We investigate how owners of small‐ and medium‐sized enterprises (SMEs) perceive, make
sense of, and practice risk management. Drawing on Schatzki's practice theory, we theorize …

By virtue of their positions, corporate executives have access to valuable information about
the firms they work for and the industries they work in. They also have an opportunity to profit …

We investigate how owners of small-and medium-sized enterprises (SMEs) perceive, make
sense of, and practice risk management. Drawing on Schatzki’s practice theory, we theorize …

Insiders exercise their informational advantage for personal gain, and there is a rich body of
literature that documents this. While researchers have done an excellent job cataloguing …

Recent scandals and regulatory activity point to the importance of an empirical investigation
into corporate governance and the factors that influence the decisions to adopt various …

This study investigates the efficiency and productivity of 25 of the largest live offshore and
onshore hedge fund families using basic data envelopment analysis (DEA) efficiency, game …

In this research we examine the IPOs of 438 firms that issued initial public offerings during
the period from 1996 to 2000. Our focus was on whether replacing the Founder with a …

This study uses agency theory and stewardship theory to examine differences in governance
structures between founder-led and mercenary-led IPO firms. We use a sample of 246 firms …

… We also thank Mohamad El-Chafehi, Jason Moschella, and Ohad Raveh for their help as
research assistants as well as the CJAS reviewers for their constructive feedback. …

Using laboratory markets where accounting regimes can be directly compared with equivalent
economic parameters, we test whether and how two different accounting measurement …