Vol. 24 No. 4 (2024)

Articles

• Covenant Strictness Measures

  Jianglin Dennis Ding, Alan Witt

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• Does IPSAS Implementation Promote Financial Accountability in a Local Government Authority? — A Case Study of the City of Windhoek

  Veronique Van Rooi, Daniel W. Kamotho

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• The Active Versus Passive Investing Debate: Evidence From the 2018-2023 Market Cycle

  Dale Prondzinski, Mitchell Miller

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• Industry Effects in the Dividend Initiation Decision

  Wei Huang, Donna L. Paul

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• Does Denomination Influence Pastors’ Readiness for Retirement? Evidence From Southern California Pastors

  Seongcheol Paeng, Daniel Park

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• Investor Perception of Corporate Social Irresponsibility (CSiR) and Investing Decisions

  Janis K. Zaima, Marianne Marar Yacobian, Frances Turner

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• Investing in Timberlands Versus the S&P 500: Which Investment Outperforms?

  Jason Brown, K. Michael Casey, Mark McMurtrey

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• Founders’ Characteristics and Startups’ Funding Opportunities Around the Globe

  Artem Malinin

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• Teaching Case: An Inventory Valuation Dilemma for Financial Statement Reporting

  Carlos Rodriguez, D. R. Rodgers-Tonge, N. U. Shahid

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• A Hierarchical-Dealer-Centric Model of FX Swap Valuation

  Elham Saeidinezhad

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• How Do Institutional Investors Perceive Mandatory ESG Disclosure: Evidence From SEC’s Mandatory Climate Change Disclosure Proposal

  Martin M. Kim

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• Exploring the Association Between Chief Executive Remuneration and Financial Performance: A South African Banking Perspective

  Lesley Netshituka, Natasha Robbetze, Ronel Cassim

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• Risks, Resilience and Performance of Financial Mechanisms During the Health Crisis

  Rene Santenac

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