Review of Accounting and Finance

2002 - 2024

Current editor(s): Nawazish Mirza

From Emerald Group Publishing Limited
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Volume 24, issue 3, 2024

Green banks, golden returns? Unraveling the ESG–Financial performance nexus in European banking pp. 259-285

Alexandra Horobet, Birjees Rahat, Ana-Maria Floarea and Lucian Belascu

The impact of the internet bubble on broker recommendations pp. 286-309

Christophe Prat and Jerome Caby

Financial reporting quality impact on the firms’ capital structure pp. 310-328

Inês Lisboa, Magali Costa and Carolina Reis

Does board diversity affect firm performance in Kuwait? pp. 329-352

Ahmad Alqatan, Khaled Hussainey and Abir Hichri

Geopolitical risk and gold price bubbles pp. 353-374

Haonan Zhou and Chao Liang

Artificial intelligence bias auditing – current approaches, challenges and lessons from practice pp. 375-400

Sabina Lacmanovic and Marinko Skare

Studying nonlinear dynamics of tax avoidance and the cost of debt pp. 401-426

Habiba Ladhari, Faten Lakhal and Mhamed Ben Slimane

Volume 24, issue 2, 2024

Do technological innovation and financial development determine environmental quality? Empirical evidence from Arab countries pp. 177-192

Mosab I. Tabash, Umar Farooq, Majdi Hassen and Ghaleb A. El Refae

Is it worth it to go green? ESG disclosure, carbon emissions and firm financial performance in emerging markets pp. 193-217

Dina H. Gabr and Mona Elbannan

Stock market reaction to mandatory climate change reporting: case of Bursa Malaysia pp. 218-237

Dharen Kumar Pandey, Waleed M. Al-ahdal, Faten Moussa and Hafiza Aishah Hashim

The impact of blue and green lending on credit portfolios: a commercial banking perspective pp. 238-253

Nawazish Mirza, Muhammad Umar, Rashid Sbia and Mangafic Jasmina

Volume 24, issue 1, 2024

CEO compensation risk and pay for luck asymmetry pp. 1-16

Yixi Ning, Ke Zhong and Lihong Chen

Bank charter value and market discipline: evidence from emerging markets pp. 17-39

Dat T Nguyen and Tu Le

Cash or crash? The diversification game and corporate cash holdings in India pp. 40-58

Vedika Saxena and Seshadev Sahoo

ESG ratings and investment performance: evidence from tech-heavy mutual funds pp. 59-70

Amir Hasnaoui

Charting the future: what drives accounting career choices in emerging economies? pp. 71-101

Dan Dacian Cuzdriorean, Szilveszter Fekete, Alina Beattrice Vladu and Cristina Boţa-Avram

The impact of eco-innovation on companies’ financial performance: an analysis of key contributions and trends in the literature pp. 102-128

José Luís Lopes and Leonardo Fernando Cruz Basso

Unveiling the dynamic linkages between energy, forex and financial markets amidst natural and man-made outbreaks pp. 129-151

Miklesh Prasad Yadav, Silky Vigg Kushwah, Farhad Taghizadeh-Hesary and Nandita Mishra

Volume 23, issue 5, 2024

Board diversity, female executives and stock liquidity: evidence from opposing cycles in the USA pp. 581-597

Mohamad H. Shahrour, Ryan Lemand and Michal Wojewodzki

Impact of financial reporting quality on investment efficiency and role of investor protection in frontier markets pp. 598-620

Muhammad Azhar Khan, Saadia Irfan and Samina Naveed

Interbank systemic risk network in an emerging economy pp. 621-645

Molla Ramizur Rahman, Arun Kumar Misra and Aviral Tiwari

The effect of economic, environmental and social sustainability performance on accounting conservatism: the moderating role of good corporate governance pp. 646-664

Sawssen Khlifi, Mohamed Ali Boujelbene and Jamel Chouaibi

Solving the IPO puzzle through “use of proceeds” disclosure: evidence from India pp. 665-686

Sukanya Wadhwa and Seshadev Sahoo

Corporate narrative reporting on Industry 4.0 technologies: do the COVID-19 pandemic and governance structure matter? pp. 687-714

Maha Shehadeh, Khaled Hussainey, Mohammad Alhadab and Qais Kilani

Corporate environmental responsibility’s influence on risk-taking in Chinese A-share listed companies pp. 715-741

