Previous research has argued that the degree of co-movement of stock returns (the R² of a market regression) at country-level can be explained by the interaction of firmspecific and market-wide information. The R² measure has been used to investigate a number of issues of potentially great...

Recent research uses the degree of stock returns co-movement as a measure of the quality of a country’s information environment. It has been argued that stronger property rights, better corporate governance regimes and more efficient enforcement mechanisms lead to prices incorporating more...

We develop and test a model of high quality annual report discourse. The model is trained and evaluated on reports published between 2007 and 2018 by London Stock Exchange-listed firms shortlisted for an award by corporate reporting experts. We use methods from computational linguistics to...

We provide a methodological contribution by developing, describing and evaluating a method for automatically retrieving and analysing text from digital PDF annual report files published by firms listed on the London Stock Exchange (LSE). The retrieval method retains information on document...

This paper examines the links between accounting quality, proxied by earnings timeliness and conservatism, and the composition of the board of directors. Results indicate that firms with a higher proportion of outside board members are more likely to recognise bad news in earnings on a timely...

Este artigo explora a especificidade conceptual da sociologia do comportamento económico, enquanto alternativa à orientação dominante da sociologia económica. Ancorada na tradição da Teoria Social clássica, que recupera e atualiza, a sociologia do comportamento económico aborda...

This study examines cultural factors influencing brand building strategies in the Chinese market. Our purpose is to investigate what Chinese consumers value in a brand, examining consumer behavior as well as manufacturers and their business strategies to respond to customers. Findings show a...