Purpose: This study aims to examine whether the disclosure tone in earnings announcements is related to a firm’s corporate social responsibility (CSR) performance. Design/methodology/approach: Considering the lower likelihood of earnings management conducted by CSR-conscious firms, and the...

Purpose: New Zealand reintroduced titular honours (i.e. knighthoods and damehoods) in 2009. We document the prevalence of knights and dames on the board of directors. Design/methodology/approach: We use a probit regression to investigate what firm characteristics are significantly associated...

Purpose: This paper aims to investigate the impact of Australian Chief Financial Officers (CFOs) as board insiders on firm performance and earnings quality with reference to agency theory and theory of friendly board. Design/methodology/approach: The ordinary least square, two-stage...

Purpose: This paper aims to adopt the pitching research template of Professor Robert Faff for a proposed research project on financial statement comparability and takeover efficiency. Design/methodology/approach: This paper starts with a brief background on using the pitch research template of...

Purpose This paper aims to apply the pitching research template developed by Faff ( , 2016) to a research project on regulatory enforcement, financial reporting quality and investment efficiency. Design/methodology/approach The authors begin this paper by giving a brief commentary on using the...

Since the deregulation of foreign currency markets in 1973, the volatility of foreign exchange rates has increased substantially. Owing to this increased volatility in exchange rates it has become increasingly important to hedge foreign currency exposure. This paper provides a self-financing...