Issues

Discussion of commercial lender judgment and fair-value recognition: an investigation into the impact of future accounting standards

Nen-Chen (Richard) Hwang
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Earnings opacity and corporate governance for Chinese listed firms: the role of the board and external auditors

Wing Him Yeung; Camillo Lento
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Deception by commission or by omission – management forecasts surrounding share repurchases

Anthony Chen; Hung-Yuan (Richard) Lu
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Effects of financial distress and financing constraints on trade credit provisions

Igbekele Sunday Osinubi
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Integrated capitals reporting and companies' sustainable value: evidence from the Asian continent

Mutalib Anifowose; Salihin Abang; Muntaka Alhaji Zakari
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Aggregate market attention around earnings announcements

William M. Cready; Abdullah Kumas
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The future of integrated reporting in an emerging market: an analysis of the disclosure conformity level

Desi Adhariani; Nick Sciulli
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Audit committee returnees and auditor choice: evidence from China

Zejiang Zhou; Haoran Wang; Xiaoyan Cheng
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