As the Chinese economy shifts from factor-driven to innovation-driven growth, Chinese firms are increasingly lacking highly skilled talents. In this context, attracting high-skill returnees might represent an effective strategy to access frontier knowledge and advanced competencies. In this...

This study focuses on the effect of audit committee characteristics on earnings management among Listed Firms in Nigeria with aim to ascertain whether audit committee characteristics has effect on earnings management. Audit committee in an organization is to support firm’s governance and...

We study recent developments on the ownership of listed German firms. Based on a large panel with 9,501 firm-year observations spanning the period 2006-2021, we document four key results: (i) holdings of institutional investors gain in importance in German listed equity, (ii) foreign investors,...

The purpose of this study was to examine the determinants of cash distribution options by critically considering the effects of earnings, dividends, firm size, and economic value added. The distribution of cash dividends to shareholders serves as a basic means by which shareholders receive...