Table of contents
Disclosure and cross‐listing: evidence from Asia‐Pacific firms
Li Li Eng, Qianhua (Q) LingThe purpose of this paper is to examine whether both country disclosure environment and firm‐level disclosures are associated with cross‐listing in the USA or London or otherwise.
Financial statement risk assessment following the COSO framework: An instructional case study
Ronald F. Premuroso, Robert HoumesThe purpose of this paper is to teach students the fundamental and most critical aspects of performing a financial statement risk assessment, a skill vital to help ensure…
Meta‐analytic review of disclosure level and cost of equity capital
Mohsen Souissi, Hichem KhlifThe purpose of this paper is to meta‐analyze the results of 22 empirical studies that examine the relationship between voluntary disclosure and cost of equity capital. The…
Green IT adoption: a process management approach
Ranjit Bose, Xin (Robert) LuoTo better understand and assist business managers to deal with green IT adoption, this paper provides a step‐by‐step process management approach.
Do US commercial banks use FAS 157 to manage earnings?
Gin Chong, Henry Huang, Yi ZhangThe purpose of this paper is to examine whether commercial banks manage earnings through their use of Level 3 valuation under The Statement of Financial Accounting…
ISSN:
1834-7649Online date, start – end:
2007Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Dr Xin (Robert) Luo
- Professor Han Donker