33 articles in this issue
Mohamed Arouri, Arif Billah Dar, Niyati Bhanja, Aviral Kumar Tiwari, Frederic Teulon
The study analyzes the dynamic interlinkage between Indias real effective exchange rate and real current account deficit using standard VAR and structural VAR (SVAR). The empirical analysis suggests that a real currency appreciation leads to an improvemen... see more
Hind El Makrini, Anissa Chaibi
Research on exporting frequently points the role of management commitment in the export performance of the firm. This article reviews the conceptual, methodological, and empirical insights gained from a systematic analysis of 65 studies conducted on this ... see more
Aymen Ajina, Danielle Sougne, Faten Lakhal
This paper aims at studying the effect of corporate disclosures on information asymmetry and stock-market liquidity in France. Specifically, the purpose of this paper is to highlight the importance of information included in the annual reports on investor... see more
Omar Farooq
Is the disclosure of non-financial information, such as that related to environmental, social, and governance (ESG), important for firm performance in emerging markets? Does the extent of information asymmetries affect the way stock market participants re... see more
Ho-Young Lee, Vivek Mande, Jong Chool Park
This study examines whether the stock market returns surrounding announcements of mergers and acquisitions (M&A) are higher for acquiring firms audited by industry specialists. External auditors are uniquely positioned to provide assurance on the financia... see more
Chang Seop Rhee, Boyoung Moon
This study investigates newly appointed Chief Executive Officers (CEOs) earnings forecasts bias at their first year term using listed firm data in Korea. Prior literature reports that new CEOs prefer to report low earnings (big bath or cookie jar accounti... see more
Omar Farooq, Mounia Rbiha, Samir Aguenaou
Can media have any influence on firm performance? Do firms in countries with more independent media perform better than firms with less independent media? This paper seeks to answer these questions by documenting the relationship between media independenc... see more
Siwoon Hong, Jong Eun Lee
Considering that stock price crashes are positively associated with opaque financial reporting and that effective internal control over financial reporting is essential for reliable and transparent financial reporting, it is thus vital to establish and ma... see more
Chengedzai Mafini, Manilall Dhurup
There remains a need to provide empirically derived and updated information on the influence of store image factors on both the satisfaction as well as the loyalty of customers that is specifically customised to the South African context. This study exami... see more
Yun Kyung Oh, Jihong Min
In the booming industry of mobile application, a new business model has arisen as a lucrative way of monetization, which is characterized by scaling up user base via free distribution and following partial monetization. As a result, popularity rank and in... see more
Jonathan M. Furdek, Susan Conners
A survey of the horse racing and horse breeding industry in Indiana was conducted in 2014 and the economic impact of this industry on the Indiana economy determined utilizing an input-output model. Comparing the results to an identical study conducted in ... see more
Raoudha Djebali, Amel Belanes
This paper investigates the effect of not only the controlling shareholders but also their identity on dividend policy. For a large panel of French firms during the period 2006-2010, we find that the dividend payout ratio increases with the ownership conc... see more
Kevin Zhao
This paper studies the impact of short sale constraints on stock price efficiency upon arrival of analyst downgrades. Examining the speed of which stock price response to analyst downgrades for pilot (short sale non-constrained) stocks and control (short ... see more
Lei Luo
Using a sample of 225 stock option grants over the period January 2006 to June 2013, we examine the economic determinants of stock option use in Chinese firms from the optimal contract and managerial power approaches. We investigate whether the same econo... see more
Kyoungwon Mo
Despite the several studies on the relationship between voluntary disclosure and conservatism, empirical findings are not conclusive. In this paper, I argue that the relation is not static but dynamic. I investigate the dynamic relation between voluntary ... see more
Keehwan Kim, Ohjin Kwon
This study examines the investment efficiency of private and public firms in Korea. Prior studies suggest that the investment efficiency of firms can change according to the companies' agency problem caused by the existence of information asymmetry. Moreo... see more
Olivier Droulers, Safaa Adil
