China's Financial Transition at a Crossroads
Editor Charles Calomiris and contributing authors examine China's staggering growth and its ability to maintain this surge with current polices in the newly published China's Financial Transition at a Crossroads.
Environmental Disclosure Within Legal and Accounting Contexts: An International Perspective
Professors Jorgensen and Soderstrom examine diversity in international environmental disclosures and how they relate to corporate accounting disclosures.
Marketing Mavens
In today's world where similar products can easily be found around the world and competitors are capable of delivering value to customers wherever they may be, it is customer demand which is in short supply.
Cultures of Corruption: Evidence from Diplomatic Parking Tickets
A creative analysis of New York City parking ticket data shows that cultural norms do matter.
Blaming Leaders for Organizational Accidents: Proxy logic in Collective versus Individual Agency Cultures
East Asian societies are more likely than Western societies to assume collective agency. In situations where blame is assigned to collectives, are individuals exonerated?
Japan's Economy: Finally Finding Its Way to Full Employment and Sustained Growth
Professor Hugh Patrick, Director of the Center on Japanese Economy and Business at Columbia Business School, examines some of the pressing issues in an extensive new look at the Japanese economy.
On the presence and market-structure of exchanges around the world
This paper sets out to explore why financial exchanges exist, which trading mechanisms are likely to survive within particular economic environments, and what impact financial exchanges have on the domestic economy.
Are Timeliness and Conservatism Due to Debt or Equity Markets?
Authors explore how timeliness and conservatism - properties central to financial reporting - are linked with debt and equity markets in the international arena.
The Usefulness of Accounting Fundamentals and Other Prospectus Information in the Valuation of IPO Firms
Do IPO prices have a basis in company fundamentals, or are they untethered from accounting realities? Authors use Australian IPO data from the 1990s to demonstrate a strong connection.