Following LaFond and Watts (2008), we examine the relation between information asymmetry (as measured by PIN, probability of information-based trading) and accounting conservatism but focus on a country - Taiwan - whose institutional background is different from that of the United States. Due to...

Purpose –This paper aims to investigate whether there is heterogeneity in the relationship between the bank loan interest rate and its determinants using the quantile regression method and to reconcile some conflicting findings in prior literature. Design/methodology/approach –First, the...

Using the principles of persona and shadow from Jungian psychology, the presentation describes how strong emotions expressed by reviewers in evaluating manuscripts may be examples of the projection of the reviewer's shadow onto the paper under review. According to principles of analytic...

In this paper, we explore the relationship among rank, knowledge, ability, experience, and success in managerial accounting practice. More specifically, we investigate the predictive validity of the Libby amp; Luft (Lamp;L) model (1993) of the determinants of judgment performance. We implement...