Table of contents
The cost of granting executive stock options with strike prices adjusted by the cost of capital
Joe Cheung, Charles CorradoPurpose – The purpose of this paper is to estimate the cost of granting executive stocks with strike prices adjusted by the cost of capital. Design/methodology/approach – In the…
1608
Return‐based investment strategies in the New Zealand stock market: momentum wins
Abeyratna Gunasekarage, Hung Wan KotThe purpose of this paper is to examine the profitability of return‐based investment strategies in the New Zealand stock market; 16 such strategies are examined for the period…
922
Time budget pressure, auditors' personality type, and the incidence of reduced audit quality practices
Leanne C. Gundry, Gregory A. LiyanarachchiThis paper aims to extend the literature on reduced audit quality practices (RAQPs) by examining the relationship between time budget pressure, auditors' personality types, and…
3879
The impact of audit firm industry differentiation on IPO underpricing
Kun Wang, Michael S. WilkinsThe purpose of this paper is to investigate the relationship between auditor industry differentiation (specialization) and the underpricing of initial public offerings (IPOs). The…
1992
ISSN:
0114-0582e-ISSN:
2041-5494ISSN-L:
0114-0582Online date, start – end:
1997Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Professor Tom Scott
- Associate Professor Lily Chen
- Dr Hedy Huang
- Associate Professor Chelsea Liu
- Associate Professor Sophia Su
- Associate Professor Thu Phuong Truong