We examine whether cross-firm return predictability is associated with accounting quality (AQ), and find that stock returns of good AQ firms significantly positively predict one-month-ahead stock returns to industry- and size- matched poor AQ firms. In testing a delayed-information-processing...

E-commerce (electronic commerce) industry is highly dynamic and fast-growing business model on the Internet. The customers are changing from their conventional method of purchasing to the internet-based purchasing. The customer can purchase a product by seeing the images and complete description...