No. 27-3, August 2019

Index

• Do management earnings forecasts fully reflect information in past earnings changes?
• Hedge accounting and investors’ view of FX risk
• The impact of corporate social and environmental practices on the cost of equity capital: UK evidence
• Do female and independent directors explain the two-way relationship between corporate social responsibility and earnings management of Chinese listed firms?
• The implementation of SysTrust principles and criteria for assuring reliability of AIS: empirical study
• Textual and contextual analysis of professionals’ discourses on XBRL data and information quality
• Integration of DeLone and McLean and self-determination theory in internet banking continuance intention context