Review of Accounting and Finance

2002 - 2024

Current editor(s): Nawazish Mirza

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Volume 14, issue 4, 2015

Are micro-cap mutual funds indeed riskier? pp. 352-362

Javier Rodriguez

On the linkage between stock market development and economic growth in emerging market economies pp. 363-381

Pramod Naik and Puja Padhi

International diversification and return differential between the US and the foreign markets pp. 382-397

Abdullah Noman

Are international economic and financial co-movements characterized by asymmetric co-integration? pp. 398-412

Mahmoud Qadan and Joseph Yagil

Robustness of the Carhart four-factor and the Fama-French three-factor models on the South African stock market pp. 413-430

Nicholas Addai Boamah

Volume 14, issue 3, 2015

The role of CEO inside debt holdings in corporate pension funding status pp. 210-238

Yin Yu-Thompson, Seong Yeon Cho and Liang Fu

Do changes in gross margin percentage provide complementary information to revenue and earnings surprises? pp. 239-261

Camillo Lento and Naqi Sayed

The impact of corporate social responsibility on employee performance and cost pp. 262-284

Li Sun and T. Robert Yu

Auditor-provided tax services and long-term tax avoidance pp. 285-305

Brian Hogan and Tracy Noga

The valuation effect of LIFO’s repeal on high pricing power firms pp. 306-323

Robert Houmes and Inga Chira

Prospect theory, industry characteristics and earnings management pp. 324-347

Shaista Wasiuzzaman, Iman Sahafzadeh and Niloufar - Rezaie Nejad

Volume 14, issue 2, 2015

Information asymmetry around S&P 500 index changes pp. 106-127

Rahul Ravi and Youna Hong

Product market competition and corporate investment decisions pp. 128-148

Indrarini Laksmana and Ya-wen Yang

Volatility, distress risk, and the cross-section of portfolio returns pp. 149-171

Omid Sabbaghi

Interdependence between Nordic stock markets and financial cooperation pp. 172-188

Dengjun Zhang

Groupcentric budget goals, budget-based incentive contracts, and additive group tasks pp. 189-206

Jonathan Farrar, Theresa Libby and Linda Thorne

Volume 14, issue 1, 2015

A quantile regression analysis on corporate governance and the cost of bank loans: a research note pp. 2-19

Wuchun Chi, Huichi Huang and Hong Xie

The joint effect of board characteristics on financial performance pp. 20-40

Hayam Wahba

Have IFRS changed how stock prices are associated with earnings and book values? pp. 41-63

Leif Atle Beisland and Kjell Henry Knivsflå

Earnings smoothing around open-market share repurchases pp. 64-80

Hui Di and Dalia Marciukaityte

Cointegration between stock prices, dividends, output and consumption pp. 81-103

Angela Black, David G. McMillan and Fiona J. McMillan

Volume 13, issue 4, 2014

Overreaction evidence from large-cap stocks pp. 310-325

Tibebe Abebe Assefa, Omar Esqueda and Emilios C. Galariotis

CEO compensation, customer satisfaction, and firm value pp. 326-352

Suman Basuroy, Kimberly C. Gleason and Yezen H. Kannan

Auditor industry specialization and audit fees surrounding Section 404 implementation pp. 353-370

Damon Fleming, Kevin Hee and Robin N. Romanus

Benefits of management disclosure precision on analysts’ forecasts pp. 371-399

Yu-Ho Chi and David A. Ziebart

Carbon emissions and the cost of capital: Australian evidence pp. 400-420

Yongqing Li, Ian Eddie and Jinghui Liu

Volume 13, issue 3, 2014

Stock option expense management after SFAS 123R pp. 210-231

Jap Efendi, Li-Chin Jennifer Ho, Jeffrey J. Tsay and Yu Zhang

CEO compensation and the reported value of stock options in initial public offerings pp. 232-250

Anthony J. Amoruso and Joseph D. Beams

The impact of cash holdings and external financing on investment-cash flow sensitivity pp. 251-273

Tae-Nyun Kim

Non-public contracts, cash flows and firm value: the case of Lockheed pp. 274-290

