Purpose – The purpose of this paper is to investigate the relationships between the Index of Economic Freedom , equity market performance and its volatility. Design/methodology/approach – The paper examines whether the level of economic freedom is significant for a country's stock market...

Purpose – The purpose of this paper is to provide a complementary analysis of finance journals that are often being overlooked in prior studies. Specifically, the authors examine the Australian Business Dean Council’s (ABDC’s) C-ranked journals in terms of their authors’ affiliations...

Purpose – The purpose of this paper is to provide a selective review of literature and presents a conceptual framework in journal and institution rankings. Several streams of ranking literature are analyzed. Design/methodology/approach – The authors provide a conceptual framework to analyze...

Purpose – The purpose of this paper is to investigate the impact of the US Securities and Exchange Commission (SEC) accelerated deadline on foreign firms, and the 20-F filing practices and factors relating to the filing lags. Design/methodology/approach – The authors identified 338 firms...

Purpose – The objective of this paper is to simultaneously identify influential articles, journals, institutions, and researchers in marketing research in recent years using a threshold citation analysis. Design/methodology/approach – The threshold citation analysis counts the number of...

Purpose – The purpose of this paper is to investigate the rationale for the failure of management and auditors to identify material internal control weaknesses (ICWs) in their initial Sarbanes‐Oxley Act of 2002 (SOX) 404 reviews, resulting in subsequent restatement of their opinions....

Purpose – The purpose of this study is to examine the change in audit fees for US‐listed foreign firms in their first year of providing Section 404 auditor attestation reports for fiscal years ending between July 15, 2006 and July 14, 2007. Design/methodology/approach – During the sampling...

Purpose – The purpose of this paper is to study the relationship between institutional holdings and analyst coverage in the context of the heterogeneous nature of institutional investors. Design/methodology/approach – Similar to prior studies (e.g. Ke and Ramalingegowda; Ramalingegowda and...

Purpose This paper aims to examine the relation between religiosity and formal financing in the context of long- and short-term corporate loans. Design/methodology/approach This paper uses archival methodology to conduct a multiple regression analysis with the amount of long- and short-term...

Purpose The purpose of this paper is to examine the relation between Buddhism/Taoism and dividend payout decisions among Chinese listed firms during 2003-2013. Design/methodology/approach The authors include all Chinese A-share listed stocks in their sample during 2003-2013 and use a multiple...