No. 34-2, April 2023

Index

• Auditor choice and nonaudit fees: Evidence from group‐affiliated Indian firms
• Board gender diversity and the financial performance of Pakistani non‐financial firms: A fuzzy‐set QCA approach
• Conservatism and stock price informativeness
• Corporate debt structure: The long and the short of it
• Does the market value the accounting expertise of chief financial officers? Evidence from the market value of cash holdings
• Employee competency, diversity, and firm value
• Exploring the relationship between corporate governance and firm's performance: Does political connection matter?
• Firm's cost of debt firstly changes conservatism and then leads the choices of future diversification strategies: Evidence from Asian countries
• International joint ventures, shareholder returns, venture complexity, and political risk
• International taxation and the potential of cross‐border mergers for optimal profit repatriation
• Issue Information
• Productivity, risk, and expected stock returns
• The bidirectional relationship between corporate social responsibility and financial reporting quality: Does gender diversity matter? Evidence from US companies
• The effect of accounting conservatism on measures of financial constraints
• The effect of internal control and corporate social responsibility on conditional accounting conservatism: Evidence from France
• The impact of stakeholder orientation on tax avoidance: Evidence from a natural experiment
• What compliance commitments tell us about U.S. banks?
• What determines the financial performance micro or macro antecedents: A case of Indian general insurance