Review of Accounting and Finance

2002 - 2025

Current editor(s): Nawazish Mirza

From Emerald Group Publishing Limited
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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

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

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

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

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

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

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

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

Assessing earnings management flexibility pp. 340-376: Hiu Lam Choy
The effect of the type and number of internal control weaknesses and their remediation on audit fees pp. 377-399: Matthew J. Keane, Randal J. Elder and Susan M. Albring
Combining value and momentum indicators in varying stock market conditions pp. 400-447: Timo H. Leivo
Impact of cash holdings and ownership concentration on firm valuation pp. 448-467: Rashid Ameer
On the interdependence structure of market sector indices: the case of Qatar Exchange pp. 468-488: Walid Ahmed

The effects of Section 404 of Sarbanes‐Oxley Act of 2002 on the audit fees of foreign firms listed on US exchanges pp. 236-256: Kam C. Chan, Rudolph A. Jacob, Picheng Lee and Gim S. Seow
Individual differences and analyst forecast accuracy pp. 257-278: Ting Luo and Wenjuan Xie
CEO compensation and strategic expenses: penalizing, shielding or rewarding? pp. 279-297: Guy D. Fernando and Qiao Xu
A note on US institutional equity flows to Brazil pp. 298-315: Joseph French and Wei‐Xuan Li
Prediction of Greek takeover targets via bootstrapping on mixed logit model pp. 315-334: Athanasios Tsagkanos, Evangelos Koumanakos, Antonios Georgopoulos and Costas Siriopoulos

Bloated balance sheet, earnings management, and forecast guidance pp. 120-140: Li‐Chin Jennifer Ho, Chao‐Shin Liu and Bo Ouyang
Does overlapping membership on audit and compensation committees improve a firm's financial reporting quality? pp. 141-165: Nandini Chandar, Hsihui Chang and Xiaochuan Zheng
More power to you: properties of a more powerful event study methodology pp. 166-183: Tarcisio da Graca and Robert Masson
Ripple effects: Sarbanes Oxley's impact upon investor risk in a global economy pp. 184-205: Nicholas V. Vakkur and Zulma J. Herrera‐Vakkur
Interest barrier rules as a response to highly leveraged transactions pp. 206-232: Thorsten Knauer and Friedrich Sommer

Option grants and investor reaction to restatement‐induced litigation pp. 40-52: Nana Y. Amoah
Analysts' estimates pp. 53-72: François Aubert and Gary Grudnitski
Evidence of voluntary accounting disclosures in the Athens Stock Market pp. 73-92: George Iatridis and Panayotis Alexakis
Does other information improve the usefulness of management earnings forecasts for analysts? pp. 93-112: Marie C. Blouin