Geographic diversification of listed companies expands the distance between parent and subsidiary in space geographically; thus, it is urgent to clarify whether the geographic distance between parent and subsidiary companies inhibits or promotes corporate innovation performance. This paper...

Australian firms hire an increasing number of foreign directors who bring various cultural perspectives to their boards' conversations. We evaluate the effect of board cultural diversity contributed by foreign directors on firm performance for a sample of Australian companies, constituents of...

The high sensitivity of management compensation to accounting performance could be an important driver of financial restatement, due to strong management incentives to manipulate earnings. This paper examines whether restating firms rearrange management's annual compensation following...