This study examines the whether or not family firms are financially healthier than non-family in terms of capital structure and leverage. It therefore takes into consideration the existence of any significant differences between the leverage and risk choices of family and non-family firms. Using...

This paper examines the ongoing transition to the revised Organisation for the Harmonisation of Business Law in Africa Act on Accounting and Financial Reporting for companies in general and to the International Financial Reporting Standards for listed and group companies with a particular focus...

This paper examines the ongoing transition to the revised Organisation for the Harmonisation of Business Law in Africa Act on Accounting and Financial Reporting for companies in general and to the International Financial Reporting Standards for listed and group companies with a particular focus...

In this work, we propose to study the impact of macroeconomic variables on stock returns. For that, we use data from five individual stock exchanges: Dow Jones and Nasdaq 100 for the USA, Nikkei 225 for Japan, FTSE 100 for England, and DAX40 for Germany and macroeconomic variables such as...