Purpose – The purpose of this paper is to examine whether commercial banks manage earnings through their use of Level 3 valuation under The Statement of Financial Accounting Standards No. 157 (FAS 157), Fair Value Measurements. To achieve this goal, the authors investigate the association...

Purpose – The purpose of this paper is to examine whether both country disclosure environment and firm-level disclosures are associated with cross-listing in the USA or London or otherwise. Design/methodology/approach – The authors test the association using a sample of Asia-Pacific firms...

Purpose – Companies vary in their attitudes toward regulatory (ethics) risk. The purpose of this study is to assess how regulatory risk-averse, risk neutral and risk seeking companies employ distinct managerial risk and slack accumulation strategies and differ in their auditor scores and...

PPurpose – Until 2005, corporations could choose whether to expense incentive options or to disclose the value in the financial footnotes. During 2004, however, the Financial Accounting Standards Board adopted the revised Statement No. 123, which requires public corporations to measure the...

Purpose – The purpose of this paper is to examine the role that information and communication technologies (ICT) maturity plays in the achievement of global competitiveness at the country level. The paper investigates the socio-economic and technological factors that are most likely to be...

Purpose – The purpose of this paper is to examine the underpricing effect in Treasury auctions. Design/methodology/approach – The paper compares two winner's curse models using a dataset on multi-unit auctions. The dataset is from Swedish Treasury auctions, which is under a discriminatory...

Purpose – The purpose of this study is to examine the impact of corporate governance attributes of listed Egyptian companies on the propensity (adoption) and comprehensiveness (quality) of corporate internet reporting (CIR) practices. Design/methodology/approach – This study uses archival...

Purpose – The purpose of this paper is to report the findings and lessons learned from a case study that is based on Alibaba's business-to-business (B2B) fraud in China. The influence of such incidents and post-hoc solutions are research worthy in today's booming digital business world....

Purpose – The purpose of this study is to examine whether the three principles in the SysTrust® service converge on a single construct to measure potential users' trust in the reliability of a system, and whether trust in the reliability of a system, as defined by the three SysTrust...

Purpose – The purpose of the present paper is to investigate how methods from statistics, natural language processing, information theory, and other scientific fields can be brought to bear on account reconciliation. Practically, the goal is to reduce the number of labor hours it takes to...