Review of Accounting and Finance

2002 - 2024

Current editor(s): Nawazish Mirza

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Volume 11, issue 4, 2012

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

Volume 11, issue 3, 2012

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

Volume 11, issue 2, 2012

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

Volume 11, issue 1, 2012

Do CEO compensation incentives affect firm innovation? pp. 4-39

Shahbaz Sheikh

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

Volume 10, issue 4, 2011

Large creditors and corporate governance: the case of Chinese banks pp. 332-367

Yiming Hu, Siqi Li, Thomas W. Lin and Shilei Xie

Earnings management and the stock market response to the Sarbanes‐Oxley Act based on a measure of competitive strategy pp. 368-384

Kenneth J. Hunsader and Gwendolyn Pennywell

Acquisition and integration of fair value information on liabilities into investors' judgments pp. 385-410

Maik Lachmann, Arnt Wöhrmann and Andreas Wömpener

An examination of the information content of S&P 500 index changes pp. 411-426

John M. Geppert, Stoyu I. Ivanov and Gordon V. Karels

The value relevance of pension accounting information: evidence fromFortune200 firms pp. 427-458

Edward M. Werner

Volume 10, issue 3, 2011

Incentives from stock option grants: a behavioral approach pp. 200-227

Hamza Bahaji

Shareholder interests vs board of director members' interests and company performance pp. 228-245

Lorne Switzer and Yu Cao

Multiple large shareholders and earnings informativeness pp. 246-266

Sabri Boubaker and Hind Sami

Do IFRS provide better information about intangibles in Europe? pp. 267-290

Jean-Michel Sahut, Sandrine Boulerne and Frédéric Teulon

Related parties transactions and firm's market value: the French case pp. 291-315

Mehdi Nekhili and Moêz Cherif

Nonlinear mean reversion in oil and stock markets pp. 316-326

Fredj Jawadi and Mondher Bellalah

Volume 10, issue 2, 2011

SFAS No. 159 pp. 92-109

Li Xu and Alex Tang

Outside CEO directors on compensation committees: whose side are they on? pp. 110-133

Haidan Li and Yiming Qian

Apparent audit failures and value relevance of earnings and book value pp. 134-154

Li Dang, Kevin F. Brown and B McCullough

Changes in the predictive ability of earnings around earnings restatements pp. 155-175

Kevin W. Hee

Corporate diversification and earnings management pp. 176-196

Imen Khanchel and Souad Seboui

Volume 10, issue 1, 2011

Corporate governance attributes and remediation of internal control material weaknesses reported under SOX Section 404 pp. 5-29

Santanu Mitra and Mahmud Hossain

Auditors' going‐concern judgments: rigid, adaptive, or both? pp. 30-45

Andrew J. Rosman

The use of financial information by private equity funds in evaluating new investments pp. 46-68

Jan Smolarski, Neil Wilner and Weifang Yang

Measuring flight to quality: a local correlation analysis pp. 69-87

A. Can Inci, H.C. Li and Joseph McCarthy

Volume 9, issue 4, 2010

Organizational development and transformational learning approaches in process innovations pp. 337-362

Seleshi Sisaye and Jacob G. Birnberg

Audit quality attributes, client size and cost of equity capital pp. 363-381

Guy D. Fernando, Ahmed M. Abdel‐Meguid and Randal J. Elder

Do external sources generate greater investor awareness that can affect a firm's value and cost of capital? pp. 382-394

Roy Clemons

The implications of retained and distributed earnings for future profitability and stock returns pp. 395-423

Georgios Papanastasopoulos, Dimitrios Thomakos and Tao Wang

Are potential effects of SFAS 158 associated with firms' decisions to freeze their defined benefit pension plans? pp. 424-451

Cathy Beaudoin, Nandini Chandar and Edward M. Werner

Volume 9, issue 3, 2010

Does the disclosure of corporate governance structures affect firms' earnings quality? pp. 212-243

Jui‐Chin Chang and Huey‐Lian Sun

The impact of changes in firm performance and risk on director turnover pp. 244-263

Sharad Asthana and Steven Balsam

The value relevance of a non‐GAAP performance metric to the capital markets pp. 264-284

Susan M. Albring, María T. Cabán‐García and Jacqueline L. Reck

The wealth effects of investing in information technology pp. 285-305

Surendranath R. Jory, Jacob Peng and Caroline O. Ford

The value impact of analyst coverage pp. 306-331

Nont Dhiensiri and Akin Sayrak

Volume 9, issue 2, 2010

Audit tenure and earnings surprise management pp. 116-138

Li‐Chin Jennifer Ho, Chao‐Shin Liu and Thomas Schaefer

The association between pro forma earnings and earnings management pp. 139-155

Essam Elshafie, Ai‐Ru Yen and Minna Yu

The market mispricing of special items and accruals: one anomaly or two? pp. 156-179

T.J. Atwood and Hong Xie

The performance of socially responsible mutual funds: a volatility‐match approach pp. 180-188

Javier Rodríguez

Level‐shifts and non‐linearity in US financial ratios pp. 189-207

David G. McMillan

Volume 9, issue 1, 2010

Continuous auditing for web‐released financial information pp. 4-32

Chi‐Chun Chou and C. Janie Chang

Determinants of management's preferences for an earnings threshold pp. 33-49

Sherry Fang Li

Can diversification degree amplify momentum and contrarian anomalies? pp. 50-64

Houda Ben Mhenni Haj Youssef, Lassad El Moubarki and Olfa Benouda Sioud

The issuance of convertible bonds and earnings management: evidence from Taiwan pp. 65-87

Ruey‐Dang Chang, Yee‐Chy Tseng and Ching‐Ping Chang

The evaluation of the Canadian BAX contract in managing short‐term interest rate exposure pp. 88-110

John J. Siam and S.M. Khalid Nainar