No. 34-1, January 2023
Index
- Are banking and accounting expertise on the audit committee related to bank loan terms?
- Audit committee characteristics and Key Audit Matters (KAMs) disclosures
- Board diversity: Are firms rewarded?
- Does internationalization matter for corporate social performance of Chinese firms?
- Does mandatory disclosure affect recognition of contingent liabilities? Evidence from FIN 48
- Evaluating Large Bank Risk Using Stock Market Measures in the Basel III Period
- Exploring the effects of family control on dividend policy—Evidence from Canada
- Green business practices and corporate financialization: Role of female directors in Chinese small and medium enterprises (SMEs)
- Human capital management accounting issues for SOX compliance with Basel III final framework operational risk standards
- Impact of negative interest rate policy on the swap market in Japan: Comparative analysis before and after yield curve control
- Is the global supply chain hard to reverse? Understanding manufacturing strategies of Chinese, Japanese, and South Korean Firms
- Issue Information
- Linguistic attributes and trade credit: Evidence from textual analysis of earnings conference calls
- Taxes and trade credit: Evidence from the 2017 tax cuts and jobs act
- The effects of SFAS 123R on earnings management