Articles

This study explores the relationship between IPO underpricing and the readability of the most recent financial reports prior to listing. Additionally, it investigates whether the inclusion of Key Audit Matters (KAM) in audit reports influences the readability of financial reports and its effect on IPO underpricing.

Given the Green Finance Action Plan 3.0, this study explores how financial practitioners use gamification mechanics to enhance purchase green financing products intention.

Based on the concept of communion, this study aims to explain the associations among employees’ (perceived corporate social responsibility, PCSR), work engagement, organizational citizenship behavior, and gender.

The study, from the agency and stakeholder views, is aimed to explore how the governance function of independent directors in strategic changes affects boardroom harmony and firm performance.

This study analyses how social environment affects team performance and Referee bias.

This study investigates how corporate governance impacts the effects of dividend announcements, aiming to clarify whether agency theory or signaling effect better explains the informational content of dividend announcements.