Table of contents
Voluntary disclosures and market response to earnings announcements
Guy Dinesh Fernando, Justin Giboney, Richard A. SchneibleThe aim of this paper is to investigate the impact of voluntary disclosure on information asymmetry between investors and the average information content of subsequent the…
Are earnings strings restrained after SOX?
Mark Kohlbeck, Jomo Sankara, Errol G. StewartThis paper aims to examine whether external monitors (auditors and analysts) constrain earnings strings, an indicator of earnings management, and whether this monitoring is more…
Determinants of divestiture methods for US firms: asset sell-off versus equity carve-out
Dung Pham, Thanh Nguyen, Hari AdhikariThe purpose of this paper is to examine two different choices of corporate divestiture for US firms: selling off assets to public firms or issuing stocks in equity carve-outs. The…
The long-run performance of US firms pursuing IPOs in foreign markets
Robert Killins, Peter V. EglyThe purpose of this paper is to investigate the long-run performance of a unique set of US domiciled firms that have bypassed the US capital markets in pursuit of their initial…
R&D investment decisions of IPO firms and long-term future performance
Tatiana Fedyk, Natalya KhimichThe purpose of this paper is to link valuation of different accounting items to research and development (R&D) investment decisions and investigate how suboptimal R&D choices…
Auditors’ assessment of the capital market liability of foreignness
Deborah Drummond Smith, Kimberly C. Gleason, Joan Wiggenhorn, Yezen H. KannanThis paper aims to apply the Capital Market Liability of Foreignness (CMLOF) framework to the audit fees of a sample of foreign firms listed on US exchanges to examine whether…
The effectiveness of risk disclosure practices in the European insurance industry
Irma Malafronte, Maria Grazia Starita, John PereiraThis paper aims to examine whether risk disclosure practices affect stock return volatility and company value in the European insurance industry.
ISSN:
1475-7702e-ISSN:
1758-7700ISSN-L:
1475-7702Online date, start – end:
2002Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Nawazish Mirza