Review of Accounting and Finance

2002 - 2025

Current editor(s): Nawazish Mirza

From Emerald Group Publishing Limited
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Volume 4, issue 4, 2005

PREFACE Modeling Time to Event: Applications of Survival Analysis in Accounting, Economics and Finance pp. 5-12

Marc J. LeClere

The Effects of Experience, Ownership, and Knowledge on IPO Survival: Empirical Evidence from Germany pp. 13-33

David B. Audretsch and Erik E. Lehmann

Survival Analysis with Artificially Constructed Events pp. 34-49

Sanjiv Jaggia and Satish Thosar

The Association Between Audit Quality and Post‐IPO Performance: A Survival Analysis Approach pp. 50-75

Bharat A. Jain and Charles L. Martin Charles L. Martin

Survival Analysis and Financial Distress Prediction: Finnish Evidence pp. 76-90

Erkki K. Laitinen

Time‐Dependent and Time‐Invariant Covariates Within a Proportional Hazards Model: A Financial Distress Application pp. 91-109

Marc J. LeClere

The Contribution of On‐Site Examination Ratings to an Empirical Model of Bank Failures pp. 110-133

David Wheelock and Paul W. Wilso

Volume 4, issue 3, 2005

Corporate Governance Factors and Auditor Going Concern Assessments pp. 5-29

Susan Parker, Gary F. Peters and Howard F. Turetsky

Change in Bid‐Ask Spread Around Earnings Announcements of U.S. — Listed Foreign Firms pp. 30-51

Kam C. Chan and Chunyan Li

A Market‐Based Examination of Revenue and Liability Recognition: Evidence from the Publishing Industry pp. 52-63

Mark P. Bauman

Voluntary Earnings Disclosures and Corporate Governance: Evidence from France pp. 64-85

Faten Lakhal

Performance Measurement in Corporate Governance: Do Mergers Improve Managerial Performance in the Post‐Merger Period? pp. 86-100

Ehsan Feroz, Sungsoo Kim and Ray Raab

Takeovers, Ownership, and Shareholder Wealth — The Australian Evidence pp. 101-120

Chander Shekhar and Violet Torbey

Volume 4, issue 2, 2005

Narratives vs Numbers in the Annual Report: Are They Giving the Same Message to the Investors? pp. 5-14

Pascal Balata and Gaétan Breton

Impact of Perceived National Corruption on the Returns to US Multinationals in Transactions with Foreign Governments pp. 26-58

Kimberly C. Gleason, Charles A. Malgwi, Ike Mathur and Vincent Owhoso

Reliability Evaluation and Design of AICS: A Survey of Models and Experiments pp. 59-85

Abdel‐Aziz M. Mohamed, Mahmood A. Qureshi and Ali R. Behnezhad

The Impact of Managerial Ownership on the Likelihood of Provision of High Quality Auditing Services pp. 86-106

Gregory D. Kane and Uma Velury

Market Structure and Performance in Australian Banking pp. 107-124

Milind Sathye

The Relation Between the New Corporate Governance Rules and the Likelihood of Financial Statement Fraud pp. 125-148

Obeua S. Persons

Stock Market Reactions and Capital Gains Tax: Evidence from the 1985 Canadian Lifetime Capital Gains Exemption pp. 149-164

Horn‐Chern Lin and Tao Zeng

Volume 4, issue 1, 2005

Economic Development and the Value‐Relevance of Accounting Information — A Disclosure Transparency Perspective pp. 5-31

Tony Kang and Yang Hoong Pang

The MVA‐EVA Relationship: Separation of Market Driven Versus Firm Driven Effects pp. 32-49

Janis K. Zaima, Howard F. Turetsky and Bruce Cochran

Valuing Tradable Private Rights to Pollute the Public's Air pp. 50-71

Richard F. Kosobud, Houston H. Stokes, Carol D. Tallarico and Brian L. Scott

Earnings Opacity, Stock Market Wealth Effect and Economic Growth pp. 72-91

Ahmed Riahi‐Belkaoui

An Assessment of the Change in the Incidence of Earnings Management Around the Enron‐Andersen Episode pp. 92-110

Mark J. Nigrini

Volume 3, issue 4, 2004

The Impact of the Corporate Life‐Cycle on the Value‐Relevance of Disaggregated Earnings Components pp. 5-20

David S. Jenkins, Gregory D. Kane and Uma Velury

Leveling the informational Playing Field pp. 21-46

Orie E. Barron, Donal Byard and Charles R. Enis

An Empirical Examination of NYSE Stocks Voluntarily De‐listing from the Tokyo Stock Exchange pp. 47-72

Somnath Das, Shahrokh M. Saudagaran and Ranjan Sinha

Greenmail Share Repurchases and Alternative Corporate Performance Measures pp. 73-98

David Manry and David Stangeland

Transaction Costs and Asset Valuation pp. 99-111

Bong‐Gyu Jang, Hyeng Keun Koo and U Jin Choi

Volume 3, issue 3, 2004

The Influence of the Political Party in Power on the Dow Jones Industrial Average: 1896–2001 pp. 5-19

Stephen P. Keef and Melvin Roush

A Study of Production, Stock Prices and Self‐Organized Criticality pp. 20-39

Akhilesh Chandra and Alan Reinstein

Accounting Publications and Research in Spain: First Half of the 20th Century pp. 40-58

