Purpose Because no international accounting policy exists to mandate human capital (HC)
information must be reported on financial reports, the association between workforce HC …

We examine whether firms with higher relative efficiency (operational performance) require
additional audit effort (hours) to signal audit quality to demonstrate that their financial …

In this paper, we examine the relationship between audit effort measured as audit hours and
a firm's weighted average cost of capital (WACC). Using a sample of Korean listed firms, we …

Purpose REM models infer abnormal levels of cashflow from operations (AbCFO), selling,
general and admin (AbSGA) and production expenses (AbProd) are opportunistic, based on …

In this paper, we examine the effect of relative/absolute firm efficiency on weighted average
cost of capital (WACC). Using a sample of Korean listed firms, we find that WACC is …

We investigate the performance of several technical trading strategies in the stock markets of
selected African economies and utilised the empirical evidence to rank the markets in terms …