- The purpose of this research has been to examine the relationship between competitive strategy, strategic alliance, use of management accounting system (MAS) information and human capital-related performance. The study also investigates the effect of human capital-related performance on internal pro...
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- Using a sample of newly-listed Chinese firms, we find that almost 30 percent of chief financial officers (CFOs) resign shortly within one year after initial public offerings (IPO). The companies from which the CFOs resign within IPO years tend to experience a decline in operating performances in IPO...
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- The purpose of this research is to analyse Indonesian capital market’s reaction to cabinet formation and cabinet reshuffles, which is indicated by a change in abnormal return and trading volume activity. Event Study method was used to analyse the market reaction and paired sample t-test to analyse...
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- This study is an effort to reveal the effect of mergers and acquisitions (M&A) size on the post-acquisition innovation performance in the emerging Chinese market. Using the mergers and acquisitions data set of 277 high-tech firms over the period 2008-2015,we show that the M&A size have an in...
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- This research examines the effect of investors’ reaction towards the issuance of modified audit opinion. When a company received modified audit opinion on the financial statement it would give signal to the investors, there is something wrong with how the management runs the company. The signal th...
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- The independence of non-executive directors has long been a concern. The independent directors are not only required to be independent from management but also free from any other relationships which can interfere with their objectivity. Recently, the concern has been focused on long tenure. Regulat...
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