Purpose - This study examines the impact of China’s mixed-ownership reform on the innovation of non-state-owned acquirers, with a particular focus on the impact on firms with high financing constraints, low-quality accounting information or less tangible assets. Design/methodology/approach -...

Offset or industrial participation is a practice that is part of many large international transactions. In the event of a large international transaction involving the purchase of a product (e.g.: equipment or services), the company selling the product, is typically required to compensate the...

In mortgage debt contracts, real property serves as collateral and the terms of mortgage financing are largely conditional on the certification of collateral value by appraisers. However, overstatement of collateral value is common in the appraisal industry, causing troubles in the mortgage...

Using Amiram, Bozanic, and Rouen's (2015) measures of the conformity of a firm's distribution of financial statement line items' leading digits to the Benford distribution, we examine whether different constructs of audit quality inputs are related to financial statement reliability. Overall, we...

This study examines the role of accountability in the governance and delivery of healthcare to a First Nations community in Canada. Drawing on actor network theory, this study explores the role of accountability in the formation and sustenance of a healthcare network using the case study of a...

This study investigates the roles of informal gatekeepers in the context of First Nations health care in Canada. While existing literature focuses on gatekeeping by professionals, such as corporate board members, auditors, general practitioners, and specialists, we present empirical evidence on...