Purpose: Possible asymmetric treatment among family members has long been neglected in the field of family firm research. To fill this gap, the purpose of this study is to shed light on the heterogeneity of treatment of family members in family firms by proposing factors that influence the...

Recently, Korea has upgraded the luminance standard of classrooms and started to introduce the air-conditioning system in order to enhance pleasantness of the learning environment. In addition, as use of auxiliary equipment, such as TV, VTR and computer, is increasing and due to school meals,...

Purpose: This paper aims to examine the merit of an indirect payment system for audit fees, a system where an intermediary collects fees from the auditee and then pays this audit fee to the auditor. Design/methodology/approach: Big 4 auditors and professional analysts in South Korea...

Because conservative accounting practices induce firms to report bad news earlier and defer good news disclosure, accounting conservatism in target firm accounting can hinder acquirers from identifying a potentially profitable target while it can help acquiring firms mitigate the downside risk...

Although bioaccumulation of persistent organic pollutants in seabirds has been examined, few studies have been conducted to identify previously unidentified substances. Here, aryl hydrocarbon receptor (AhR) agonists were identified in livers of black-tailed gulls from South Korea using...

The purpose of this study was to develop an improved actuator surface model for wind turbine analyses. A new actuator surface model based on the lifting line theory has been suggested to eliminate the unexpected induced velocity due to the circulation, as well as to estimate the span-wise and...