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Review of Accounting and Finance

2007 - 2020

Current editor(s): C Janie Chang and Janis Zaima

From Emerald Group Publishing
Bibliographic data for series maintained by Virginia Chapman ().

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Volume 19, issue 4, 2020

Financial performance following discontinued operations pp. 429-447 Downloads
Binod Guragai and Paul D. Hutchison

Volume 19, issue 3, 2020

Does analyst forecast dispersion represent investors’ perceived uncertainty toward earnings? pp. 289-312 Downloads
Jundong (Jeff) Wang
Audit firm tenure and perceived audit quality: evidence from CEO incentive contracts pp. 313-337 Downloads
Henri Akono
Are leases substitutes or complements to debt? Insights from an analysis of debt covenants pp. 339-361 Downloads
Daniel Gyung Paik, Joyce Van Der Laan Smith, Brandon Byunghwan Lee and Sung Wook Yoon
Annual report readability and trade credit pp. 363-385 Downloads
Hongkang Xu, Trung H. Pham and Mai Dao
Firm location and systematic risk: the real estate channel pp. 387-409 Downloads
Xiang Gao and John Topuz
Optimal currency hedge and the carry trade pp. 411-427 Downloads
Fabio Filipozzi and Kersti Harkmann

Volume 19, issue 2, 2020

The cross-market efficiency of the Italian derivatives market: A case study from the Italian derivatives market pp. 109-133 Downloads
Izidin El Kalak and Robert Hudson
Stock returns, illiquidity and feedback trading pp. 135-145 Downloads
Jing Chen and David G. McMillan
Asymmetric impact of exchange rate changes on stock returns: evidence of twode facto regimes pp. 147-173 Downloads
Walid M.A. Ahmed
Corruption and auditor choice: a cross-country investigation pp. 175-197 Downloads
Rong-Ruey Duh, Chunlai Ye and Lin-Hui Yu
Does corporate diversification enhance accrual quality? pp. 199-219 Downloads
Shih-Chu Chou and Chunchia (Amy) Chang
Internal control and financial reporting quality of small firms: A comparative analysis of regulatory regimes pp. 221-246 Downloads
Jagan Krishnan, Jayanthi Krishnan and Sophie Liang
Customer concentration types and public debt contracts pp. 247-269 Downloads
HyunJun Na
CEO-employee pay gap and firm R&D efficiency pp. 271-287 Downloads
H. Leon Chan, Brett Kawada, Taekjin Shin and Jeff Wang

Volume 19, issue 1, 2019

Voluntary hedging disclosure and corporate governance pp. 5-29 Downloads
Seth A. Hoelscher
Fair value, corporate governance, social responsibility disclosure and banks’ performance pp. 30-47 Downloads
Yi Zhang, Gin Chong and Ruixin Jia
Active fund managers and earnings management at portfolio companies pp. 48-82 Downloads
Javeria Farooqi, Surendranath Jory and Thanh Ngo
Destabilizing momentum trading and counterbalancing contrarian strategy by large trader groups pp. 83-106 Downloads
Jang Hyung Cho, Robert Daigler, YoungHa Ki and Janis Zaima

Volume 18, issue 4, 2019

Busy boards and corporate earnings management: an international analysis pp. 533-556 Downloads
Stephen P. Ferris and Min-Yu (Stella) Liao
Shareholder litigation risk and real earnings management: a causal inference pp. 557-588 Downloads
Qunfeng Liao and Bo Ouyang
Analysts’ reactions to firms’ real activities management pp. 589-612 Downloads
Joonho Lee and Sung Gon Chung
Can analysts predict breaks in earnings strings? pp. 613-634 Downloads
Vadim S. Balashov and Zhanel B. DeVides
Does corporate social responsibility affect the cost of equity in controversial industry sectors? pp. 635-662 Downloads
Abdelmajid Hmaittane, Kais Bouslah and Bouchra M’Zali

Volume 18, issue 3, 2019

Degree of free cash flow leverage pp. 346-365 Downloads
David Yecham Aharon, Yoram Kroll and Sivan Riff
Do bank independency and diversification affect bank failures in Europe? pp. 366-398 Downloads
Mehdi Mili, Anis Khayati and Amira Khouaja
Earnings informativeness in dual-class firms: An empirical investigation of the earnings quality and the information environment pp. 399-431 Downloads
Olesya Lobanova, Abhijit Barua, Suchismita Mishra and Arun J. Prakash
Do firms use early guidance to disclose the effect of conservatism on future earnings? pp. 432-455 Downloads
Carlo D’Augusta and Giulia Redigolo
Can non-CEO inside directors add value? Evidence from unplanned CEO turnovers pp. 456-482 Downloads
Laurie Krigman and Mia L. Rivolta
Firm size, market conditions and takeover likelihood pp. 483-507 Downloads
Abongeh Tunyi
Equal opportunity market: Sources and remedies of home bias in US market reactions to restatement announcements pp. 508-531 Downloads
Jennifer Bannister, Li-Chin Jennifer Ho and Xiaoxiao Song

Volume 18, issue 2, 2019

Voting with hands, earnings management and corporate governance pp. 178-197 Downloads
Ting Li, Xinlei Zhao and Aiwu Zhao
Impact of competition on fund disclosures and consumer search costs pp. 198-220 Downloads
Sitikantha Parida
An examination of the dimensions of CEO power and corporate social responsibility pp. 221-244 Downloads
Shahbaz Sheikh
Client industry characteristics and auditor changes pp. 245-267 Downloads
Tim Cairney and Errol G. Stewart
A guide on empirical tests of the EMH pp. 268-295 Downloads
David Peón, Manel Antelo and Anxo Calvo
A combined approach based on robust PCA to improve bankruptcy forecasting pp. 296-320 Downloads
Marianna Succurro, Giuseppe Arcuri and Giuseppina Damiana Costanzo
Loan purpose and accounting based debt covenants pp. 321-343 Downloads
Daniel Gyung Paik, Timothy Hamilton, Brandon Byunghwan Lee and Sung Wook Yoon

