We investigate the relation between managerial share ownership (MSO) and earnings as a measure of operating performance in Australia. To mitigate potential earnings management, we also use discretionary accrual adjusted earnings as an alternative measure of performance. We document a negative...

Today's business market is excessively competitive to sustain as the development of digital media has changed the market situation. Firms can engage more customers within shorter period of time and customers also have multiple options to make purchase decision from diverse region. Nowadays...

We examine the effects of corporate board characteristics on the use of performance pricing in debt contracts. Performance pricing is a recent innovation that plays a role in addressing some debt contracting problems by linking the ex-ante pricing of debt with ex-post firm performance. Results...

Information communication Technology (ICT) plays a significant role in developing human capital through bringing a revolutionary change in education system focusing on the rural schools' development by imparting education to the primary and secondary level. Government has taken some initiatives...

We investigate the relationship between managerial share ownership (MSO) and earnings as a measure of operating performance in Australia. To mitigate potential earnings management, we also use discretionary accrual adjusted earnings as an alternative measure of performance. We document a...

We investigate the role of political connections in the performance of family firms. We do so in the setting of Bangladesh, an emerging economy in which family firms are dominant and a weak regulatory environment increases the payoffs from political connections. We find that family firms perform...