No. 35-2, April 2024

Index

• Can unexpected pension contributions improve employee productivity? Evidence from the Tax Cuts and Jobs Act of 2017
• Cyberattacks, cash conversion cycle, and corporate performance
• Does the Ind AS moderate the relationship between capital structure and firm performance?
• Fragility or habitualized corporate behavior? Corporate and macroeconomic determinants of debt dollarization: Evidence from Turkey
• How activist investors value target firms: Evidence from hedge fund presentations
• Issue Information
• Reassessing theories of capital structure: Empirical insights from companies listed in Vietnam
• Retracted: International expansion and audit opinion shopping: A signaling perspective
• Retraction: International expansion and audit opinion shopping: A signaling perspective
• SME tax avoidance in the presence of informal competition from shadow economy
• The impact of COVID‐19 on investor response to earnings and monthly sales news
• The impact of IFRS 9 on the cyclicality of loan loss provisions