Editor's Note

Determinants of Capital Structure: A Comparison between Industrial and Consumer Sectors in China

1-39

The Influence of Corporate Governance Practices and Ownership Structure on Credit Ratings: Evidence from Indonesia

41-72

Conditional Conservatism and Reactions of Equity Investors on Management Earnings Forecasts of Firms in Thailand

73-99

Auditing Fair Value Estimates in Developing Countries: The Case of Jordan

101-140

Impact of Instrumental and Social- Psychological Beliefs on Customer Satisfaction with Online Product Recommendations

141-180

Export Intermediaries and Their Competency to Reduce Transaction Costs: Examining the Moderating Role of Learning Orientation

181-218