Building on the assumption that intangible and tangible corporate resources are indispensable to create and sustain firm value in today's knowledge-driven economy; this paper empirically examines the determinants and consequences of disruptive innovations in the context of the UK financial...

The purpose of this paper is to provide empirical evidence in relation to the ethical development of students studying accounting in Indonesia. To understand the development of these students' ethical maturity, we examine their perspectives about the purpose of accounting and the objective of...

This letter uses Faff's (2015) pitching research template to present a potential topic for research focused on "zombie firms" which consistently report negative equity or are unable to meet their interest payments, yet are still alive. The main research question is "What are the determinants of...

This article studies the asset value of the UK firms advertising expenditures by estimating the relation between advertising expenditures and earnings for a large cross-section of the UK firms for the period from 1999 to 2003 and reports that advertising expenditures are significantly correlated...

This paper addresses the question whether adoption of International Financial Reporting Standards (IFRS) is associated with low earnings management in unlisted companies in three European countries. Therefore, this paper investigates whether companies that have adopted IFRS voluntarily engage...

International Financial Reporting Standards (IFRS) has provided many benefits to developed countries globally. It is claimed to increase transparency, reduce information asymmetry and enhance cross border investment. This paper investigated the impact of IFRS adoption on cross border investment...

The study examines the impact of mergers on the accounting performance of merger-involved firms in Greece. The study analyses four basic profitability ratios from financial statements of a sample of sixty Greek listed firms at the Athens Exchange that executed as acquirers' one merger in the...

The purpose of this paper is to investigate the relationship between contextual factors identified from contingency-based research, the extent of the use of strategic cost management (SCM) techniques and business performance in services. An empirical survey was conducted on a sample of 88...

Research is a long journey for a new early career researcher and PhD student. At the early stage, the new researcher needs to build up the "brick" foundation and to communicate well with the advisory team regarding their research progress. Pitching research developed by Faff (2015; 2017) can be a...

The main aim of the article is to evaluate performance of loan and guarantee funds in Poland. The system of SMEs support through loans and guarantees in Poland was created 24 years ago and it is ready for assessment. In many other countries similar institutions operate, however the question: How...