14 articles in this issue
Hee Jin Mun, Yerim Chung
Inventing processes are often greatly complex, resulting in the difficulty of creating breakthrough inventions. But the relationship between the complexity of inventing and the creation of breakthrough inventions and ways of dealing with the complexity of... see more
Zeleke Worku
A survey was conducted (2012 to 2014) in the City of Tshwane in order to assess and evaluate determinants of adequate municipal services that are routinely provided to operators of start-up business enterprises. Data used in the report come from 1, 058 sm... see more
Benanaya Djelloul, Badreddine Talbi
This paper examines the causal relationship between oil production and economic growth in the Organization of the Petroleum Exporting Countries OPEC: Algeria, Angola, Ecuador, Islamic Republic of Iran, Iraq, Nigeria, Qatar, Saudi Arabia, UAE, and Venezuel... see more
Taehoon Lee, Sang-gyung Jun
We investigate the impact of insider trading in after-hours block market on stock price and short sales volume, before and after the trading becomes public information. During pre-announcement period, positive (negative) abnormal stock return is generated... see more
Chun-Kai Huang, Venelle Pather, Jahvaid Hammujuddy, Knowledge Chinhamu
The resource sector accounts for a substantial proportion of market capitalization on the US and South African stock exchanges. Hence, severe movements in related stock prices can drastically affect the risk profile of the entire market. Extreme value the... see more
Kyunga Na, Jooyeon Hong
Using the female CEO and male CEO groups over a 14-year (1992–2013) period, we find that the male CEOs use aggressive discretionary accruals and real activities operations in order to report small positive earnings or small earnings increases whereas the ... see more
Hong-jo Park, Jeong-un Choi, Joonhei Cheung
This paper investigates the relationships between non-audit services, audit fee, audit hours and accounting quality. Previous studies have not provided consistent results for how simultaneous provision of audit and non-audit services by an independent aud... see more
Godfrey Marozva
This article investigates stock return volatility and contagion among the five African countries (Zimbabwe, South Africa, Egypt, Kenya, and Nigeria) and the United States of America for the period between 1998 and 2015. Engle (2002)’s Dynamic Conditional ... see more
Geun Bae Jang, Weon-Jae Kim
Earnings management is the practice of deriving certain benefits by intervening in external financial reporting or misleading certain stakeholders through adjustments to accruals without cash flow involvement or with affecting cash flows through real acti... see more
Sorah Park
External auditors are considered ‘watchdogs’ which closely monitor corporate financial reporting process and provide guidelines for investors and financial institutions. However, recent accounting scandals in Korea indicate that external auditors may cate... see more
Moyaid Sulieman
This study explores the attitudes of a group of university students about managers' leadership styles and the cultural characteristics of the Jordanian society. The amount of research on the topic of leadership styles in Jordan is rare, particularly when ... see more
Olfa Nafti, Salem Lotfi Boumediene, Slim Khouaja, Wassim Ben Ayed
The purpose of this paper is to analyze the efficiency of Islamic banks operating in different countries, over the period 2006-2009.We applied a non-parametric approach, or a Data Envelopment Analysis (DEA), that utilizes both the constant returns to scal... see more
Jeong Ho Kim, Chae Chang Im
SME often lack the capacity to keep transparency in management due to a small number of information users. Thus, the adoption of K-IFRS can be burdensome to numerous SME, which led to the enactment of Accounting Standards for Small- and Medium-sized Entit... see more
Sun Min Kang
This research investigates the attributes of firms that choose to voluntarily delist in Korea, including the evolution of firms after delisting, using performance indicators such as total assets, revenue, and net income. Empirical evidence suggests that t... see more