This study examines the idiosyncratic manager-specific influence on a corporate cash policy. Although traditional economic theories such as trade-off theory and agency theory have already contributed to a deeper understanding of corporate cash policy, we examine whether the integration of...

Purpose – This paper seeks to examine the association between a firm's extent and precision of customer value disclosure and its implied cost of equity capital. In addition, it aims to investigate whether industry competition intensity attenuates this association. Design/methodology/approach...

This paper sets out to enquire about the nature of constituents' participation in the IASB's due process in terms of representation (constituents' diversity and characteristics) and drivers to participate. We choose to adopt a multi-issue/multi-period approach to investigate constituents' formal...