On October 5, 2001, when credit spreads were widening, the Chicago Mercantile Exchange CME de-listed the full menu of emerging market Brady bond futures contracts. This is intriguing because at a time when interest in hedging and speculating in emerging market sovereign credit risk should be at...

Self- and peer-assessment of student work is an area that is under-researched in the accounting education literature, although the subject area of study seems to influence the results obtained in prior studies. The current study contributes to the literature by examining the accuracy and...

This is the first study to provide an extensive and critical review of different techniques used in the empirical accounting literature to measure disclosure. The purpose is to help future researchers to identify exemplars and to select suitable techniques or to develop their own techniques. It...