No. 32-1, January 2021

Index

• Advanced financial reporting—The French approach to the disclosure problem
• Bank corporate governance in Australia: Is there a conflict between the existing corporate culture and the Anglo‐Saxon model of corporate governance?
• Debt maturity structure and cost stickiness
• Earnings management and agency costs: Is China different?
• Employee stock options and the flawed use of the Black–Scholes option pricing model
• How cost of capital is changing: The effect of accounting information
• How does corporate social responsibility decrease serious misstatement likelihood?
• Issue Information
• Tax avoidance and over‐investment: The role of the information environment
• The determinants of residential property prices in Japan: Analyses of different monetary policy regimes
• The impact of internal and external factors of credit risk on businesses: An empirical study of Chinese commercial banks
• The role of directors with multiple board seats and earnings quality: A Singapore context