Purpose The study aims to examine the effect of multiple directorships on accrual-based earnings management and real earnings management. It analyses whether earnings management practices in the Saudi context increase or decrease with the average number of multiple directorships....

Purpose – The purpose of this paper is to analyze and examine the relationship between busy boards and corporate performance in China. Design/methodology/approach – Based on a sample of non‐financial listed companies in the Chinese stock market from 2007 to 2010, by defining several...

Purpose – The purpose of this paper is to analyze and examine the relationship between busy boards and corporate performance in China. Design/methodology/approach – Based on a sample of non-financial listed companies in the Chinese stock market from 2007 to 2010, by defining several measures...

This paper investigates the underpricing of IPOs on the Stock Exchange of Mauritius (SEM). Taking into account the whole population of firms which went public since the inception of the SEM until 2010, the results show an average degree of underpricing within the range 10–20%. Using a...