Annual reports are the main sources of information for outside investors' investment decisions and enable shareholders to supervise the management. Difficulties with the readability of these reports may therefore have serious consequences. Using 19,221 firm-year observations of Chinese A-share...

Purpose: The authors provide firm-level evidence that external financing affects international trade in a way different from internal financing. Design/methodology/approach: The authors separate new entrants from incumbent...

Purpose: This study investigates the effect of psychic distance (PD) on outward foreign direct investment (OFDI) by multinational firms originating in emerging economies and the moderating effect of firm heterogeneity on this relationship. Design/methodology/approach: An empirical analysis...

Purpose: The purpose of this paper is to investigate cultural and individual differences in newsvendor decision making. Design/methodology/approach: The online experiment, programmed in the PHP scripting language, had 107 participants: local managers of four large, well-known and supply...