Review of Accounting and Finance

2002 - 2025

Current editor(s): Nawazish Mirza

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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

Volume 8, issue 4, 2009

Accounting harmonization and the value‐relevance of dirty surplus accounting flows pp. 340-368

Clare Roberts and Yue Wang

Pervasiveness, severity, and remediation of internal control material weaknesses under SOX Section 404 and audit fees pp. 369-387

Santanu Mitra

Agency problems in stock market‐driven acquisitions pp. 388-430

Scott Fung, Hoje Jo and Shih‐Chuan Tsai

An analysis of short‐run performance of cross‐border mergers and acquisitions pp. 431-453

Moshfique Uddin and Agyenim Boateng

Capital structure and firm characteristics: an empirical analysis from Egypt pp. 454-474

Mohammed Omran and John Pointon

Volume 8, issue 3, 2009

Sarbanes‐Oxley Act, perceived earnings quality and cost of capital pp. 216-231

Hsihui Chang, Guy D. Fernando and Woody Liao

The association between audit fees and reported earnings quality in pre‐ and post‐Sarbanes‐Oxley regimes pp. 232-252

Santanu Mitra, Donald R. Deis and Mahmud Hossain

Disclosure channel and cost of capital: evidence from open vs closed conference calls pp. 253-278

Yijiang Zhao, Michael Davis and Kevin T. Berry

Systematic liquidity and excess returns: evidence from the London Stock Exchange pp. 279-307

Emilios C. Galariotis and Evangelos Giouvris

Does cross listing in the USA really enhance the value of emerging market firms? pp. 308-336

Thomas O'Connor

Volume 8, issue 2, 2009

What caused the 1987 stock market crash and lessons for the 2008 crash pp. 123-137

Ryan McKeon and Jeffry Netter

Has the 1987 crash changed the psyche of the stock market? pp. 138-154

James Ang and Carol Boyer

Capital market developments in the post‐October 1987 period: a Canadian perspective pp. 155-175

Laurence Booth and Sean Cleary

Revisiting derivative securities and the 1987 market crash: lessons for 2009 pp. 176-186

G. Glenn Baigent and Vincent G. Massaro

Fraudulent financial reporting, corporate governance and ethics: 1987‐2007 pp. 187-209

Lawrence P. Kalbers

Volume 8, issue 1, 2009

Globalization, US foreign investments and accounting standards pp. 5-37

Orhan Akisik and Ray Pfeiffer

The incentive effect of repricing in employee stock options pp. 38-53

Yan Wendy Wu

Capital structure of listed Portuguese companies pp. 54-75

Zelia Serrasqueiro and Márcia Cristina Rêgo Rogão

Portfolio strategies using EVA, earnings ratio or book‐to‐market pp. 76-86

Kenneth Leong, Marco Pagani and Janis K. Zaima

Why are firms with entrenched managers more likely to pay dividends? pp. 87-116

Hoje Jo and Carrie Pan