Purpose – The purpose of this paper is to propose and evaluate a new matching sample comparison method, the industry size peer matching method. Design/methodology/approach – Based on archival financial data from Compustat and econometric methods, the paper first validates that such a method...

Purpose – The purpose of this paper is to understand the impact of tenure on earnings management. Design/methodology/approach – Analytical model; multivariate regression analysis. Findings – The paper predicts that managers are conservative in managing earnings when they first start to...

Purpose – The purpose of this paper is to explore how networks of boards of directors affect relative performance evaluation (RPE) in chief executive officer (CEO) compensation. Design/methodology/approach – In this study, the authors propose that an interlocking network is an important...

Globalization and the ubiquitous nature of the Internet facilitate e‐commerce activities across nations. An empirical study was conducted using data from Greek and US consumers in order to obtain a better understanding of cross‐cultural e‐commerce adoption. The results give support for the...