Shreesh Deshpande and Vijay Jog

Equity market integration: the new emerging economy of Montenegro pp. 291-306

Vassilios Papavassiliou

Volume 13, issue 2, 2014

To what extent does the audit committee curb downward earnings forecast guidance? pp. 110-133

Li-Chin Jennifer Ho, Chao-Shin Liu and Xu Frank Wang

Differences in earnings management between firms using US GAAP and IAS/IFRS pp. 134-155

Chunhui Liu, Chun Yip Yuen, Lee Yao and Siew H. Chan

Rounding-up in reported income numbers pp. 156-170

Rachappa Shette and Sudershan Kuntluru

The determinants of involuntary delisting rate in the Egyptian IPO equity market pp. 171-190

Esam-Aldin M. Algebaly, Yusnidah Ibrahim and Nurwati A. Ahmad-Zaluki

Forecasting operating profitability with DuPont analysis pp. 191-205

Mark P. Bauman

Volume 13, issue 1, 2014

Banking mergers – an application of matching strategy pp. 2-23

Nafis Alam and Seok Lee Ng

The trading patterns and performance of individualvis-à-visinstitutional investors in the Qatar Exchange pp. 24-42

Walid Ahmed

Corporate governance efficiency and internet financial reporting quality pp. 43-64

Laurent Botti, Sabri Boubaker, Amal Hamrouni and Bernardin Solonandrasana

Dual audit, audit firm independence, and auditor conservatism pp. 65-87

Chan-Jane Lin, Hsiao-Lun Lin and Ai-Ru Yen

Financial reporting and economic implications of statements of financial standards No. 132(R) and No. 158 pp. 88-103

Sergey Komissarov

Volume 12, issue 4, 2013

Bankruptcy risk, productivity and firm strategy pp. 309-326

Daniel Bryan, Guy Dinesh Fernando and Arindam Tripathy

Taiwan second financial restructuring and commercial bank productivity growth pp. 327-350

Hsing-Chin Hsiao and Mei-Hwa Lin

Ownership structure and efficiency in Taiwanese electronics firms pp. 351-368

Yan-Jie Yang, Jengfang Chen, Qian Long Kweh and Hsin Chi Chen

The impact of nursing quality on nursing home efficiency: evidence from Taiwan pp. 369-386

Shyr-Juh Chang and Mei-Ai Cheng

Volume 12, issue 3, 2013

Acquirers' performance in hot and cold merger markets: evidence of mispricing pp. 204-225

Amirhossein Hajbaba and Ray Donnelly

Value relevance of earnings and cash flows during the global financial crisis pp. 226-251

Khokan Bepari, Sheikh F. Rahman and Abu Taher Mollik

CEO compensation and firm performance pp. 252-267

Fang Sun, Xiangjing Wei and Xue Huang

Cost of equity capital of foreign firms pp. 268-285

Fei Han and Haihong He

Market assessment of intangibles and voluntary disclosure about innovation: the incidence of IFRS pp. 286-304

Marie‐Josée Ledoux and Denis Cormier

Volume 12, issue 2, 2013

Goodwill accounting and asymmetric timeliness of earnings pp. 112-129

Sohyung Kim, Cheol Lee and Sung Wook Yoon

Customer value disclosure and cost of equity capital pp. 130-147

Raf Orens, Walter Aerts and Nadine Lybaert

“6 and 1” option exchanges and stockholder wealth pp. 148-164

Atul Gupta

Excess volatility and closed‐end fund discounts pp. 165-179

Michael Bleaney and Richard Smith

Momentum profits and idiosyncratic volatility: the Korean evidence pp. 180-200

Unyong (Howard) Pyo and Yong Jae Shin

Volume 12, issue 1, 2013

What drives mutual fund flows: profit or panic? pp. 4-22

Qiang Bu and Nelson Lacey

Asymmetric long memory volatility in the PIIGS economies pp. 23-43

Dilip Kumar and S. Maheswaran

The value added of hedge fund styles in multi‐asset portfolios pp. 44-59

Thomas Heidorn, Dieter Kaiser and Daniel Lucke

Analyst coverage and types of institutional investors pp. 60-80

Kam C. Chan, Feida Zhang and Weining Zhang

The impact of earnings extremity on information content of cash flow pp. 81-104

Wael Mostafa and Rob Dixon