This paper examines whether or not XBRL (eXtensible Business Reporting Language)
adoption reduces information asymmetry in a stock market context. Student t-tests and …

A series of defaults, a distinctive corporate environment and inconclusive findings in
literature make Australia an interesting case in which to investigate the association between …

This study investigates whether and how information asymmetry in the stock market affects
the quantum of audit fees paid by auditees. It is based on a sample of 218 US publicly …

Purpose This paper aims to exploit the varying level of responses to the carbon disclosure
project (CDP) to assess the economic consequences of carbon emission disclosure by …

This paper investigates the effect of dissemination of corporate disclosure via Twitter. In
particular, the study is focused on listed companies in Australia that employed Twitter as a …

We examine the effect of stock liquidity and corporate governance on the firm's leverage
decision in the order-driven stock trading system and less stringent governance environment …

High disclosure quality can be achieved through an effective investor-relations program and
results in firm benefits such as enhanced market exposure, increased analyst coverage and …

Extending the literature that has focused thus far on stock price impact, this study
investigates the effect of data breach announcements on market activity, specifically through …

The goal of this paper is to examine two empirical issues regarding stock liquidity:(1) to what
degree are different liquidity proxies correlated? and (2) how are different liquidity proxies …

Our newly constructed index of corporate governance quality (CGQ) provides
comprehensive and robust evidence for the association between CGQ and stock liquidity in …