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PurposeThe purpose of this study is to investigate the long-term performance of firms that early adopted Statement of Financial Accounting Standard 142 (SFAS 142).Design/methodology/approachIn particular, the paper focuses on a relatively lengthy time frame after the standard became effective in...
PurposeThis paper aims to provide new insights on the determinants of social and economic sustainability reportings of multinational enterprises (MNEs) in three Anglo-Saxon countries, mainly Australia, the UK and South Africa, from the perspective of corporate governance, stakeholder and...
PurposeThis study aims to investigate the motivation of financial analysts issuing forecasts on weekends and the impact of such behavior on forecast accuracy and analysts’ careers.Design/methodology/approachLogistic regression and ordinary least squares models with Huber–White standard errors...
PurposeThis study aims to examine the effect of board independence on firm valuation of group-affiliated firms in distinct Indian setting.Design/methodology/approachThis study uses a sample of 317 listed firmscomprising 1,350 firm-year observations for the period 2008-2012. The value-relevance...
PurposeInformation technology (IT) largely affected contemporary businesses, and accordingly, it imposes challenges on the auditing profession. Several studies investigated the impact of IT, in terms of the extent of use of IT audit techniques, but very studies are available on the perceived...
PurposeThe purpose of this paper is to examine the way serial correlation in quarterly earnings forecast errors varies with firm and analyst attributes such as the firm’s industry and the analyst’s experience and brokerage house affiliation. Prior research on financial analysts’ quarterly...
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