Previous literature suggests that trade contributes to knowledge and technology spillovers among trading partners. Using panel data and country-specific fixed effects, we show that the economic complexity of a country is explained by technology spillovers from its major trading partners. We...

L'objectif de cet article est d'examiner l'influence de la technologie et de la structure organisationnelle sur les caractéristiques des systèmes d'information comptables (SIC). En adoptant une perspective modératrice, on a examiné les effets d'interaction entre les caractéristiques des...

The purpose of this study is to introduce the board of directors as a signal of firm quality to abate information asymmetry. This study is based on agency theory and signaling theory to suggest that the existence of properly structured board at the time of the IPO may signal high firm quality to...

This study examines whether corporate governance attributes have an effect on the quality of financial disclosure. Specifically, we examine the association between board attributes, ownership retained, auditor quality, and underwriter reputation and management earnings forecast quality measured...