Table of contents
Banking mergers – an application of matching strategy
Nafis Alam, Seok Lee NgASEAN region has emerged as a major hotspot for banking mergers and acquisitions (M&A) in Asia. This paper aims to examine the determinants of acquisitions for 47 acquired banks…
The trading patterns and performance of individual vis-à-vis institutional investors in the Qatar Exchange
Walid M.A. AhmedThe main thrust of the present study is to look into the trading patterns of behavior and investment performance exhibited by individual and institutional investor categories in…
Corporate governance efficiency and internet financial reporting quality
Laurent Botti, Sabri Boubaker, Amal Hamrouni, Bernardin Solonandrasana– This paper aims to shed some light on the role of boards of directors in improving internet financial reporting (IFR) quality.
Dual audit, audit firm independence, and auditor conservatism
Chan-Jane Lin, Hsiao-Lun Lin, Ai-Ru YenThis study aims to examine whether China's unique dual audit policy affects one specific aspect of audit quality: auditor conservatism. In China, listed companies issuing…
Financial reporting and economic implications of statements of financial standards No. 132(R) and No. 158
Sergey KomissarovThe purpose of this paper is to address two questions: did adoption of Statements of Financial Accounting Standards No. 132(R) and No. 158 affect neutrality of the financial…
ISSN:
1475-7702Online date, start – end:
2002Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Nawazish Mirza