Purpose – The purpose of this paper is to investigate the impact of independent directors and ownership structure on voluntary disclosures of Vietnamese listed firms. Design/methodology/approach – Year‐ending 2008 annual report disclosures of 45 Vietnamese listed firms are analyzed....

Purpose The purpose of this paper is to provide some new empirical evidence on the weekend effect (one of the best known anomalies in financial markets) in Ukrainian futures prices. The analysis uses various statistical techniques. Design/methodology/approach The analysis uses various...

Purpose The purpose of this paper is to explore trading strategies that exploit investors’ anchoring bias. Design/methodology/approach This paper forms portfolios based on nearness ratio and other anomaly variables under one- and two-way sorts. The portfolio return series are then regressed on...

Purpose – The purpose of this paper is to investigate how foreign and domestic investors differ in their beliefs about the relative merits of a firm's political connections. Design/methodology/approach – These differences are employed to explain cross-sectional variation in the previously...

Purpose This paper aims to investigate, in China stock market, whether the reputation loss of a firm caused by financial restatements will lead to significant economic consequences such as financial distress and how a firm should respond to such a crisis. Design/methodology/approach This paper...

Purpose – The purpose of this paper is to investigate the relationship between the political connections of firms, managerial incentives and auditor choice. Data from China were used to determine whether managers in firms with political connections are more likely to hire auditors of low...

Purpose – This paper aims to examine corporate social responsibility (CSR) in the context of listed Chinese firms. In particular, it examines the relationships between CSR and profitability, state ownership and tax reporting behavior. Design/methodology/approach – The paper is an empirical...