Volume 18, issue 1, 2019

Market-power, stability and risk-taking: an analysis surrounding theriba -free banking pp. 2-24 Downloads
Awatef Louhichi, Salma Louati and Younes Boujelbene
The effect of the need for subsequent seasoned equity offerings on earnings management motivation pp. 25-52 Downloads
Guannan Wang and Moshe Hagigi
The impact of downside risk on UK stock returns pp. 53-70 Downloads
Fangzhou Huang
Large-cap vs small-cap portfolio performance: new empirical evidence from ETFs pp. 71-94 Downloads
Gerasimos Rompotis
Behavioral-related firm characteristics, risks and determinants of stock returns pp. 95-112 Downloads
Wikrom Prombutr and Chanwit Phengpis
Directors’ trades in UK rights issues: do firms sell overvalued new equity? pp. 113-133 Downloads
Heba Ahmed Abbas Ali
Convergence consensus analyst earnings estimates and option pricing in modeling material accounting misstatements pp. 134-156 Downloads
François Aubert, Jeff J. Wang and Gary Grudnitski
The effects of lines of credit on market timing and the underpricing of seasoned equity offerings pp. 157-175 Downloads
Anh Ngo, Oscar Varela and Xie Feixue

Volume 17, issue 4, 2018

Does CEO compensation suppress employee wages? pp. 426-452 Downloads
Rachel Graefe-Anderson, Unyong Pyo and Baoqi Zhu
Managing EPS and signaling undervaluation as a motivation for repurchases: The case of accelerated share repurchases pp. 453-481 Downloads
Ahmet C. Kurt
The predictive power of log-likelihood of GARCH volatility pp. 482-497 Downloads
Rangga Handika and Dony Abdul Chalid
Abnormal lending and risk in Swedish financial institutions pp. 498-513 Downloads
Stephanos Papadamou, Dionisis Philippas, Batnini Firas and Thomas Ntitoras
The effect of real activities manipulation on going concern audit opinions for financially distressed companies pp. 514-539 Downloads
Hongkang Xu, Mai Dao and Jia Wu
Dual-class firms’ choice of performance measures in CEO stock compensation contracts pp. 540-562 Downloads
Ji Li and Yuhchang Hwang

Volume 17, issue 3, 2018

Analysts’ forecasts and uncertainty about firm value pp. 298-315 Downloads
Angela Andrews, Pradyot Sen and Jens Stephan
Predicting credit risk on the basis of financial and non-financial variables and data mining pp. 316-340 Downloads
Sihem Khemakhem and Younes Boujelbene
Managerial equity incentives and anti-dilutive convertible debt decisions pp. 341-358 Downloads
Henri Akono
Executive compensation and firm risk: an examination across industries pp. 359-382 Downloads
Stephen Abrokwah, Justin Hanig and Marc Schaffer
Investor sentiment and timely loss recognition pp. 383-404 Downloads
Hong Kim Duong, Michael Schuldt and Giorgio Gotti
Corporate diversification: Can the observed diversification discount shed light on management’s choice to diversify or re-focus? pp. 405-424 Downloads
Garrett C.C. Smith and Jeffrey M. Coy

Volume 17, issue 2, 2018

The effect of nonrecurring items on goodwill and CEO market-based compensation pp. 150-176 Downloads
Yoshie Saito
Do bondholders receive benefits from bank interventions? pp. 177-197 Downloads
Yili Lian
Corporate diversification and accrual and real earnings management: A non-linear relationship pp. 198-214 Downloads
Mohammad Alhadab and Thang Nguyen
The motivational heterogeneity of an all-equity capital structure pp. 215-237 Downloads
David Caban
How does directors’ remuneration affect SMEs’ performance? pp. 238-258 Downloads
Godfred Adjappong Afrifa and Oluseyi Oluseun Adesina
Forecasting stock returns in Saudi Arabia and Malaysia pp. 259-279 Downloads
Abdelmonem Oueslati and Yacine Hammami
Financial restructuring and target capital structure: An iterative algorithm for shareholder value maximization pp. 280-294 Downloads
Pawel Mielcarz, Dmytro Osiichuk and Ryszard Owczarkowski

Volume 17, issue 1, 2018

Voluntary disclosures and market response to earnings announcements pp. 2-17 Downloads
Guy Dinesh Fernando, Justin Giboney and Richard A. Schneible
Are earnings strings restrained after SOX? pp. 18-40 Downloads
Mark Kohlbeck, Jomo Sankara and Errol G. Stewart
Determinants of divestiture methods for US firms: asset sell-off versus equity carve-out pp. 41-57 Downloads
Dung Pham, Thanh Nguyen and Hari Adhikari
The long-run performance of US firms pursuing IPOs in foreign markets pp. 58-77 Downloads
Robert Killins and Peter V. Egly
R&D investment decisions of IPO firms and long-term future performance pp. 78-108 Downloads
Tatiana Fedyk and Natalya Khimich
Auditors’ assessment of the capital market liability of foreignness pp. 109-129 Downloads
Deborah Drummond Smith, Kimberly C. Gleason, Joan Wiggenhorn and Yezen H. Kannan
The effectiveness of risk disclosure practices in the European insurance industry pp. 130-147 Downloads
Irma Malafronte, Maria Grazia Starita and John Pereira
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