This paper studies the effect of the 2015-2016 Chinese stock market turbulence and firm specific determinants on the capital structure of Chinese publicly listed firms . Specifically, panel data analyses are conducted to ...

This thesis examines whether accounting quality is a mediating factor between the mandatory adoption of IFRS and cost of equity capital. This is done using the following research question: To what extent does accounting ...

This study investigates whether the Kuznets curve relationship is supported by using another proxy of economic development as applied to developing countries. Using data from 17 countries with 154 subnational regions for ...

Asset-Backed securities (ABSs) have dominated the U.S. financial markets between the period of the late 90s and 2007; the start of the financial crisis. This was due to the rise of subprime mortgage lending within the U.S. ...

Globally, firms are increasingly publishing corporate sustainability (CSR) reports and there has been an increase in companies demanding assurance on their CSR reports. This study seeks to understand the benefits of CSR ...

Attitudes toward globalization are of great importance. Not only do they represent what people of a country think about globalization, but they can play an active role in the political scene, especially in the case of ...

The effects of audit firm rotation and audit firm tenure on financial reporting quality is analysed by using data of Dutch public firms listed on the AEX, AMX or ASCX from 2002 to 2015. Two measures of financial reporting ...

This study explores the association between auditor switching, social ties and audit quality. A global call for improved audit quality created a debate around mandatory auditor rotation. Proponents argue that long auditor ...

Adler and Borys (1996) distinguish two types of formalization in organizations: enabling and coercive formalization. Procedures in the enabling type of formalization provide employees with organizational memory. The coercive ...

This paper investigates whether bitcoin as an investment asset offers diversification benefits, more specific whether bitcoin has hedge or safe haven properties. Bitcoin is a decentralized digital cryptographic currency ...