The number of firms supporting work from home has risen dramatically as advances in communication technology have fundamentally transformed the way humans cooperate. A growing literature addresses working from home, but focuses only on individual workers, overlooking potential influence of co?worker engagement. Our aim is to study the influence of co?workers working from home on individ…
Based on behavioral finance theory, we discuss the influence of managers’ herd behavior on corporate financialization from the perspective of managers’ behavioral preferences. Empirical testing was conducted using data from nonfinancial listed firms on the Shanghai and Shenzhen A-shares from 2007 to 2021 and a U-shaped relationship was found between managerial herd be- havior and corp…
The nature of procrastination is usually analysed from the angle of the psychological mechanism, in the aspects of demotivating factors; however, there are not many studies emphasiz- ing procrastination provoked by mismanagement. A similar situation is also observed with regard to multitasking analysed in this article, which is recorded at work not because employees naturally like to mu…
I review empirical research on the relation between capital markets and financial statements.The principal sources of demand for capital markets research in accounting are fundamental analysis and valuation, tests of market efficiency, and the role of accounting numbers in contracts and the political process.The capital markets research topics of current interest to researchers include test…
Academic literature and the business press have placed increased atten- tion on the corporate disclosure of nonfinancial information. This study uses a survey of 750 retail investors to examine perceptions about indicators of economic performance, corporate governance policies and performance, and corporate social responsibility. Survey results indicate that retail investors currently are…
Penelitian akuntansi berbasis pasar modal (MBAR) dianggap mulai berkembang mulai dekade 60-an. Sejalan dengan perkembangan yang terjadi selama 3 dekade ini maka pasang surut (MBAR) telah terjadi pula. Akhir-akhir ini masalah globalisasi atau kesejagadan merambah ke semua asperk termasuk MBAR. Dengan perkembangan tersebut maka perlu diantisipasi arah riset MBAR di masa mendatang. Artikel ini…
This paper aims to review the research of positive accounting theory and the impact of accounting earnings on stock prices.This paper will explain the philosophy, strength, and the stage of positive accounting theory. This paper will also discuss how do market prices reflect all information available in full. Finally, this paper will try to explore various information and literature studies…