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Review of Accounting and Finance

2002 - 2023

Current editor(s): Nawazish Mirza

From Emerald Group Publishing Limited
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Volume 22, issue 3, 2023

The Ramadan effect on commodity and stock markets integration pp. 269-293 Downloads
Amine Ben Amar, Stéphane Goutte, Amir Hasnaoui, Amine Marouane and Héla Mzoughi
Critical audit matters: litigation, quality and conservatism pp. 294-328 Downloads
Essam Elshafie
An econometric understanding of Fintech and operating performance pp. 329-352 Downloads
Faten Ben Bouheni, Manish Tewari, Mouwafac Sidaoui and Amir Hasnaoui
Accounting comparability and financial distress pp. 353-373 Downloads
Mohammad Nazrul Islam, Shihong Li and Clark M. Wheatley
Busy audit committee directors and corporate narrative disclosure in Oman pp. 374-398 Downloads
Hidaya Al Lawati, Khaled Hussainey and Roza Sagitova
Over-investment and ESG inequality pp. 399-421 Downloads
Cemil Kuzey, Ali Uyar and Abdullah S. Karaman

Volume 22, issue 2, 2023

The power of minority shareholders: evidence from voting on the related party transaction proposals in China pp. 157-176 Downloads
Jiabing Lv, Yong Ye and Runmei Luo
Changes in the DJIA: market reactions and economic cycles pp. 177-193 Downloads
Patricia A. Ryan and Sriram V. Villupuram
Do depositors discipline the banking sector? Evidence from an emerging economy pp. 194-205 Downloads
Ayesha Afzal, Nawazish Mirza and Saba Firdousi
A bibliometric analysis of political connections literature pp. 206-226 Downloads
Fatma Ahmed and Khaled Hussainey
High-speed railway and urban construction investment bond yield spreads: a quasi-natural experiment pp. 227-248 Downloads
Juan Chen, Hongling Guo and Zuoping Xiao
The role of analyst coverage and value-relevance of energy efficiency pp. 249-265 Downloads
Ishwar Khatri

Volume 22, issue 1, 2023

Does cost-inefficiency in Islamic banking matter for earnings uncertainty? pp. 1-36 Downloads
Sabri Boubaker, Md Hamid Uddin, Sarkar Humayun Kabir and Sabur Mollah
Do environmental, social and governance practices affect portfolio returns? Evidence from the US stock market from 2002 to 2020 pp. 37-61 Downloads
Johannes Kabderian Dreyer, Mateus Moreira, William T. Smith and Vivek Sharma
The impact of short sale prospect on income smoothing pp. 62-83 Downloads
Xu Sun and Tianming Zhang
Putting the Aumann–Serrano Riskiness Index to work pp. 84-122 Downloads
Doron Nisani, Amit Shelef and Or David
Market reaction to the Russian Ukrainian war: a global analysis of the banking industry pp. 123-153 Downloads
Sabri Boubaker, Nga Nguyen, Vu Quang Trinh and Thanh Vu

Volume 21, issue 5, 2022

Risk reporting and earnings smoothing: signaling or managerial opportunism? pp. 377-397 Downloads
Hend Monjed, Salma Ibrahim and Bjørn N. Jørgensen
The declining GAAP ETR trend over 1960-2016 pp. 398-422 Downloads
Yuzhu Lu, Liang Shao and Yue Zhang
Corporate social responsibility report readability, credit ratings and cost of borrowing pp. 423-448 Downloads
Kun Yu and Priya Garg
Chief executive officer ability and cash holding decision pp. 449-485 Downloads
Efstathios Magerakis
Product market competition and earnings management: the role of managerial ability pp. 486-511 Downloads
Md Mahmudul Hasan, Md Safayat Hossain and Giorgio Gotti

Volume 21, issue 4, 2022

Corporate site visits, private information communication, and earnings management: evidence from China pp. 249-273 Downloads
Yu Jiang, Adrian C.H. Lei, Tao Wang and Chuntao Li
Age diversity, firm performance and managerial ability pp. 276-298 Downloads
Qiao Xu, Guy Dinesh Fernando and Richard A. Schneible
The impact of ASC 842’s new leasing standards on default likelihood by industry pp. 299-319 Downloads
Kenneth J. Hunsader, Christopher M. Lawrey and James Rich
Explanatory power of earnings for returns: nonstationarity, disaggregation and timeliness pp. 320-340 Downloads
John J. Wild and Jonathan M. Wild
Auditor distraction and audit quality pp. 341-373 Downloads
Chengyee Janie Chang, Yutao Li and Yan Luo

