This study investigates asynchronous information transmission between stock returns and abnormal posting volume on the online stock message boards in China. Based on a robust GARCH model, the study finds that there are significant two-way volatility spillover effects: a positive volatility...

We investigate whether effective corporate governance mechanisms help improve firm-level community engagement activities, using a sample of Australian mining companies for the period 2005–2013. We firstly document that effective board structure and functionality positively contribute to mining...

Purpose – The purpose of this paper is to investigate the effect of operating cycle on the differential persistence of accruals and cash flow, and the market reaction to the different components of earnings across firms with various operating cycles. Design/methodology/approach – By...

We analyze the location choice of a multinational corporation (MNC) between two host countries. We consider both passive and active governments and examine the role of production efficiencies, and of market structure, in the MNC's choice. Our findings include: (i) when the domestic firms export,...

Purpose – The purpose of this paper is report the importance of research publications for the tenure promotion and for faculty in accounting, finance, and information system (IS) areas, developing valid criteria for the assessment of quality in related journals is necessary....

We analyze the location choice of a multinational corporation (MNC) between two host countries with different market structures, i.e. the number of competing domestic firms in them. We consider the effects of import tariffs and lump-sum subsidies on the MNC's locational choice. Our findings...