Purpose – This study aims to explore peer performance as the motivation behind gross profit manipulation through two different channels, namely, cost of goods sold (COGS) misclassification and revenue misclassification ...

This study analyses the impact of co-location between formal and informal manufacturing sectors on plant-level productivity. We employ a unique data obtained by merging plant-level data from Annual Survey of Industries ...

The purpose of the study is to investigate the pricing impact of positive and negative accrual-based earnings management on stock returns. The study considers the moderating role of different cross-sectional effects, namely ...

Purpose – This paper aims to examine how content relevancy influences consumers’ preference to receive and share fake news. Further, it investigates how these receivers perceive the social image of the people who share ...

he learning outcomes of this paper are as follows: to understand the context of seaport logistics and supply chain design structure, to apply Monte Carlo simulation in the interface of the supply chain and to analyze the ...

Companies sometime advertise their products and potential for growth before issuing new stocks or bonds in the market. In the beginning, advertisements for IPOs and mutual funds were primarily attention-drawing. They lacked ...

Purpose – The purpose of this paper is to investigate the role of the “Big Five” personality traits (extraversion, openness, agreeableness, conscientiousness and neuroticism) on the adoption of augmented reality (AR), ...