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 ().

Access Statistics for this journal.
Is something missing from the series or not right? See the RePEc data check for the archive and series.

Risk reporting and earnings smoothing: signaling or managerial opportunism? pp. 377-397: Hend Monjed, Salma Ibrahim and Bjørn 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

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

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

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

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

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

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

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

Higher moments and US industry returns: realized skewness and kurtosis pp. 1-22: Xiaoyue Chen, Bin Li and Andrew 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

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

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

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

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