Engaging independent directors at the board room is nothing new. The unexpected downfall of Enron and World Com in the 2000 has raised many eyebrows. Tasking internal and external auditors alone seems no longer sufficient to monitor firms¡¯ daily operating processes, procedural and reporting...

This paper examines whether a simple fundamental analysis strategy based on historical accounting information can predict stock returns. Construction and material sector are chosen in this study. Five common stock return predictor used in this study are price earning (PE), return of equity...

This empirical research involves determination on customers’ confidence on hotel’s custodian of customers’ personal information as Kao et al. (2008) suggests that increase customers’ confidence may enhance customers’ satisfaction experiential value and may...