Ausgabe 3/2020
Inhalt (13 Artikel)
Original Research
R&D Investment timing, default and capital structure
Daniela Bragoli, Flavia Cortelezzi, Pierpaolo Giannoccolo, Giovanni Marseguerra
Original Research
Operating asymmetries and non-linear spline correction in discretionary accrual models
Rajiv D. Banker, Dmitri Byzalov, Shunlan Fang, Byunghoon Jin
Original Research
Hedge fund ownership and voluntary disclosure
Bok Baik, Jin-Mo Kim, Kyonghee Kim, Sukesh Patro
Original Research
How do industry peers influence individual firms’ voluntary disclosure strategies?
Ling Tuo, Ji Yu, Yu Zhang
Original Research
Does risk disclosure in prospectus matter in ChiNext IPOs’ initial underpricing?
Monica Hussein, Zhong-guo Zhou, Qi Deng
Original Research
The SOX 404 control audit and the effectiveness of additional audit effort in lowering the risk of financial misstatements
Chan Li, K. K. Raman, Lili Sun, Rong Yang
Open Access
Original Research
Bank competition, information specialization and innovation
Lin Tian, Liang Han, Biao Mi
Original Research
Shari’ah-compliant Sukuk versus conventional bond announcements: is there a wealth effect?
Ghadeer Khartabiel, Ahmad Abu-Alkheil, Tunku Salha Tunku Ahmad, Walayet Khan
Original Research
Does accounting conservatism deter short sellers?
Archana Jain, Chinmay Jain, Ashok Robin
Original Research
When is cash king? International evidence on the value of cash across the business cycle
Jiaxing You, Ling Lin, Juanjuan Huang, Min Xiao