A large amount of literature in psychology and neurosciences demonstrates that attention is preferentially and automatically oriented toward faces. This stimulus is fixed longer and processed faster compared to other classes of visual stimuli (objects). T... see more
Sonia Swanepoel, Petrus Botha, Rusty Rose-Innes
This article explicates the extent to which ethical climate, self-efficacy and hope are related. The objective of the study was to determine if a relationship exist between ethical climate, hope and self-efficacy. The relationship between these constructs... see more
Rizwan Ali, Gao Leifu, Muhammad YasirRafiq, Mudassar Hassan
This study sets out to investigate the influence of perceived value, customer expectation, corporate image and perceived service quality on the customer satisfaction particularly in Pakistan telecommunication industry. To test the conceptual framework, mu... see more
Pascal Paille, Nicolas Raineri, Patrick J Valeau
The purpose of this study is to examine the relationships between organizational citizenship behaviour, intention to search a job, intention to leave the organization, and the profession. Using a sample of social workers (N = 327), findings show that whil... see more
Christophe Bezes
Could the difficulties that retailers face in creating a seamless, cross-channel experience be due to the fact that their stores and website activate such different central and peripheral routes to persuasion that perfect transferability between channels ... see more
Nooraslinda Abdul Aris, Siti Maznah Mohd Arif, Rohana Othman, Mustafa Mohamed Zain
Fraudulent financial statements (FFS) are now placed under greater public scrutiny following an increase in the number of collapses among companies due to management fraud with loses on average at 5% of revenue (ACFE, 2014). There is consensus that manage... see more
Sarra Berraies, Maha Achour, Mehrez Chaher
The purpose of this paper is to investigate the influence of both institutional and interpersonal trust on innovation and deepens the analysis by exploring the mediating role of knowledge management (KM) practices in this relationship. Conceptually, this ... see more
Nadia Lakhal
The purpose of this paper is to investigate the effect of corporate governance devices on earnings management for French-listed firms. Particularly, it examines the relationship between corporate disclosure practices, ownership structure features and earn... see more
Christian Dianoux, Jean-Luc Herrmann, Ridha Chakroun, Sandrine Heitz-Spahn
The purpose of this research is to explore the effectiveness of Comparative Sales Pitches (CSPs) vs. NonComparative Sales Pitches [NCSPs] in terms of actual buying behavior of a new product. Using a wholesalers telephone sales campaign, we performed a qua... see more
Yu Liang
As one of the important developing countries, China has experienced a tremendous amount of economic growth in the past 30 years. This in turn has attracted a huge amount of foreign direct investment (FDI) into the country. However, according to past liter... see more
Huaili Lv, Wanli Li
Informal institutions such as culture is contingent condition affecting opportunism in large shareholders' relationships (Sauerwald and Peng, 2013). Using the data from 2003 to 2012 of Chinese family firms, our research finds that the collusions of multip... see more
Ophillia Ledimo
Organisational justice has become prominent within the leadership literature as an underlying and important aspect of governance. This study set out to examine factors influencing employees organisational justice perceptions in a South African government ... see more
Youngtae Yoo, Minjung Kang
The objectives of this study are to confirm the theories and findings of empirical research related to stock recommendations in analysts reports and to examine from various angles the significance of stock recommendation revisions in the Korean capital ma... see more
Frantz Maurer
Risk management techniques first developed by, and for, banks are now being adopted by non-financial corporations. However, while firms are already engaged in activities intended to develop their risk management practices, they often do not possess risk m... see more
Valentina Stan
A retailer can improve consumer loyalty to a store by identifying and implementing a suitable marketing strategy, which must start with proper understanding of the factors that influence shoppers choice behavior. Several empirical studies on buying behavi... see more
Mahmoud Yousef Askari
This study provides empirical evidence that using the minimum wage as a tool to generate extra taxes to establish a fully publically-funded higher education system is a harmless approach to boost funding for human capital development without changing gove... see more
Faten Ben Bouheni, Chantal Ammi
Recent turmoil and financial institutions failures in the U.S and in the EU have led to a renewed interest in corporate governance. Thus, the ultimate decisions taken to out of the crisis were to review the mechanisms of banking governance. The Islamic ba... see more