Purpose – The purpose of this paper is to investigate the relationships between the Index of Economic Freedom, equity market performance and its volatility. Design/methodology/approach – The paper examines whether the level of economic freedom is significant for a country's stock market...

Purpose – The purpose of this paper is to examine the relationship between auditors' perception of their firm's tone at the top and attributes of their professional environment and their job satisfaction. Design/methodology/approach – Research hypotheses are developed based on prior research...

Purpose – The purpose of this paper is to investigate the effect of operating cycle on the differential persistence of accruals and cash flow, and the market reaction to the different components of earnings across firms with various operating cycles. Design/methodology/approach – By...

Purpose – The purpose of this paper is to investigate the relationships between the Index of Economic Freedom, equity market performance and its volatility. Design/methodology/approach – The paper examines whether the level of economic freedom is significant for a country's stock market...

Purpose – The purpose of this paper is to examine the long-run performance of initial public offerings (IPOs) in Taiwan with a five-factor model on a calendar time basis. Design/methodology/approach – Besides the Fama-French three factors, the paper also incorporates leverage and liquidity...