Purpose – The purpose of this paper is to analyze the impact of public and private information of Tunisian firms on stock liquidity. Design/methodology/approach – The paper uses a sample of 41 Tunisian firms listed in Tunis Stock Exchange for the year 2007. Public information disclosed in...

Purpose – The purpose of this paper is to determine the preparedness of the small- and medium-sized enterprises (SMEs) for the International Financial Reporting Standard (IFRS) for SMEs in Turkey; and to analyze the effect of several firm characteristics on such preparedness....

Purpose – There is limited evidence on how differences in economic environments affect the demand for and supply of auditing. Research on audit pricing has mainly focused on large client markets in developed economies; in contrast, the purpose of this paper is to focus on the small client...

Purpose – The purpose of this paper is to assess the practice of income smoothing in the Gulf Cooperation Council (GCC) emerging markets; Saudi Arabia, Kuwait, United Arab Emirates, Oman and Qatar. Then, to examine the impact of income smoothing on the earnings quality to decide whether income...

Purpose The purpose of this paper is to focus on valuation practices applied by analysts to derive target price forecasts in Asian emerging markets. The key objective of this study is to understand valuation model preference of analysts and to compare the predictive utility of target price...

Purpose – The purpose of this paper is to evaluate if there are any momentum patterns in stock and sectoral returns and if they can be explained by the risk factors. Design/methodology/approach – The methodology involves portfolio generation based on company characteristics and short‐term...

Purpose The purpose of this paper is to investigate the long-run equilibrium relationship between developed, emerging and frontier markets of the Asia-Pacific region during January 2000 to June 2016. Design/methodology/approach Zivot and Andrews’ unit root test is used to examine the existence...

Purpose – The study investigates the internet‐based electronic commerce (EC) adoption profile of small and medium‐sized enterprises (SMEs) in Turkey as well as the factors affecting their willingness to adopt EC usage. Design/methodology/approach – EC adoption is measured by a composite...

Purpose – Traditional market selection analysis relies on purely macroeconomic and political factors and fails to account for an emerging market's dynamism and future potential. The objective of this paper is to present a tool composed of four criteria specific to the preliminary assessment of...

Purpose – The purpose of this paper is to investigate, in an emerging market, the simultaneous effects of country of design (COD), country of manufacture (COM), and brand image on consumers' perceptions of bi‐national products. A comprehensive model broadens country‐of‐origin literature...