No. 34-3, July 2023
Index
- Adjusted versus unadjusted earnings: An empirical analysis of pro forma adjustments in large German public companies
- Auditor tax expertise and corporate tax avoidance: Evidence from Taiwan
- CEO's characteristics and value creation from corporate spin‐offs
- Comparison of the effects of earnings management on the financial cost between companies in developed and emerging European countries
- Corporate social responsibility and tax avoidance: Channeling effect of family firms
- Does corporate social responsibility play a moderating role in trading silence prior to bad news earnings announcements?
- Early evidence of the effect of ASU 2017‐12 on derivative disclosure compliance
- How do CEOs make investment decisions in their early years of tenure? Evidence from investment efficiency
- Impacts of environmental sustainable performance reporting on the stock price crash risk and stock liquidity: The mediating role of predictability and comparability
- Inventory overproduction and managerial ability
- Issue Information
- Loss control case reports to OPE25 on FinTech for SOX ratio to consider for solvency and insurance underwriting
- Managerial compensation and firm performance: The moderating role of managerial ownership and other governance factors
- Managerial sentiment and predicted and opportunistic special items
- Rethinking worrying about the stock market, but instead, anxious about employment
- Revisiting the impact of ASC 280: Liquidity, operating performance, and market value
- The effect of accounting for high performing employee services as a right of use asset on the balance sheet on nonprofessional investors judgments
- The impact of the Sarbanes–Oxley Act on the integrity of financial reporting: Was it meritorious?
- Why do firms heap dividends? New evidence on the key role of firm characteristics
- Yield curve of Treasury Bills in Japan under different regimes of non‐traditional monetary policy