Table of contents
Sunk costs and quasi-hyperbolic discounting: keeping profitable commitments by considering sunk costs
Brian KnoxManagerial accounting education generally insists that managers should never consider sunk costs. This suggestion seems inconsistent with a common mode of thinking about future…
Advancing empowerment research in management control: the effects of access to information and deadlines
Vincent Bicudo de Castro, VG SridharanThis paper aims to capture the effects of access to information and deadlines on empowerment and subordinate managers’ effectiveness. The purpose is to contribute to the growing…
Informational role of futures volume for spot volatility
Shailesh Rastogi, Vikas Tripathi, Sunaina KuknorThe paper aims to explore the informational role of futures volume in the simultaneous relationship between option volume and spot volatility to forecast the volatility of the…
Investigating green investment payoff in China
Qi Chen, Mary LowThis study aims to use Porter’s hypothesis (PH), which tests whether corporates’ green investment has an impact on their economic performance (EP). The study argues that…
Sponsor ownership and IPO initial return: evidence from Pakistan stock exchange
Waqas Mehmood, Rasidah Mohd-Rashid, Abd Halim Ahmad, Saqib AminThe purpose of this paper was to examine whether or not the sponsor lock-up ratio, lock-up period, regulation changes and interaction variable (oversubscription [OSR]) affected…
Effect of mandatory sustainability disclosure announcements:cross-country evidence
Zhongtian Li, Jing JiaThis study aims to examine whether announcements of mandatory sustainability disclosure affect corporate sustainability performance (CSP).
Determinants of de jure adoption of international financial reporting standards: a review
Maria Ming BengtssonThe purpose of this paper is to systematically review extant studies on what makes a country fully, partially or not adopt international financial reporting standards (IFRS) and…
Gross profit manipulation in emerging economies: evidence from India
Manish Bansal, Ashish Kumar, Vivek KumarThis study aims to explore peer performance as the motivation behind gross profit manipulation through two different channels, namely, cost of goods sold (COGS) misclassification…
ISSN:
0114-0582Online date, start – end:
1997Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Professor Tom Scott
- Dr Pei-Chi Kelly Hsiao
- Associate Professor Chelsea Liu
- Associate Professor Sophia Su
- Associate Professor Thu Phuong Truong
- Dr Lily Chen