...Teddy Ossei Kwakye; Kamran Ahmed Purpose The study examines the mediating role of accounting information quality (AQ), a proxy for firms' information risk, in firms' business strategy and the cost of equity (COE) nexus to highlight how AQ provides a mechanism through which a company's business...

...Dominique Dufour; Philippe Luu; Pierre Teller Purpose This paper analyses the role of accounting information quality on leverage adjustments. More specifically, the authors investigate whether a better accounting information leads to a higher speed of adjustment to the target financial leverage...