No. 35-3, July 2024

Index

• Costs and benefits of the LIFO‐FIFO choice
• Does corporate governance affect investment efficiency of Indian firms? Panel evidence from new governance indices
• Exploring cash refund capital reduction in Taiwan: Empirical insights from bull and bear markets
• Has R&D investment become riskier for CEOs after the Sarbanes Oxley Act?
• Incremental value relevancies in the development of reporting of sustainability performance
• Legal origin and bank lending behavior in developing countries: The mediating role of revenue diversification
• The impact Dodd Frank's Act on audit firm tenure