Purpose: This paper aims to investigate the impact of Australian Chief Financial Officers (CFOs) as board insiders on firm performance and earnings quality with reference to agency theory and theory of friendly board. Design/methodology/approach: The ordinary least square, two-stage...

Purpose: This paper aims to adopt the pitching research template of Professor Robert Faff for a proposed research project on financial statement comparability and takeover efficiency. Design/methodology/approach: This paper starts with a brief background on using the pitch research template of...

The “Wall Street Rule” (WSR), a form of monitoring by institutional investors, has been viewed as a “cut-and-run” strategy adopted to express dissatisfaction with a company's management. In this study, we show that WSR, far from being a passive protest, is in fact a potent weapon to...