Advances in accounting

2013 - 2024

Current editor(s): Dennis Caplan

From Elsevier
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Volume 29, issue 2, 2013

Small firms and the value of improvements in corporate governance mechanisms pp. 171-179

Bruce K. Behn, Brian T. Carver and Terry L. Neal

Litigation risk, accounting quality, and investment efficiency pp. 180-185

Hyeesoo H. Chung, Jinyoung P. Wynn and Han Yi

Economic consequences of mandatory GAAP changes: The case of SFAS No. 158 pp. 186-194

Abraham N. Fried and Paquita Y. Davis-Friday

The effect of the summer doldrums on the market reaction to earnings announcements pp. 195-204

Gregory Gaynor and Richard Morton

The effects of task outcome feedback and broad domain evaluation experience on the use of unique scorecard measures pp. 205-217

Kip R. Krumwiede, Monte R. Swain, Todd A. Thornock and Dennis L. Eggett

Subjectivity in fair-value estimates, audit quality, and informativeness of other comprehensive income pp. 218-231

Cheol Lee and Myung S. Park

Cost behavior and executive bonus compensation pp. 232-242

Marcus L. Caylor and Thomas J. Lopez

Overpaid acquisitions and goodwill impairment losses — Evidence from the US pp. 243-254

Maria Elena Olante

The association between firm characteristics and CFO's opinions on the fair value option for non-financial assets pp. 255-266

Boochun Jung, Hamid Pourjalali, Eric Wen and Shirley J. Daniel

Signaling strategies in annual reports: Evidence from the disclosure of performance indicators pp. 267-277

Francesco Dainelli, Laura Bini and Francesco Giunta

The valuation properties of earnings and book values reported under IAS, domestic GAAP and U.S. GAAP: Evidence from China, Hong Kong, Japan, Korea and Singapore pp. 278-285

Li Li Eng, Li Sun and Thanyaluk Vichitsarawong

The association between voluntary disclosure and corporate governance in the presence of severe agency conflicts pp. 286-298

Ana Gisbert and Begoña Navallas

Some theoretical and methodological suggestions for studies examining accountants' professional judgments and earnings management pp. 299-311

Philip Heinz, Chris Patel and Andreas Hellmann

The usefulness of firm risk disclosures under different firm riskiness, investor-interest, and market conditions: New evidence from Finland pp. 312-331

Antti Miihkinen

Do Big-Four affiliates earn audit fee premiums in emerging markets? pp. 332-342

Javed Siddiqui, Mahbub Zaman and Arifur Khan

Measuring the impact of international reporting standards on market performance of publicly traded companies pp. 343-349

Amanda M. Grossman, L. Murphy Smith and Wayne Tervo

Volume 29, issue 1, 2013

Audit committee financial expertise and properties of analyst earnings forecasts pp. 1-11

John L. Abernathy, Don Herrmann, Tony Kang and Gopal V. Krishnan

Insider trading in loss firms pp. 12-26

Jagadison K. Aier

Earnings management and the allocation of net periodic pension costs to interim periods pp. 27-35

Alan I. Blankley, Joseph Comprix and Keejae P. Hong

Do independent research analysts issue more or less informative recommendation revisions? pp. 36-49

Ryan J. Casey

Do analysts follow emerging economy firms with higher intangible assets? Empirical evidence from Egypt pp. 50-59

Mohamed Elbannan

Decision usefulness of whole-asset operating lease capitalizations pp. 60-73

Roger C. Graham and Raymond D. King

AIA submission: CEO overconfidence and the incidence of financial restatement pp. 74-84

Theresa J. Presley and Lawrence J. Abbott

Does incorporating non-linearity into discretionary accrual models improve their performance? pp. 85-96

Huishan Wan

Earnings response coefficients of OECD banks: Tests extended to include bank risk factors pp. 97-107

Mohamed Ariff, Cheng Fan Fah and Soh Wei Ni

The impact of IFRS on accounting quality: Evidence from Greece pp. 108-123

Panagiotis E. Dimitropoulos, Dimitrios Asteriou, Dimitrios Kousenidis and Stergios Leventis

Continental European accounting model and accounting modernization in Germany pp. 124-133

Andreas Hellmann, Hector Perera and Chris Patel

A content analysis of the comment letters to the FASB and IASB: Accounting for contingencies pp. 134-153

Anthony D. Holder, Khondkar E. Karim, Karen Jingrong Lin and Maef Woods

Financial crisis and accounting quality: Evidence from five European countries pp. 154-160

George Iatridis and Augustinos I. Dimitras

The moderating effects of national culture on escalation of commitment pp. 161-169

Stephen B. Salter, David J. Sharp and Yasheng Chen