Although Byrne and Pierce [(2007) Towards more comprehensive understanding of the roles of management accountants, <italic>European Accounting Review</italic>, 16(3), pp. 469-498] found that an increasing regulatory burden may decrease accountants' chances of getting involved in business, little is known about...

Purpose – This paper aims to investigate who causes post-announcement drift and whether this drift is observed for various types of news announcements. Design/methodology/approach – Using Finnish share ownership data, the authors examine the trading behavior of foreign and domestic investors...

Purpose – This paper aims to investigate who causes post‐announcement drift and whether this drift is observed for various types of news announcements. Design/methodology/approach – Using Finnish share ownership data, the authors examine the trading behavior of foreign and domestic...