The objective of this study is to analyse the influence of CEO managerial work role and broad information on the profitability of the firm. The research model is based on five hypotheses on the relationship between work ...

This study develops a mathematical framework to analyze the time series of profitability ratios in the early stages of a startup. It is assumed that the expenditure of the startup grows at a steady rate and generates a ...

Research on International Standards on Auditing (ISAs) would greatly benefit from a research framework that categorizes the research streams related to ISAs and suggests areas for future research. This paper reviews the ...

This paper aims to extract firm failure processes (FFPs) by using failure risk and rank the importance of failure risk contributors for different stages of FFPs. The dataset is composed of 1234 bankrupt firms from different ...

This paper investigates the effect of financial development on government bond returns in developed and emerging markets under different market conditions. Using a quantile regression framework for quarterly panel data ...

Although clean energy equities have emerged as a new asset class for market participants, especially environmentally concerned investors, existing and previous studies pay very little attention to how equity investors in ...

This paper investigates the cyclicality of bank liquidity creation. Since liquidity creation is a major economic function of banks, their liquidity creation behavior may amplify business cycle fluctuations. Using the ...

There is much discussion about usefulness of book-tax differences in evaluating firm performance. This study contributes to this discussion assessing the information content of estimated and actual taxable income for Finnish ...

In this paper, we examine whether the economic bond between an individual engagement partner and client threatens auditor independence and thus audit quality. We also investigate if auditors good economic position acts as ...

This paper addresses the question whether adoption of International Financial Reporting Standards (IFRS) is associated with low earnings management in unlisted companies in three European countries. Therefore, this paper ...