Review of Accounting and Finance

2002 - 2024

Current editor(s): Nawazish Mirza

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

Degree of free cash flow leverage pp. 346-365: David Yecham Aharon, Yoram Kroll and Sivan Riff
Do bank independency and diversification affect bank failures in Europe? pp. 366-398: Mehdi Mili, Anis Khayati and Amira Khouaja
Earnings informativeness in dual-class firms pp. 399-431: 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: Carlo D’Augusta and Giulia Redigolo
Can non-CEO inside directors add value? Evidence from unplanned CEO turnovers pp. 456-482: Laurie Krigman and Mia L. Rivolta
Firm size, market conditions and takeover likelihood pp. 483-507: Abongeh Tunyi
Equal opportunity market pp. 508-531: Jennifer Bannister, Li-Chin Jennifer Ho and Xiaoxiao Song

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

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

Does CEO compensation suppress employee wages? pp. 426-452: Rachel Graefe-Anderson, Unyong Pyo and Baoqi Zhu
Managing EPS and signaling undervaluation as a motivation for repurchases pp. 453-481: Ahmet C. Kurt
The predictive power of log-likelihood of GARCH volatility pp. 482-497: Rangga Handika and Dony Abdul Chalid
Abnormal lending and risk in Swedish financial institutions pp. 498-513: 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: Hongkang Xu, Mai Dao and Jia Wu
Dual-class firms’ choice of performance measures in CEO stock compensation contracts pp. 540-562: Ji Li and Yuhchang Hwang

Analysts’ forecasts and uncertainty about firm value pp. 298-315: 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: Sihem Khemakhem and Younes Boujelbene
Managerial equity incentives and anti-dilutive convertible debt decisions pp. 341-358: Henri Akono
Executive compensation and firm risk: an examination across industries pp. 359-382: Stephen Abrokwah, Justin Hanig and Marc Schaffer
Investor sentiment and timely loss recognition pp. 383-404: Hong Kim Duong, Michael Schuldt and Giorgio Gotti
Corporate diversification pp. 405-424: Garrett C.C. Smith and Jeffrey M. Coy

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

Voluntary disclosures and market response to earnings announcements pp. 2-17: Guy Dinesh Fernando, Justin Giboney and Richard A. Schneible
Are earnings strings restrained after SOX? pp. 18-40: 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: Dung Pham, Thanh Nguyen and Hari Adhikari
The long-run performance of US firms pursuing IPOs in foreign markets pp. 58-77: Robert Killins and Peter V. Egly
R&D investment decisions of IPO firms and long-term future performance pp. 78-108: Tatiana Fedyk and Natalya Khimich
Auditors’ assessment of the capital market liability of foreignness pp. 109-129: 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: Irma Malafronte, Maria Grazia Starita and John Pereira