Review of Accounting and Finance

2002 - 2024

Current editor(s): Nawazish Mirza

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Audit quality and attributes of management earnings forecasts pp. 406-423: Yu-Ho Chi and David A. Ziebart
Organized labor, corporate governance, and stock price crash risk pp. 424-443: Qunfeng Liao and Bo Ouyang
The influence of internal corporate governance mechanisms on capital structure decisions of Chinese listed firms pp. 444-461: Agyenim Boateng, Huifen Cai, Daniel Borgia, Xiao Gang Bi and Franklin Nnaemeka Ngwu
Geographic proximity between lender and borrower: how does it affect crowdfunding? pp. 462-477: Hakwoon Kim and Jooyoung Kim
Audit deficiency and auditor workload: evidence from PCAOB triennially inspected firms pp. 478-496: C. Janie Chang, Yan Luo and Linying Zhou
Herd behavior in the French stock market pp. 497-515: Houda Litimi

Managerial opportunism and real activities manipulation: evidence from option backdating firms pp. 282-302: Nana Y. Amoah, Anthony Anderson, Isaac Bonaparte and Susan Muzorewa
Analyst ratings for firms filing for and reorganizing under Chapter 11 pp. 303-321: Elena Precourt and Henry Oppenheimer
Real activities manipulation by bidders prior to mergers and acquisitions pp. 322-347: Javeria Farooqi, Thanh Ngo and Surendranath Jory
Does corporate social responsibility disclosure improve firm investment efficiency? pp. 348-365: Ma Zhong and Lucia Gao
Do managers manipulate earnings to influence credit rating agencies’ decisions? pp. 366-384: Qiuhong Zhao
Information asymmetry and incentive contracting with the tax department pp. 385-402: Horn-chern Lin and Tao Zeng

Bank earnings smoothing, audit quality and procyclicality in Africa pp. 142-161: Peterson Ozili
The market impact of the involvement of the EU/ECB/IMF in crisis-affected countries during the European sovereign debt crisis pp. 162-178: Dimitrios Kousenidis
Latent semantic analysis of the FOMC statements pp. 179-217: Panagiotis Mazis and Andrianos Tsekrekos
Stock return autocorrelation, day of the week and volatility pp. 218-238: Shah Saeed Chowdhury, Arifur Rahman and M. Shibley Sadique
The effect of managerial stock ownership on the relationship between material internal control weaknesses and audit fees pp. 239-259: Santanu Mitra, Bikki Jaggi and Talal Al-Hayale
Voluntary information disclosure and sell-side analyst coverage intensity pp. 260-280: Amal Hamrouni, Ramzi Benkraiem and Majdi Karmani

The contextual nature of the association between managerial ability and audit fees pp. 2-20: Yutao Li and Yan Luo
Corporate governance and executive perquisites pp. 21-45: Angela Andrews, Scott Linn and Han Yi
Do non-staggered board elections matter to earnings quality and the value relevance of earnings and book value? pp. 46-66: Shuling Chiang, Gary Kleinman and Picheng Lee
Cross-sectional variation of market efficiency pp. 67-85: Jing Jiang
The profitability of Chinese banks: impacts of risk, competition and efficiency pp. 86-105: Yong Tan, Christos Floros and John Anchor
Short- and long-term debt determinants in Swedish SMEs pp. 106-124: Peter Öhman and Darush Yazdanfar
The impact of dividend policy on price-earnings ratio pp. 125-140: Boonlert Jitmaneeroj

Do bank lending relationships affect corporate cash policy? pp. 394-415: Huajing Hu, Yili Lian and Chih-Huei Su
Non Gaussian returns and pension funds asset allocation pp. 416-444: Stéphane Hamayon, Florence Legros and Yannick Pradat
Corporate governance, CEO compensation and tax aggressiveness pp. 445-462: Khamoussi Halioui, Souhir Neifar and Fouad Ben Abdelaziz
Low-leverage policy dynamics: an empirical analysis pp. 463-483: Joaquim Ferrão, José Dias Curto and Ana Paula Gama
Ex-post stock return behaviour of corporate restructurings and corporate control pp. 484-498: Dongnyoung Kim and Tih Koon Tan
Option repricing and executive retention – revisited pp. 499-517: Sandra Renfro Callaghan, Chandra Subramaniam and Stuart Youngblood
Impact of company level information on auditor conservatism pp. 518-532: Naman Desai

Reputation and regulation effects on director turnover and change of directorships pp. 274-293: Jui-Chin Chang and Huey-Lian Sun
The association between earnings quality and firm-specific return volatility pp. 294-316: Ranjan Kumar Mitra
What explains the recourse of US commercial banks to securitization? pp. 317-328: Nesrine Bensalah and Hassouna Fedhila
High frequency traders in a simulated market pp. 329-351: Thomas A. Hanson
Opportunistic earnings management during initial public offerings: evidence from India pp. 352-371: Rachappa Shette, Sudershan Kuntluru and Sunder Ram Korivi
Term spread, inflation and economic growth in emerging markets: evidence from Malaysia pp. 372-392: Muhamed Zulkhibri and Mohamed Shukri Abdul Rani

Disclosure quantity and the efficiency of price discovery pp. 122-143: Dennis Chung, Karel Hrazdil and Nattavut Suwanyangyuan
Liquidity and corporate governance: evidence from family firms pp. 144-173: Yin Yu-Thompson, Ran Lu-Andrews and Liang Fu
The effects of culture and contextual information on resource allocation decisions pp. 174-197: C. Janie Chang, Joanna L.Y. Ho and Anne Wu
Beating threshold targets with earnings management pp. 198-221: Mary P. Mindak, Pradyot K. Sen and Jens Stephan
A new perspective on the size, value, and momentum effects pp. 222-251: James Foye
Adoption of international accounting standards and performance of emerging capital markets pp. 252-272: Karim Mhedhbi and Daniel Zeghal

The effects of mandatory corporate social responsibility policy on accounting conservatism pp. 2-20: Chia-Ling Cheng and Fan-Hua Kung
Net working capital, cash flow and performance of UK SMEs pp. 21-44: Godfred Adjapong Afrifa
Why do family firms switch between family CEOs and non-family professional CEO? pp. 45-64: Hyung Cheol Kang and Jaemin Kim
Does accounting for uncertain tax benefits provide information about the relation between book-tax differences and earnings persistence? pp. 65-84: Mingjun Zhou
Earnings management in family firms: current state of knowledge and opportunities for future research pp. 85-100: Inna Sousa Paiva, Isabel Costa Lourenço and Manuel Branco
Bankruptcy prediction: the case of Belgian SMEs pp. 101-119: Loredana Cultrera and Xavier Brédart