This study investigates the cross sectional determinants of online disclosure practices of companies listed in the Cyprus Stock Exchange (CSE). Regression analysis is employed to explore the potential dependence of online corporate disclosure practices on size, profitability, leverage and the...

This paper introduces intellectual capital analysis to soccer club management. Applying a holistic approach to the soccer club organization, we set up an intellectual capital map of value-creating intangible resources of a soccer club, such as player performance, fan loyalty, club winning...

This paper introduces a normative view on corporate reputation management; an algorithmic model for reputation-driven strategic decision making is proposed and corporate reputation is conceptualized as influenced by a selection among organizational priorities. A portfolio-based approach is put...

This paper explores the business transactions between a company and its own shareholders, or their affiliates, also known as related party transactions, by compiling a unique panel data set of US public maritime shipping companies for 2011 to 2018, a period of ample liquidity due to extensive...

We explore the effect of the presence of female directors in boards of directors on the economic impact of bank mergers and acquisitions (M&As). Using a unique, hand-collected dataset on 1,130 M&As announced by U.S. banks between 2003 and 2018, we find a significant negative relationship between...

We discover that in each shipping segment the price of scrap, earnings, and the fleet size are jointly determined. Deploying a Vector Error Correction model, we find that international steel-scrap prices explain ship scrap prices, but the price of nickel, crude oil, and seaborne trade have an...

Purpose: This paper aims to explore the effect of interlocking directorates on agency conflicts and corporate performance in the shipping industry.Design/methodology/approach: The authors use social network analysis to discover central nodes in the network of personal and corporate connections...

We investigate second-hand vessel price heterogeneity. Based on a sample of 5,591 purchase and sale transactions in the dry bulk sector over the period 1998-2016, we deploy a nonparametric regression technique to assess the determinants of vessel price and vessel price variability. Next, we use...

This paper investigates the structure of scientific collaboration in auditing research and its impact on the production of published research. To this end, we model networks of authors who published auditing research papers in 12 peer-reviewed accounting and auditing journals from 1997 to 2016....

This paper examines net asset value (NAV) discounts and premiums in the setting of the maritime shipping industry. We employ a qualitative study with equity analysts as well as a quantitative study with a unique panel data, to explore and empirically investigate, respectively, the reasons...