15 articles in this issue
Kyunga Na
In this paper, I examine the pattern of earnings management undertaken by firms with a string of at least five-year consecutive earnings increases. Results indicate that discretionary accruals of those firms intensify as firms move towards the end of an e... see more
Bayan Yousef Farhan
This paper used learning theory and path-goal theory to propose a learning leadership model. The practical side of these two theories is suitable for this proposed model, its agenda, and its tools for improving organizational learning. The mod... see more
Alfred E. Seaman, John J. Williams
The non-financial benefits of Corporate Social Responsibility (CSR) initiatives remain an understudied controversy in the literature. We draw on elements of stakeholder theory to investigate the effect of multiple CSR initiatives on job satisfaction... see more
Peiyu Ou, Hong Zhao, Zhao Zhou
Using the data of Chinese A-share listed manufacturing firms, the study explores the influence of ERP implementation on accounting information quality from reliability and relevance. Also, the study verifies the difference of the influence in firms which ... see more
Sun Min Kang, In Tae Hwang, Kang Sung Hur
To investigate how changes in the accounting environment in Korea affect firm productivity, this study analyzes productivity by firm size and labor type from 2000 to 2014, using a Cobb–Douglas production function. We find that (1) the greater the manageme... see more
Meshari O. Al-Hajri
Concerns about the potential harm of the increased economic bond between the audit firm and the audit client resulting from the joint provision of audit and NAS have been investigated extensively in the audit literature. However, much of this research was... see more
Kyung Hee Yoon, Sung-Ho Oh, Bo-Young Kim
As the perception of lifelong work shifts into lifelong career in the job insecurity market, the career development of employees through professional and competitive career management has become more important than being loyal to a lifelong work. Furtherm... see more
Zeleke Worku
The study was conducted in Madibeng, Mamelodi and Soshanguve townships of South Africa in order to assess and evaluate the main reasons for the non-payment of municipal services by members of the community. The study was conducted based on a stratified ra... see more
Albert Tchey Agbenyegah
This study aims to evaluate the effect of selected entrepreneurial constraints on the perceived business success of small businesses. In this study the dependent variable, perceived business success is measured by two variables; business growth and existe... see more
Michael H. Anderson, Raymond Jackson
This study discusses regulatory options that federal and state legislatures might consider for the payday loan industry. These options include outright prohibition; restricting the implicit annual percentage interest rate; limiting the amount per loan; li... see more
David R. Bowes
Uncertainty about the economy can increase volatility in financial market returns. One potential source of uncertainty is the outcome of an upcoming national election. This paper uses a GARCH model to estimate the effect of uncertainty surrounding U.S. Pr... see more
Ansia Storm, Katrina Coetzee
The fight against tax evasion in South Africa is an ongoing battle. The tools available to law enforcement boil down to legislation and the enforcement thereof. The purpose of the study that was done for this article was to compare available legisla... see more
Shyam Bhandari, Anna J. Johnson-Syder
Many bankruptcy prediction models have been created over the years using a mix of variables derived mostly from accrual-based accounting statements and were industry specific. The primary issue with using a model comprised of accrual-based variables is th... see more
Matteo Rossi, Ardi Gunardi
The stock market efficiency is the idea that equity prices of listed companies reveal all the data regarding the company value (Fama, 1965). In this way, there isn’t possible to make additional returns. However, evidence against the Efficient Market Hypot... see more
Hong Zhao, Xueyan Zhao, Ning Hou
Allowing foreign strategic investors (FSIs) to hold minority stake in Chinese banks is very important for China’s banking. Based on data of 221 commercial banks from 2007 to 2015, we use difference in differences (DID) and propensity score matching (PSM) ... see more