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Purpose – The purpose of this paper is to investigate the relationship between corporate governance and firm performance by conducting a meta-analysis of 25 previous studies. The analysis has three specific concerns, i.e. the moderating effects of legal systems (common law or civil law),...
Purpose – This paper aims to examine whether information search frequency of accounting information is related to the explanatory power of accounting information for firm market value. It also examines whether information content and state of nature can have an impact on this relationship....
Purpose – This paper aims to investigate the impact of the filing of Form 20-F to the Securities and Exchange Commission (SEC) on short-term trading volume and return by those foreign firms which list their securities in the US Stock Exchanges. Design/methodology/approach – The authors collected...
Purpose – The purpose of this paper is to investigate, following the adoption and implementation of International Financial Reporting Standards (IFRS) in the European Union (EU), whether accounting choices continue to be significantly influenced by national institutional factors with particular...
Purpose – This paper aims to examine whether capital market rewards firms with good corporate sustainability practices in an international setting by using the Dow Jones Sustainability Index (DJSI hereafter) as an integrated measure of firm sustainability performance. Design/methodology/approach...
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