The value relevance of comprehensive income, other comprehensive income, and its components were investigated in this paper. Using data of S&P 500 for 2014 and utilizing the pricing model developed by Ohlson, the results suggest that both comprehensive income and other comprehensive income have...

This study examines whether firms expand accounting disclosures in response to perceived market undervaluation. Using a signalling theory framework, this paper predicts that managers will use disclosures to align the market's expectations about future earnings performance with their own. We...

Purpose: To provide a keener understanding of consumers’ decision-making processes and motivations regarding deliberate counterfeit consumption, this paper aims to integrate insights from several theoretical perspectives and the relevant literature. It proposes an overlooked yet important...

Purpose: This paper aims to examine a type of interorganizational learning called Industry Peer Networks (IPNs), in which a network of non-competing small businesses cooperates to improve their skills and to stay abreast of the industry trends, so that the firms remain competitive in the local...