Yixin Qiu, Ying Tang, Xiaohang Ren, Andrea Moro and Farhad Taghizadeh-Hesary

Volume 23, issue 4, 2024

The value of a ‘just’ firm pp. 449-466

Rosemond Desir, Patricia A. Ryan and Lumina Albert

Towards a sustainable future: a comprehensive review of Green Sukuk pp. 467-488

Rotana S. Alkadi

Financial inclusion, financial development and financial stability in MENA pp. 489-505

Wael Ahmed Elgharib

Cognitive load, social values and financial distress: drivers of restructuring decisions pp. 506-536

Fidèle Shukuru Balume, Jean-François Gajewski and Marco Heimann

Get advanced or retreat: well-informed board and bank risk-taking pp. 537-555

Asif Saeed, Komal Kamran, Thanarerk Thanakijsombat and Riadh Manita

Firm sensitivity to changes in policy uncertainty and its impact on audit pricing pp. 556-578

Joohyung Ha

Volume 23, issue 3, 2024

Influence of the financial shared service center on the quality of accounting information pp. 313-329

Junchao Zhang

Corporate social responsibility and credit rating: evidence from French companies pp. 330-352

Sourour Ben Saad, Mhamed Laouiti and Aymen Ajina

The relationship between soft skills, stress and reduced audit quality practices pp. 353-374

Antonio Samagaio, Paulo Morais Francisco and Teresa Felício

Investigating accounting professionals’ intention to adopt blockchain technology pp. 375-393

R.K. Jena

Climate change and the European banking sector: the effect of green technology adaptation and human capital pp. 394-418

Ayesha Afzal, Jamila Abaidi Hasnaoui, Saba Firdousi and Ramsha Noor

From performance to horizon: managements’ horizon and firms’ investment efficiency pp. 419-446

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

Ali Uyar, Ali Meftah Gerged, Cemil Kuzey and Abdullah S. Karaman

Association between executives’ foreign background and audit fees pp. 186-204

Wunhong Su and Chen Yin

Early adopters of institutional creativity in integrated reporting pp. 205-221

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

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

Mondher Bouattour and Anthony Miloudi

Corporate governance and green innovation: international evidence pp. 280-309

Marcellin Makpotche, Kais Bouslah and Bouchra M’Zali

Volume 23, issue 1, 2023

Corporate investment sensitivity to equity market misvaluation pp. 1-38

Senda Mrad, Taher Hamza and Riadh Manita

Liquidity, interbank network topology and bank capital pp. 40-58

Aref Mahdavi Ardekani

The relative valuation of cash flow and current accruals affected by their extremity pp. 59-79

Wael Mostafa and Rob Dixon

The impact of investor protection on stock market volatility pp. 80-103

João Silva, Lígia Febra and Magali Costa

Intellectual capital efficiency, institutional ownership and cash holdings: a cross-country study pp. 104-129

Tamanna Dalwai, Syeeda Shafiya Mohammadi and Elma Satrovic

The heterogeneous role of economic and financial uncertainty in green bond market efficiency pp. 130-155

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

Ali Murad Syed, Hana Saeed Bawazir and Ibrahim Tawfeeq AlSidrah

The impact of feminism on bank performance: the case of Vietnam pp. 584-601

Yen Thi Nguyen, Cuong Thanh Dang and Hang Thi Trinh

Do firms manage earnings after a downgrade in their credit rating? pp. 602-619

Hardjo Koerniadi

On the foundations of firm climate risk exposure pp. 620-635

Mohamad H. Shahrour, Mohamed Arouri and Ryan Lemand

Audit quality, firm performance and risk: evidence from Greece pp. 636-662

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

Abir Hichri

On performance drivers of European Fintechs around venture capital: exploring the role of founders’ experience pp. 682-699

Aymen Turki and Robert Rieg

Volume 22, issue 4, 2023

Bank diversification and earnings management: the moderating effect of female directors pp. 425-448

Nozha Merzki and Mouna Ben Rejeb

Investor’s values and investment decision towards ESG stocks pp. 449-465

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

Nemer Badwan and Azmi Wasfi Awad

Audit(or) type and audit quality in emerging markets: evidence from explicit vs. implicit restatements pp. 489-507

Mohamed M. Eldyasty and Ahmed A. Elamer

Board attributes and corporate social responsibility disclosure quality based on information typology pp. 508-531

Dineshwar Ramdhony, Mohamed Omran and Khaled Hussainey

Does the influence of competition and compensation on hospital quality vary with ownership type? pp. 532-567

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

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, 2022

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