Table of contents
Continuous auditing for web‐released financial information
Chi‐Chun Chou, C. Janie ChangThe increasing provision of timely financial information through web‐based technology is expected to improve the quality of communication between a company and its stakeholders…
Determinants of management's preferences for an earnings threshold
Sherry Fang LiPrevious research has provided mixed evidence on the relative importance of three earnings thresholds that managers seek to achieve: avoiding losses, avoiding earnings declines…
Can diversification degree amplify momentum and contrarian anomalies?
Houda Ben Mhenni Haj Youssef, Lassad El Moubarki, Olfa Benouda SioudThe purpose of this paper is to analyse the impact of industrial diversification on the profitability of contrarian and momentum strategies.
The issuance of convertible bonds and earnings management: evidence from Taiwan
Ruey‐Dang Chang, Yee‐Chy Tseng, Ching‐Ping ChangThe purpose of this paper is to examine whether companies engage in earnings management during the specific years when convertible bonds are issued and redeemed; also to determine…
The evaluation of the Canadian BAX contract in managing short‐term interest rate exposure
John J. Siam, S.M. Khalid NainarThe purpose of this paper is to document stylized features and market behaviour of the Canadian Bankers' Acceptance Futures (BAX) contract; and outlook for the BAX contract as the…
ISSN:
1475-7702Online date, start – end:
2002Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Nawazish Mirza