Purpose – The purpose of this paper is to trace the behaviour of Chinese companies receiving a special treatment (ST) designation in order to determine the extent to which the application of this regulation may have led companies to engage in activities conducive to the removal of the ST...

Purpose – The purpose of this paper is to determine whether audit opinions matter in China after the introduction of several key regulatory changes, specifically aimed at strengthening the confidence of investors in the audit function. Design/methodology/approach – The question is addressed...

We examine the incremental information content of the components of cash flows from operations (CFO). Specifically the research question examined in this paper is whether models incorporating components of CFO to predict future earnings provide lower prediction errors than models incorporating...

Armstrong H. and Wells P. (2006) Structural Funds and the evaluation of community economic development initiatives in the UK: a critical perspective, Regional Studies 40, 259-272. Since their inception within UK Structural Funds programmes in the 1990s, community economic development (CED)...

This study provides evidence on the association between board composition and different types of continuous disclosure. Our sample is based on a sample of 450 firms for the period 2006–2007. Our experimental design uses both ordinary least-squares (OLS) regressions and two-stage...

Policy responses to the problems facing rural areas across Europe have involved the replacement of “productivist” measures that subsidise agriculture to strategies promoting “integrated rural development”, emphasising the interconnections between various facets of the rural economy. Thus...

Policy responses to the problems facing rural areas across Europe have involved the replacement of “productivist” measures that subsidise agriculture to strategies promoting “integrated rural development”, emphasising the interconnections between various facets of the rural economy. Thus...