Review of Accounting and Finance

2002 - 2023

Current editor(s): Nawazish Mirza

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Volume 22, issue 3, 2023

The Ramadan effect on commodity and stock markets integration pp. 269-293

Amine Ben Amar, Stéphane Goutte, Amir Hasnaoui, Amine Marouane and Héla Mzoughi

Critical audit matters: litigation, quality and conservatism pp. 294-328

Essam Elshafie

An econometric understanding of Fintech and operating performance pp. 329-352

Faten Ben Bouheni, Manish Tewari, Mouwafac Sidaoui and Amir Hasnaoui

Accounting comparability and financial distress pp. 353-373

Mohammad Nazrul Islam, Shihong Li and Clark M. Wheatley

Busy audit committee directors and corporate narrative disclosure in Oman pp. 374-398

Hidaya Al Lawati, Khaled Hussainey and Roza Sagitova

Over-investment and ESG inequality pp. 399-421

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

Jiabing Lv, Yong Ye and Runmei Luo

Changes in the DJIA: market reactions and economic cycles pp. 177-193

Patricia A. Ryan and Sriram V. Villupuram

Do depositors discipline the banking sector? Evidence from an emerging economy pp. 194-205

Ayesha Afzal, Nawazish Mirza and Saba Firdousi

A bibliometric analysis of political connections literature pp. 206-226

Fatma Ahmed and Khaled Hussainey

High-speed railway and urban construction investment bond yield spreads: a quasi-natural experiment pp. 227-248

Juan Chen, Hongling Guo and Zuoping Xiao

The role of analyst coverage and value-relevance of energy efficiency pp. 249-265

Ishwar Khatri

Volume 22, issue 1, 2023

Does cost-inefficiency in Islamic banking matter for earnings uncertainty? pp. 1-36

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

Johannes Kabderian Dreyer, Mateus Moreira, William T. Smith and Vivek Sharma

The impact of short sale prospect on income smoothing pp. 62-83

Xu Sun and Tianming Zhang

Putting the Aumann–Serrano Riskiness Index to work pp. 84-122

Doron Nisani, Amit Shelef and Or David

Market reaction to the Russian Ukrainian war: a global analysis of the banking industry pp. 123-153

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

Hend Monjed, Salma Ibrahim and Bjørn N. Jørgensen

The declining GAAP ETR trend over 1960-2016 pp. 398-422

Yuzhu Lu, Liang Shao and Yue Zhang

Corporate social responsibility report readability, credit ratings and cost of borrowing pp. 423-448

Kun Yu and Priya Garg

Chief executive officer ability and cash holding decision pp. 449-485

Efstathios Magerakis

Product market competition and earnings management: the role of managerial ability pp. 486-511

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

Yu Jiang, Adrian C.H. Lei, Tao Wang and Chuntao Li

Age diversity, firm performance and managerial ability pp. 276-298

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

Kenneth J. Hunsader, Christopher M. Lawrey and James Rich

Explanatory power of earnings for returns: nonstationarity, disaggregation and timeliness pp. 320-340

John J. Wild and Jonathan M. Wild

Auditor distraction and audit quality pp. 341-373

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

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

Fangjun Sang, Pervaiz Alam and Timothy Hinkel

Earnings autocorrelation and accounting restatements pp. 154-173

David B. Bryan and Terry W. Mason

The impact of stakeholder management on restatement disclosure transparency pp. 174-203

Brian Hogan and Colin Reid

On tree-structured linear and quantile regression-based asset pricing pp. 204-245

John Galakis, Ioannis Vrontos and Panos Xidonas

Volume 21, issue 2, 2022

Investor sentiment: a retail trader activity approach pp. 61-82

Dave Berger

Information uncertainty of fiscal year end quarter earnings pp. 83-108

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

Dallin M. Alldredge, Yinfei Chen, Steve Liu and Lan Luo

Corporate governance and firm performance in hybrid model countries pp. 32-58

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

Mengyao Cheng

Chinese securities investment funds: the role of luck in performance pp. 271-297

Jun Gao, Niall O’Sullivan and Meadhbh Sherman

Different tenure phases of executives and audit fees pp. 298-325

Rachana Kalelkar and Qiao Xu

Reporting of discontinued operations and dividend payout policy pp. 326-347

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

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

HyunJun Na

Long-term performance following share repurchase, signaling costs and accounting transparency: Korean evidence pp. 143-166

Kyung Soon Kim and Yun W. Park

Managerial ability and stock price crash risk – the role of managerial overconfidence pp. 167-193

Jiaxin Liu and Dongliang Lei

Forcing responsibility? Examining earnings management induced by mandatory corporate social responsibility: evidence from India pp. 194-216

Manish Bansal and Vivek Kumar

Volume 20, issue 1, 2021

Higher moments and US industry returns: realized skewness and kurtosis pp. 1-22

Xiaoyue Chen, Bin Li and Andrew C. Worthington

Agency costs in the market for corporate control: evidence from UK takeovers pp. 23-52

Edward Jones, Bing Xu and Konstantin Kamp

Blockholders and corporate governance: evidence from China’s split-share-structure reform pp. 53-83

Xiaolin Qian and Lewis Tam

Liquidity risk, transaction costs and financial closedness: lessons from the Iranian and Turkish stock markets pp. 84-102

Sedighe Alizadeh, Mohammad Nabi Shahiki Tash and Johannes Kabderian Dreyer

Accounting downside risk measures and credit spreads pp. 103-120

Pervaiz Alam, Barry Hettler and Han Gao