Empirical studies testing the predictions of the trade-off and pecking order theories have invariably produced inconsistent and contrary results when employing a multiple linear regression model. These erratic and ...

                           Purpose: This paper presents an exploratory study of speaking up in international auditing firms. We examine two key questions: (i) what is the propensity of employees in training to ...

This thesis consists of four individual essays which are framed by an introductory and a concluding chapter. While independent from each other, the essays all focus on the topic of foreign investment in developing and ...

This paper employs a unique, largely hand-gathered dataset to investigate the determinants of both foreign currency (FX) and interest rate (IR) derivatives usage for a sample of European non-financial firms. By measuring ...

This thesis is concerned with the predictability of equity market performance in China while accounting for the possibility of model instability. The study of return predictability, particularly that on time-varying ...

This paper examines market-timing strategies based on inflation in a sample of three stock market indices drawn from the Shanghai and the Shenzhen Stock Exchanges between February 2002 and May 2010. Specifically, this study ...

This thesis presents a series of arguments, tools and techniques to help facilitate the efficient transfer of occupational risk from the community of producers and users of engineered nano materials (ENMs) to insurers, ...

The aims of the report were to:-Explore the disparity between the level of information required by lenders and the ability of SMEs to supply it. -Gain insights from the Credit Review Office (CRO) from its experience as an ...

This thesis provides an empirical analysis of European credit and interest rate derivative markets. By employing various econometric methods it looks to further understand the dynamics of these markets. This empirical research ...

Tax is the most sustainable source of development finance providing developing countries with revenue for investment in essential services and infrastructure, while promoting greater accountability between state and ...