Managerial Finance: Volume 49 Issue 3

The long-term relationship between the US housing market and HNWIs

Eric Le Fur

The authors analyze the long-term relationship between the US housing market and the concentration of high net worth individuals.

Strategic emphasis and accounting conservatism

Minyoung Noh, Jimi Park, Shijin Yoo

The authors examine how a firm's strategic emphasis (SE) on value appropriation (VA) over value creation (VC) is associated with accounting conservatism.

Investor attention and reaction in COVID-19 crisis: sentiment analysis in the Indian stock market

Nang Biak Sing, Rajkumar Giridhari Singh

This paper aims to investigate the influence of attention and sentiment in the Indian stock market during the unusual COVID-19 crisis in the first and second waves of the pandemic.

Does the gender of board members influence the choice of sustainability report format of listed firms? Empirical evidence from India

Kofi Mintah Oware, Gilbert Kwabena Amoako, Osman Babamu Halidu

This study examines the effect of gender board characteristics on the choice of sustainability report format in India. A sustainability report covers the environmental and social…

A study of Silicon Valley firms' accounting losses

Stoyu I. Ivanov, Matthew Faulkner

Small firms, which represent much of the Silicon Valley region, tend to experience losses due to their small scale, small customer base and lack of diversification. The authors…

Bond rating determinants and modeling: evidence from India

Sanjay Sehgal, Vibhuti Vasishth, Tarunika Jain Agrawal

This study attempts to identify fundamental determinants of bond ratings for non-financial and financial firms. Further the study aims to develop a parsimonious bond rating model…

The impact of mandated option expensing on CEO pay duration: evidence from FAS 123R

Adam Welker

Prior studies show that accounting considerations related to executive compensation impact managerial incentives, which in turn can impact real investment. These studies, however…

International linkages of emerging market index futures, under the closure of underlying spot market – evidence from Indian Nifty futures

Sivakumar Sundararajan, Senthil Arasu Balasubramanian

This study examines the dynamic linkages between the Indian Nifty index futures traded on the offshore Singapore Exchange (SGX) and US stock indices (DJIA, NASDAQ and S&P 500…