Purpose – The purpose of this paper is to investigate how the 2007 global financial crisis (GFC) changed financial disclosure behavior using a sample of US equity real estate investment trusts (REITs) from 2000 to 2015.Design/methodology/approach – The authors use panel data spanning from...

This paper is the first study to explore whether the stapled structure influences firms’ activities in earnings management (EM). Trusts and firms under stapled securities are exposed to various managerial opportunities and activities that can provide the flexibility of using EM approaches....

This article is the first to identify and estimate developers’ supply functions for real estate attributes. It introduces instruments that separate the demand side effects of real estate attributes and capture the nature of developers upon their initial business establishment into a two-stage...

There are limitations in the understandings of investors’ overreaction to the volatility in less transparent industrial sectors. Investors investing in a less transparent sector are likely to over-interpret available market information. This article compares investors’ reaction to market...

This paper extends the literature on the consequences of over-education, in particular quit outcomes. It is the first study that explicitly tests the impact of job satisfaction and on-the-job training for workers in educational mismatched jobs and on quit behavior using a longitudinal data set....

Xinjiang Province is an important regional location for the Belt and Road Initiative. The construction of national cooperation bases is an important guarantee for international scientific and technological cooperation and the construction of the Belt and Road. Principal component analysis was...