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dc.contributor.authorHabib, A.
dc.contributor.authorHasan, Mostafa
dc.date.accessioned2019-02-19T04:16:38Z
dc.date.available2019-02-19T04:16:38Z
dc.date.created2019-02-19T03:58:32Z
dc.date.issued2018
dc.identifier.citationHabib, A. and Hasan, M. 2018. Corporate life cycle research in accounting, finance and corporate governance: A survey, and directions for future research. International Review of Financial Analysis.
dc.identifier.urihttp://hdl.handle.net/20.500.11937/74345
dc.identifier.doi10.1016/j.irfa.2018.12.004
dc.description.abstract

© 2018 Elsevier Inc. Corporate life cycle has received considerable interest in the accounting, finance and corporate governance literature. We synthesize this literature to inform readers about the valuable insights gained from these studies, and to outline knowledge gaps and future research directions. Although papers studying the determinants of corporate life cycles are few in number, our review suggests that managerial efficiencies, flexibility, and the resource-base of the firm drive the transition through the corporate life cycle. The bulk of the reviewed papers examine the implications of firm life cycle studies, and we categorize these into three groups: (i) financial reporting and management accounting implications, (ii) financial policy implications, and (iii) corporate governance implications. Our review suggests that the corporate life cycle has considerable effects on firms’ financial reporting and corporate disclosures, corporate investment, financing and dividends decisions; and on corporate governance and socially responsible behavior. In surveying the growing body of literature on the corporate life cycle, we identify critical short-comings of past studies, and offer suggestions for future studies.

dc.publisherElsevier BV
dc.titleCorporate life cycle research in accounting, finance and corporate governance: A survey, and directions for future research
dc.typeJournal Article
dcterms.source.issn1057-5219
dcterms.source.titleInternational Review of Financial Analysis
curtin.departmentSchool of Economics and Finance
curtin.accessStatusFulltext not available


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