Purpose – The purpose of this paper is to clarify a number of important facts about info-gap decision theory. Design/methodology/approach – Theorems are put forward to rebut claims made about info-gap decision theory in papers published in this journal and elsewhere. Findings – Info-gap's...

Purpose – The purpose of this paper is to clarify a number of important facts about info-gap decision theory. Design/methodology/approach – Theorems are put forward to rebut claims made about info-gap decision theory in papers published in this journal and elsewhere. Findings – Info-gap's...

Purpose – The purpose of this paper is to examine the impact of a firm’s corporate governance (CG) mechanisms on the number of financial analysts following UK firms. The potential effect of the number of analysts following firms in the UK on the association between CG mechanisms and firm...

Purpose – The purpose of this paper is to update and re‐examine the role of corporate narrative reporting in improving investors' ability to better forecast future earnings change. The paper also aims to construct a risk factor for disclosure quality (DQ) and test whether such a factor is...

Purpose – The aim of this paper is twofold. First, it aims to provide better understanding for the main sources behind the value premium in the UK. Second, given that the value factor (HML) in the Fama‐French three‐factor model is itself a proxy for value premium, this paper seeks to...