Daniel Carrasco Díaz, Esteban Hernández-Esteve and Richard Mattessich

Stock Return Volatility and Market Crisis In Emerging Economies pp. 59-83

Nidal Rashid Sabri

Nonfinancial Factors as Predictors of Value Creation: Finnish Evidence pp. 84-130

Erkki K. Laitinen

Earnings Opacity and the Productivity of Nations pp. 131-144

Ahmed Riahi‐Belkaoui

Volume 3, issue 2, 2004

The Information Content of Stock Prices and Earnings of Non‐U.S. Firms: A Simultaneous Equations Approach pp. 5-27

Pervaiz Alam and Anibal Báez‐Díaz

Style Migration and Industry Evolution pp. 28-47

Hsiu‐Lang Chen

Long‐Term Effects Following Voluntary Move From American Stock Exchange to Nasdaq pp. 48-61

Kam C. Chan and Annie Wong

Italian Accounting Research in the First Half of the 20th Century pp. 62-83

Giuseppe Galassi and Richard Mattessich

Linear Versus Non‐linear Relationships Between Financial Ratios and Stock Returns: Empirical Evidence from Egyptian Firms pp. 84-102

Mohammed Omran and Ayman Ragab

Volume 3, issue 1, 2004

Accounts Manipulation: A Literature Review and Proposed Conceptual Framework pp. 5-92

Hervé Stolowy and Gaétan Breton

Intra‐Industry Transfers of Earnings Related Information pp. 93-102

Jongdae Jin

Quality of Accounting, Earnings Opacity and Corruption pp. 103-114

Ronald D. Picur

Is Earnings Management Affected by Human Development and Economic Freedom? pp. 115-127

Ahmed Riahi‐Belkaoui

Earnings Management to Reduce Earnings Variability: Evidence from Bank Loan Loss Provisions pp. 128-148

Kiridaran Kanagaretnam, Gerald J. Lobo and Robert Mathieu

Volume 2, issue 4, 2003

A Capital Asset Pricing Model with Variable Asset Supply pp. 5-19

John McDonald

Dimensions of Competence in an Accounting Domain pp. 20-37

Richard Dusenbury, Gregory J. Gerard and Jane L. Reimers

Feltham — Ohlson Framework: The Implication of Corporate Tax pp. 38-62

Tao Zeng

Modeling the Early Adoption Decision: The Case of SFAS 96 pp. 63-86

Mahendra R. Gujarathi and Robert E. Hoskin

The Effect of Institutional Ownership on Board and Audit Committee Composition pp. 87-109

Dorothy A. Feldmann and David L Schwarzkopf

Accounting Research in the French Language Area: The First Half of the 20th Century pp. 110-128

Jean‐Guy Degos and Richard Mattessich

Volume 2, issue 3, 2003

The Relative Value of Non‐U.S.‐Based Annual Reports and Accounts: A Price and Trading Volume Analysis pp. 5-27

Kingsley O. Olibe and William M. Cready

Are Bigger State and Local Public Pension Plans More Cost Efficient? An Analysis of Economies of Size pp. 28-47

James H. Dulebohn and Hsiu‐Lang Chen

A Canonical Correlation Analysis of CEO Compensation and Corporate Performance in the Service Industry pp. 72-90

Eunsup “Daniel” Shim and Jooh Lee

Institutional Investors and Trading Volume Reactions to Management Forecasts of Annual Earnings pp. 91-105

Timothy D. Cairney

Accounting Research in the German Language Area—First Half of the 20th Century pp. 106-137

Richard Mattessich and Hans‐Ulrich Küpper

Volume 2, issue 2, 2003

Economic Properties of the Risk Sensitive Criterion for Portfolio Management pp. 3-17

Tomasz R. Bielecki and Stanley R. Pliska

Incremental Value‐Relevance of SFAS 106 pp. 18-42

Sharad Asthana and Birendra Mishra

Accounting for Future Tax Assets and Liabilities under CICA Handbook Section 3465 pp. 43-66

Tao Zeng

What Do Analysts' Stock Recommendations Really Mean? pp. 67-87

Catherine A. Finger and Wayne R. Landsman

The Effect of Statement of Financial Accounting Standard 125 on Repurchase Contracts pp. 88-98

Jenny Teruya and Hamid Pourjalali

Anticipatory Income Smoothing and the Investment Opportunity Set: An Empirical Test of the Fudenberg and Tirole (1995) Model pp. 99-117

Ahmed Riahi‐Belkaoui

Volume 2, issue 1, 2003

Market Effects, Size Contingency and Financial Ratios pp. 3-15

William Hopwood and James C. McKeown

The impact of firm‐specific attributes on the relevance in earnings and cash‐flows: a nonlinear relationship between stock returns and accounting numbers pp. 16-39

Isabelle Martinez

The Functional Relationships Among Earnings, Cash Flows and Stock Returns in Korea pp. 40-58

Soon Suk Yoon and Gary Miller

Expected Long‐Run Return on Equity in a Residual Income Valuation Model pp. 59-72

Leonard C. Soffer

On the Relationship between Earnings, Cash Flows and Returns: An Australian Postscript to Lev and Zarowin (1999) pp. 73-85

Stewart Jones

Corporate Disclosure Quality and Corporate Reputation pp. 86-95

Ellen Landgraf and Ahmed Riahi‐Belkaoui