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Review of Accounting and Finance

2002 - 2024

Current editor(s): Nawazish Mirza

From Emerald Group Publishing Limited
Bibliographic data for series maintained by Emerald Support ().

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Volume 23, issue 3, 2024

Influence of the financial shared service center on the quality of accounting information pp. 313-329 Downloads
Junchao Zhang
Corporate social responsibility and credit rating: evidence from French companies pp. 330-352 Downloads
Sourour Ben Saad, Mhamed Laouiti and Aymen Ajina
The relationship between soft skills, stress and reduced audit quality practices pp. 353-374 Downloads
Antonio Samagaio, Paulo Morais Francisco and Teresa Felício
Investigating accounting professionals’ intention to adopt blockchain technology pp. 375-393 Downloads
R.K. Jena
Climate change and the European banking sector: the effect of green technology adaptation and human capital pp. 394-418 Downloads
Ayesha Afzal, Jamila Abaidi Hasnaoui, Saba Firdousi and Ramsha Noor
From performance to horizon: managements’ horizon and firms’ investment efficiency pp. 419-446 Downloads
Abongeh A. Tunyi, Geofry Areneke, Tanveer Hussain and Jacob Agyemang

Volume 23, issue 2, 2023

Do CSR performance and reporting facilitate access to debt financing in emerging markets? The role of asset structure and firm performance pp. 157-185 Downloads
Ali Uyar, Ali Meftah Gerged, Cemil Kuzey and Abdullah S. Karaman
Association between executives’ foreign background and audit fees pp. 186-204 Downloads
Wunhong Su and Chen Yin
Early adopters of institutional creativity in integrated reporting pp. 205-221 Downloads
Ruchi Agarwal and Muhammad Atif
Do ESG ratings and COVID-19 severity score predict stock behavior and market perception? Evidence from emerging markets pp. 222-255 Downloads
Mai T. Said and Mona Elbannan
Another look at the asymmetric relationship between stock returns and trading volume: evidence from the Markov-switching model pp. 256-279 Downloads
Mondher Bouattour and Anthony Miloudi
Corporate governance and green innovation: international evidence pp. 280-309 Downloads
Marcellin Makpotche, Kais Bouslah and Bouchra M’Zali

Volume 23, issue 1, 2023

Corporate investment sensitivity to equity market misvaluation pp. 1-38 Downloads
Senda Mrad, Taher Hamza and Riadh Manita
Liquidity, interbank network topology and bank capital pp. 40-58 Downloads
Aref Mahdavi Ardekani
The relative valuation of cash flow and current accruals affected by their extremity pp. 59-79 Downloads
Wael Mostafa and Rob Dixon
The impact of investor protection on stock market volatility pp. 80-103 Downloads
João Silva, Lígia Febra and Magali Costa
Intellectual capital efficiency, institutional ownership and cash holdings: a cross-country study pp. 104-129 Downloads
Tamanna Dalwai, Syeeda Shafiya Mohammadi and Elma Satrovic
The heterogeneous role of economic and financial uncertainty in green bond market efficiency pp. 130-155 Downloads
Ping Wei, Jingzi Zhou, Xiaohang Ren and Farhad Taghizadeh-Hesary

Volume 22, issue 5, 2023

Dividend policies and stock volatility-empirical evidence from Middle Eastern stock markets pp. 569-583 Downloads
Ali Murad Syed, Hana Saeed Bawazir and Ibrahim Tawfeeq AlSidrah
The impact of feminism on bank performance: the case of Vietnam pp. 584-601 Downloads
Yen Thi Nguyen, Cuong Thanh Dang and Hang Thi Trinh
Do firms manage earnings after a downgrade in their credit rating? pp. 602-619 Downloads
Hardjo Koerniadi
On the foundations of firm climate risk exposure pp. 620-635 Downloads
Mohamad H. Shahrour, Mohamed Arouri and Ryan Lemand
Audit quality, firm performance and risk: evidence from Greece pp. 636-662 Downloads
Gerasimos Rompotis and Dimitrios Balios
Audit quality, value relevance, integrated reporting and the moderating role of business ethics: evidence from European ESG firms pp. 663-681 Downloads
Abir Hichri
On performance drivers of European Fintechs around venture capital: exploring the role of founders’ experience pp. 682-699 Downloads
Aymen Turki and Robert Rieg

Volume 22, issue 4, 2023

Bank diversification and earnings management: the moderating effect of female directors pp. 425-448 Downloads
Nozha Merzki and Mouna Ben Rejeb
Investor’s values and investment decision towards ESG stocks pp. 449-465 Downloads
Rajdeep Kumar Raut, Niranjan Shastri, Akshay Kumar Mishra and Aviral Tiwari
The influence of corona pandemic on stock returns of companies listed on the Palestine Stock Exchange pp. 466-488 Downloads
Nemer Badwan and Azmi Wasfi Awad
Audit(or) type and audit quality in emerging markets: evidence from explicit vs. implicit restatements pp. 489-507 Downloads
Mohamed M. Eldyasty and Ahmed A. Elamer
Board attributes and corporate social responsibility disclosure quality based on information typology pp. 508-531 Downloads
Dineshwar Ramdhony, Mohamed Omran and Khaled Hussainey
Does the influence of competition and compensation on hospital quality vary with ownership type? pp. 532-567 Downloads
Linda H. Chen, Leslie Eldenburg and Theodore H. Goodman

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 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
Page updated 2024-06-13