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This paper investigates Japanese stock returns for the Friday, Monday and Tuesday surrounding U.S. Monday holiday closures. The empirical results show that U.S. Monday closures have a statistically significant impact on Japanese stock return dynamics for surrounding trading days, but do not support the hypothesis that the U.S. Monday and Japanese Tuesday effects are related. Potential explanations for the occurrence and then disappearance of the Japanese Tuesday effect rely on market microstructure properties unique to the Tokyo market. The spillover effects from New York to Tokyo have been increased in density over time, which is attributed to market structural changes represented by the introduction of Nikkei 225 index futures on the SIMEX in 1986.

This study examines the historical return behavior surrounding foreseeable or expected special closings of the New York Stock Exchange. Pre and Post special closing return behavior supports no existing hypothesis, but instead clearly demonstrates a new pre and post special closing effect similar to the pre and post holiday effect found by Ariel (1990, 1987).

This literature review aims to portray the thematic landscape of the Pacific Accounting Review (PAR) from 2013 to 2023. This paper also synthesises the special issues in PAR and identifies the main research streams that facilitate contemplating the dialogic interactions between PAR and real-world challenges. Furthermore, this paper aligns these streams with the emerging concerns in Sustainable Development Goals (SDGs) and technological disruptions to propose impactful future directions for publications in PAR.

This review adopts bibliometric analysis to establish the main research streams and objective measures for directing future publications. This paper acquires the data of 310 PAR articles from the Web of Science and ensure the data integrity before the analysis. Based on this technique, this paper also analyses PAR’s productivity, authorship and local and global impacts.

Our bibliometric analysis reveals three key research streams: (1) ESG practices and disclosures, (2) informal institutions in accounting and (3) accounting in transition. This finding affirms PAR’s relevance to real-world accounting challenges. Using a thematic map, this paper portrays the current state of PAR’s topics to identify potential directions for future publications. Further, this paper proposes three future paths for PAR: (1) the research agenda for non-financial reporting, (2) research relating to and from diverse countries considering both formal and informal contemporary contextual factors and (3) the future of the evolving accounting profession.

This study adds value to the existing PAR reviews by extending our knowledge with the latest publications, demonstrating an objective and replicable approach, and offering future directions for PAR publications.

This study examines the drivers of marketing channel participation amongst smallholder rice farmers in the northern region of Ghana.

Using a sample of 397 smallholder rice farmers drawn from a multistage sampling procedure, the study employed multivariate probit (MVP) model in the empirical estimations. In this context, the model assumes that a rice farmer should at least participate in one market channel.

The study reveals that the wholesaler market channel is the most commonly used channel among farmers, followed by the aggregator channel. However, the processor market channel is the least patronized one in the study area. The results also show statistically significant correlation coefficients in four out of the six possible combinations, implying that market channel participation among smallholder farmers is not mutually exclusive. Rice market channel participation is positively and significantly influenced by age, gender, household headship, access to credit, extension service, irrigation, improved seed and access to price information.

This study is limited in extending the analysis to include the impact of market channels on some outcome measures. This is due to data limitation.

The findings of this study add to the growing literature on smallholder market channel participation in Ghana.