No. 34-4, October 2023

Index

• CFO accounting education on the choice of earnings management
• Corporate teamwork culture and management earnings forecast quality
• Dividend smoothing and ownership concentration: Evidence from Latin America
• Does diversity in supervisory boards affect profitability and corporate social responsibility?
• IFRS diffusion and earnings quality: Moderating role of firm size and IFRS specialists
• Impact of Basel III liquidity and capital regulations on bank lending and financial stability: Evidence from emerging countries
• Impact of risk on capital structure adjustments: Evidence from the African markets
• Investigating earnings management practices and the role of the board and committees in emerging markets: Evidence from Malaysian public companies
• Issue Information
• Non‐bank financing of small and medium size firms in developing economies: Effect of management control systems including large firm affiliation
• Regional capital flow and capital allocation efficiency of high‐tech enterprises in China
• Shareholder activism: Further evidence on the relationship between activists’ demands and shareholder value creation
• The generalist CEO pay premium and CEO risk aversion
• The impact of director blockholders on abnormal accruals and inventory
• The impacts of business ethics and diversity on ESG disclosure: Evidence from Hong Kong
• The selection of control variables in capital structure research with machine learning