In the cultural context of “the children follow the father’s surname”, the incorporation of both parents’ surnames into the children’s surnames (i.e., the “new compound surnames” phenomenon) reflects the conceptual change during the modernization of society. Using a sample of...

Credit rating changes for long-term foreign currency debt may act as a wake-up call with up-grades and downgrades in one country affecting other financial markets within and across national borders. Such a potential (contagious) rating effect is likely to be stronger in emerging market...

This study explores aspects of chief accounting officers (CAOs), a relatively new corporate executive title that firms add to C-suites. We provide descriptive data on CAO attributes and examine the determinants of CAO appointment and their role in corporate disclosure. Our results suggest that...