Purpose: When a firm goes public for the first time, its prospectus serves as an important reference for investors. It is required by regulation that the risk factors which have significant influence on the business be disclosed in the prospectus. The purpose of this study is to analyze how...

Purpose: The purpose of this paper is to examine the various factors that influence a small and medium enterprise’s (SME) decision to apply for bank loans. Design/methodology/approach: Data from survey responses of 145 SMEs from Selangor and the Federal Territory of Kuala Lumpur are used for...

Purpose: The purpose of this paper is to focus on the influence of mood/emotions and religious experience on Islamic stock markets during the Ramadan month. Design/methodology/approach: This study uses stock returns data of two countries – Saudi Arabia and Iran – from January 2008 to...

Purpose: The purpose of this paper is to detect variations in earnings management activity across industries and the possible influence of various industry variables on these variations. Design/methodology/approach: A total sample of 4,249 firm-year observations from 13 different industries...