Research question/issue Using a multitheoretic view of boards, this study examines the
impact of boardroom gender diversity (BGD) on voluntary intellectual capital (IC) disclosure …

The purpose of this paper is to examine whether information on intellectual capital (non‐
financial information on knowledge based resources) is disclosed in Danish IPO …

This study explores how firms' ownership structures affect their earnings quality and long‐
term performance. Focusing on a unique sample of private firms for which there is financial …

Purpose This study contributes to intellectual capital (IC) disclosure research. Focussing on
reducing the information asymmetry associated with agency theory, the purpose of this …

Lockups are agreements made by insiders of stock-issuing firms to abstain from selling
shares for a specified period of time after the issue. Brav and Gompers (2003) suggest that …

This paper provides guidance on how to use matched samples to test for differences in trade
execution costs (eg, quoted and effective spreads). Based on extensive simulation results …

We document that global board reforms are associated with a significant reduction in the
underpricing of initial public offerings (IPOs). The effect is amplified for IPOs with greater …

Purpose–The purpose of this paper is to give an indication of the quantity of intellectual
capital information in Japanese initial public offering (IPO) prospectuses from all stock …

Empirical analyses of IPO initial returns are heavily dependent on linear regression models.
However, these models can be inefficient due to its sensitivity to outliers which are common …

How does CEO's rural origin impact on the quality of firm's internal control under China's
urban-rural dual system? Using a hand-collected sample of Chinese listed firms between …