Purpose This paper aims to discuss multilevel modeling for longitudinal data, clarifying the
circumstances in which they can be used. Design/methodology/approach The authors …

Purpose The paper aims to build a greater understanding of countries transitioning from
local generally accepted accounting principles (GAAP) to International Financial Reporting …

This paper provides new evidence on the effect of economic policy uncertainty (EPU) on the
value of excess cash. We find that EPU decreases the value of excess cash holdings. Thus …

Our article explores an underused mathematical analytical methodology in the social
sciences. In addition to describing the method and its advantages, we extend a previously …

We examine the market reaction to events related to the standard-setting process of
International Financial Reporting Standard (IFRS) 9 for over 3,000 European firms that have …

We studied whether mean industry multiples are similar in Brazil and in the United States.
Using multilevel models (hierarchical linear model and additive crossed random-effects …

Drawing on ecologically unequal exchange theory and previous cross-national research,
the authors assess whether wood exports from peripheral nations to India are related to …

This study examines changes in the structure of covenants in debt agreements of companies
issuing debentures during the adoption of International Financial Reporting Standards …

Purpose The purpose of this paper is to examine the moderating effect of IFRS adoption on
the relationship between foreign direct investment (FDI) and conditional accounting …

Why do firms invest in accounts receivable? An empirical investigation of the Malaysian
manufacturing sector | Emerald Insight Books and journals Case studies Expert Briefings Open …