Purpose The purpose of this paper is to investigate and identify the salient effects of apparel evaluativ1e cues in order to enrich our understanding of consumer preferences and behaviour in two different socio-cultural contexts – Canada from the west and China of the east....

Purpose: This paper aims to investigate the dynamics of repurchase-based earnings management vis-à-vis other real activities manipulations during the 2007–2008 financial crisis. Design/methodology/approach: This paper adopts a Probit model to regress alternate real earnings management (REM)...

Purpose: This paper aims to investigate whether the cyclicality of local real estate prices affects the systematic risk of local firms using a geography-based measure of land availability as a quasi-exogenous proxy for real estate price cyclicality. Design/methodology/approach: This paper uses...

Purpose: This paper aims to investigate whether single-name options trading prior to earnings announcements is more informative when there exist real activity manipulations. Design/methodology/approach: Using 5,419 earnings announcements during 2004–2018 made by 208 public US companies with...

The firm-level approach to intra-industry trade reveals that the variation in the number of exporters or exported varieties (extensive margin) accounts for a greater share of the changes in aggregate trade than the variation in the average exports per firm variety (intensive margin). This paper...

Current province-level administrative division in China breaks the distribution of local culture and many cities are separated from their respective local culture regions to locate in other provinces. These cities encounter potential cultural conflicts with the mainstream culture of the...

A comprehensive mathematical model of the performance of the cathode-supported solid oxide fuel cell (SOFC) with syngas fuel is presented. The model couples the intricate interdependency between the ionic conduction, electronic conduction, gas transport, the electrochemical reaction processes in...