Issues

Out-of-sample earnings forecasting for OLS and Theil–Sen models relative to a na.ı.ve no-change model

Rick Neil Francis
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The effect of financial analysts on the economic implications of disclosed lease information – a note

Su-Jane Hsieh; Yuli Su
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The copycat effect: do social influences allow peer team members' dysfunctional audit behaviors to spread throughout the audit team?

Rebecca J Wetmiller
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Integrated reporting and cost of capital in sub-Saharan African countries

Haruna Maama; Ferina Marimuthu
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Abnormal disclosure tone, earnings management and earnings quality

Heba Abou-El-Sood; Dalia El-Sayed
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Are family firms reluctant to report impairment losses? Evidence from private firms

Charlotte Haugland Sundkvist; Tonny Stenheim
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The digital transformation of microfinance institutions: an empirical analysis

Gregor Dorfleitner; Davide Forcella; Quynh Anh Nguyen
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Voluntary disclosure and complexity of reporting in Egypt: the roles of profitability and earnings management

Mai Mohammed Alm El-Din; Atef Mohammed El-Awam; Farid Moharram Ibrahim; Ahmed Hassanein
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Board directors' home regions and CSR disclosure: evidence from France

Nadia Ben Farhat Toumi; Rim Khemiri; Yosra Fourati Makni
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