from pension policy
- Creditworthiness risk over years: The evolution of credit rating standards
- Definitions and determinants of audit quality
- From static to dynamic cost structures: The case of the railroad industry
- Impact of the coronavirus pandemic crisis on the financial system in the eurozone
- Intellectual capital, liquidity, and bankruptcy likelihood
- Issue Information
- Mandatory CSR disclosure and firm investment behavior: Evidence from a quasi‐natural experiment in China
- Probabilistic time‐driven activity‐based costing
- Robinhoods and the Nasdaq whale: The makings of the 2020 big‐tech bubble
- Robotic process automation in accounting systems
- The dynamic effect of risk management on financial profitability of banks in Africa: An analytical panel quantile regression method
- The role of internal audit in the risk management process: A developing economy perspective
- The use of non‐GAAP measures in initial public offerings
- What are the ramifications and/or impacts of the US switching to a territorial tax system?