This study aims to arrange the pattern of corporate performance after mergers and
acquisitions that cover the performance outcomes for 12 years. Another objective is to …

The effectiveness of relative performance evaluation (RPE) in compensation contracts
depends on a firm's ability to identify peers that are subject to similar exogenous shocks with …

Regulators have invested considerable energy into developing analytical tools to better
detect earnings management. We propose that firms in similar life cycle stages (LCSs) face …

The goodwill impairment disclosure literature examines the association between firm-and
country-level factors and the disclosure of estimates and judgments used in the goodwill …

This is an analytical, descriptive, and cross-sectional case study to identify a pharmaceutical
company's organizational life cycle (OLC) situation using clustering methods. Data came …

Value relevance concept is a widely studied theory to explain market values of firms through
accounting indications in recent years. Determining the factors affecting stock prices and …

The paper examines whether company's characteristics, namely, stockholders number,
listing status and company's age affect its accounting information relevance and which stock …

Purpose-This paper focuses on the corporate life cycle concept which is one of the vital
theories to analyze the firms more homogeneously. The aim of this study is to elaborate …

Pasar modal memiliki peran penting bagi perekonomian suatu negara. Hal ini disebabkan
oleh terdapatnya dua fungsi penting yang dimiliki oleh pasar modal, yaitu; fungsi ekonomi …