Table of contents
The costs and benefits of long-short investing: A perspective on the market efficiency literature✩
William Beaver, Maureen McNichols, Richard PriceWe highlight key assumptions implicit in the models used by academics conducting research on market efficiency. Most notably, many academics assume that investors can borrow…
141
The use of partial least squares structural equation modelling (PLS-SEM) in management accounting research: Directions for future theory development
Christian NitzlIn management accounting research, the capabilities of Partial Least Squares Structural Equation Modelling (PLS-SEM) have only partially been utilized. These yet unexploited…
1761
Industry competition and fundamental analysis
Irfan SafdarEconomic theory suggests that profits of firms in industries with higher competition are less persistent and more volatile than in industries with lower competition (Stigler…
292
The influence of individual executives on corporate financial reporting: A review and outlook from the perspective of upper echelons theory
Martin Plöckinger, Ewald Aschauer, Martin R.W. Hiebl, Roman RohatschekIn recent years, numerous studies have investigated whether individual executives and their characteristics relate to financial reporting choices. In this article, we review…
2254
ISSN:
0737-4607e-ISSN:
2452-1469ISSN-L:
0737-4607Online date, start – end:
2013Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Professor Martina Linnenluecke
- Professor Tom Smith