Purpose – The purpose of this paper is to investigate the effect of audit quality on the market pricing of earnings and earnings components in China. Design/methodology/approach – The paper measures audit quality using three tiers of audit firm designation, namely International Big 4 audit...

Purpose – The purpose of this paper is to investigate the impact of different categories of ownership concentration on corporate voluntary disclosure practices in New Zealand. Design/methodology/approach – The study applies panel data regression analysis to a sample of New Zealand listed...

Purpose – The purpose of this paper is to investigate the impact of different categories of ownership concentration on corporate voluntary disclosure practices in New Zealand. Design/methodology/approach – The study applies panel data regression analysis to a sample of New Zealand listed...

Interest in renewable and clean energy sources is becoming significant due to both the global energy dependency and detrimental environmental effects of utilizing fossil fuels. Therefore, increased attention has been paid to wind energy, one of the most promising sources of green energy in the...

Purpose – The purpose of this paper is to investigate the effect of ownership concentration on CEO compensation and firm performance relationship in New Zealand. Design/methodology/approach – The paper applies regression analysis to data from New Zealand listed companies from 2001 to 2005....

Purpose – The purpose of this paper is to examine whether managerial ownership‐induced income smoothing accentuates or attenuates an information asymmetry problem. Standard agency theory suggests that managerial ownership may play a significant role in alleviating agency problems between...

Recent studies add to the evidence against Miller's (1977) overvaluation theory, further dwarfing the already sparse evidence for the theory. In this paper, we identify several issues untouched so far. Addressing these issues simultaneously, we conceive a novel empirical identification strategy...