Date of the issue publication: September 15, 2017

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Contents

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CHANGE IN EARNINGS QUALITY SURROUNDING ERP IMPLEMENTATION

Bruce Dehning , Charu Sinha, Praveen Sinha

https://doi.org/10.22495/cocv15i1art1

Viewed: 461Downloads: 515

THE IMPACT OF OWNERSHIP CONCENTRATION AND SHAREHOLDER IDENTITY ON DIVIDEND PAYOUT PROBABILITIES: NEW EVIDENCE FROM THE GERMAN STOCK MARKET

Sebastian Kuhlmann, Joachim Rojahn

https://doi.org/10.22495/cocv15i1art2

Viewed: 1892Downloads: 1158

DOES RISK CULTURE AFFECT BANKS’ VOLATILITY? THE CASE OF THE G-SIBS

Daniela Coluccia , Stefano Fontana , Elvira Anna Graziano , Matteo Rossi , Silvia Solimene

https://doi.org/10.22495/cocv15i1art3

Viewed: 731Downloads: 639

PREDICTING FAMA-FRENCH FACTORS BASED ON INDUSTRY RETURNS IN BRAZIL

Marcelo Gonçalves, Andre Carvalhal

https://doi.org/10.22495/cocv15i1art4

Viewed: 805Downloads: 583

A SUGGESTED MEASURE FOR THE QUALITY OF CORPORATE GOVERNANCE IN EGYPT

Dina Hassouna , Hassan Ouda

https://doi.org/10.22495/cocv15i1art5

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EARNINGS MANIPULATIONS IN POLITICALLY INFLUENCED FIRMS

Muhammad Sadiq , Zaleha Othman

https://doi.org/10.22495/cocv15i1art6

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IPOS, THE LEVEL OF PRIVATE EQUITY ENGAGEMENT AND STOCK PERFORMANCE MATTERS: EMPIRICAL EVIDENCE FROM GERMANY

Andreas Oehler , Tim Alexander Herberger , Matthias Horn, Henrik Schalkowski

https://doi.org/10.22495/cocv15i1art7

Viewed: 842Downloads: 657

MATERIALITY AS A SUSTAINABILITY ACCOUNTING CONCEPT: THREE DEFINITIONAL STREAMS AND CRITIQUES

Yining Zhou

https://doi.org/10.22495/cocv15i1art8

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TURN-OF-THE-MONTH EFFECTS IN EUROPEAN STOCK MARKETS BEFORE AND AFTER THE FINANCIAL CRISIS – AN EVOLUTIONARY FINANCE PERSPECTIVE

Thomas Holtfort , Andreas Horsch , Steffen Hundt

https://doi.org/10.22495/cocv15i1art9

Viewed: 502Downloads: 558

RETHINKING THE CORPORATE TAX BASE: EVIDENCE OF THE RELATIONSHIPS BETWEEN CASH FLOW AND NET INCOME

Pierluigi Santosuosso

https://doi.org/10.22495/cocv15i1art10

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THE LONG-TERM HORIZON OF FAMILY FIRMS IN M&A: THE IMPACT ON RESEARCH INVESTMENTS AND DEBT MATURITY STRUCTURE

Fabio Quarato

https://doi.org/10.22495/cocv15i1art11

Viewed: 601Downloads: 545

FAMILY BUSINESS: FROM AN INFORMALLY MANAGED AND UNSTRUCTURED MODEL TO A STRUCTURED, FORMALLY MANAGED LARGER ENTERPRISE

Alessandro Capodaglio, Giuseppina Iacoviello , Gianpaolo Neri

https://doi.org/10.22495/cocv15i1art12

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THE EFFECT OF INTEGRATED REPORTING ON CORPORATE FINANCIAL PERFORMANCE: EVIDENCE FROM THAILAND

Muttanachai Suttipun

https://doi.org/10.22495/cocv15i1art13

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POLITICAL CONNECTIONS AND ACCOUNTING CONSERVATISM: EVIDENCE FROM CHINESE LISTED FIRMS

Byungcherl Charlie Sohn , Ling Zhou

https://doi.org/10.22495/cocv15i1art14

Viewed: 632Downloads: 781