Volume 21, issue 3, 2022

The impact of financial constraints on banks’ cash tax avoidance pp. 109-129 Downloads
Justin Jin, Yi Liu, Zehua Zhang and Ran Zhao
Segment earnings and managerial incentives: evidence from foreign firms cross-listed in the USA pp. 130-153 Downloads
Fangjun Sang, Pervaiz Alam and Timothy Hinkel
Earnings autocorrelation and accounting restatements pp. 154-173 Downloads
David B. Bryan and Terry W. Mason
The impact of stakeholder management on restatement disclosure transparency pp. 174-203 Downloads
Brian Hogan and Colin Reid
On tree-structured linear and quantile regression-based asset pricing pp. 204-245 Downloads
John Galakis, Ioannis Vrontos and Panos Xidonas

Volume 21, issue 2, 2022

Investor sentiment: a retail trader activity approach pp. 61-82 Downloads
Dave Berger
Information uncertainty of fiscal year end quarter earnings pp. 83-108 Downloads
Linda H. Chen, George J. Jiang and Kevin X. Zhu

Volume 21, issue 1, 2022

The effect of credit rating downgrades along the supply chain pp. 1-31 Downloads
Dallin M. Alldredge, Yinfei Chen, Steve Liu and Lan Luo
Corporate governance and firm performance in hybrid model countries pp. 32-58 Downloads
Alfonso Mendoza-Velázquez, Luis Carlos Ortuño-Barba and Luis David Conde-Cortés

Volume 20, issue 5, 2021

Accounting comparability and cash flows versus accruals pp. 249-270 Downloads
Mengyao Cheng
Chinese securities investment funds: the role of luck in performance pp. 271-297 Downloads
Jun Gao, Niall O’Sullivan and Meadhbh Sherman
Different tenure phases of executives and audit fees pp. 298-325 Downloads
Rachana Kalelkar and Qiao Xu
Reporting of discontinued operations and dividend payout policy pp. 326-347 Downloads
Binod Guragai, Trent Henke and Glen Young

Volume 20, issue 3/4, 2021

Predicting equity premium with adjusted dividend-price ratio: the USA and international evidence pp. 217-247 Downloads
Mahtab Athari, Atsuyuki Naka and Abdullah Noman

Volume 20, issue 2, 2021

Does corporate political party ideology matter? Evidence from bank loan contracts pp. 121-142 Downloads
HyunJun Na
Long-term performance following share repurchase, signaling costs and accounting transparency: Korean evidence pp. 143-166 Downloads
Kyung Soon Kim and Yun W. Park
Managerial ability and stock price crash risk – the role of managerial overconfidence pp. 167-193 Downloads
Jiaxin Liu and Dongliang Lei
Forcing responsibility? Examining earnings management induced by mandatory corporate social responsibility: evidence from India pp. 194-216 Downloads
Manish Bansal and Vivek Kumar

Volume 20, issue 1, 2021

Higher moments and US industry returns: realized skewness and kurtosis pp. 1-22 Downloads
Xiaoyue Chen, Bin Li and Andrew C. Worthington
Agency costs in the market for corporate control: evidence from UK takeovers pp. 23-52 Downloads
Edward Jones, Bing Xu and Konstantin Kamp
Blockholders and corporate governance: evidence from China’s split-share-structure reform pp. 53-83 Downloads
Xiaolin Qian and Lewis Tam
Liquidity risk, transaction costs and financial closedness: lessons from the Iranian and Turkish stock markets pp. 84-102 Downloads
Sedighe Alizadeh, Mohammad Nabi Shahiki Tash and Johannes Kabderian Dreyer
Accounting downside risk measures and credit spreads pp. 103-120 Downloads
Pervaiz Alam, Barry Hettler and Han Gao
Page updated 2023-06-08