Review of Accounting and Finance

2002 - 2025

Current editor(s): Nawazish Mirza

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Volume 7, issue 4, 2008

“Perfect storm” boding for the accounting and finance academic disciplines and professions pp. 333-337

Marco Pagani and Howard F. Turetsky

Why did management and auditors fail to identify ineffective internal controls in their initial SOX 404 reviews? pp. 338-354

Kam C. Chan, Picheng Lee and Gim S. Seow

Antecedents and consequences of financial analyst turnover pp. 355-371

Emad Mohammad and Siva Nathan

The relative and incremental information content of earnings vs cash recovery rates pp. 372-395

Amal A. Said, Hassan R. HassabElnaby and Tanya S. Nowlin

Stock market liberalization, structural breaks and dynamic changes in emerging market volatility pp. 396-411

Duc Khuong Nguyen and Mondher Bellalah

Volume 7, issue 3, 2008

Further evidence on financial analysts' reaction to enterprise resource planning implementation announcements pp. 213-235

Li‐Chin Jennifer Ho, Chao‐Shin Liu and Jeffrey Tsay

An analysis of the relationship between accounting restatements and quantitative benchmarks of audit planning materiality pp. 236-251

Hanmei Chen, Kurt Pany and Jian Zhang

The impact of thin trading on day‐of‐the‐week effect pp. 270-284

Osamah M. Al‐Khazali

Do regulations matter? The effects of cross‐listing on analysts' coverage and forecast errors pp. 285-307

Abed AL-Nasser Abdallah

Where the dirty surplus accounting flows are? pp. 308-328

Mariano Gonzalez Sanchez, Ana Mateos-Ansotegui and Antonio Falcó Montesinos

Volume 7, issue 2, 2008

Performance measurement for accountability in corporate governance pp. 121-130

Ehsan Feroz, Sanjay Goel and Raymond L. Raab

Accounting for derivative instruments and hedging activities (SFAS No. 133) pp. 131-149

Claire Eckstein, Ariel Markelevich and Alan Reinstein

Market valuation of accrual components pp. 150-166

Rick Francis

The impacts of employee stock bonus on the value relevance of earnings per share pp. 167-182

Ching‐Hsiang Lin and Wanncherng Wang

Agency theoretic determinants of debt levels: evidence from Ghana pp. 183-192

Joshua Abor

Research note: how the financial styles of managers impact financial and valuation metrics pp. 193-205

E. Ted Prince

Volume 7, issue 1, 2008

Sarbanes‐Oxley compliance and violation: an empirical study pp. 5-23

Elizabeth Webb

The value relevance of product diversification in commercial banks pp. 24-37

Ahmed Ebrahim and Iftekar Hasan

Discretionary behavior with respect to the adoption of SFAS no. 142 and the behavior of security prices pp. 38-68

Yoonseok Zang

Insiders' timing ability and disclosure on corporate share buyback trading pp. 69-82

Jaemin Kim and Nikhil Varaiya

Income shifting and corporate taxation: the role of cross‐border intrafirm transfers pp. 83-101

Kingsley O. Olibe and Zabihollah Rezaee

Adjustment of stock prices to earnings announcements: evidence from Euronext Paris pp. 102-115

Waël Louhichi

Volume 6, issue 4, 2007

REIT returns: between the Pacific and the Atlantic pp. 353-369

Deqing Diane Li and Kenneth Yung

Activity‐based life‐cycle costing in long‐range planning pp. 370-390

Edilberto J. Rodríguez Rivero and Jan Emblemsvåg

Auditors as monitors: evidence from discretionary accruals of Laventhol and Horwath clients pp. 391-403

Brad J. Reed, Linda M. Lovata, Michael L. Costigan and Alan K. Ortegren

IsV/Pa distinct anomaly? pp. 404-418

Le (Emily) Xu

Impact of accounting choices on firm valuation and earnings quality pp. 419-441

C.S. Agnes Cheng, Su‐Jane Hsieh and Yewmun Yip

Alternative evidence on financial analysts' use of financial statement information pp. 442-459

Donal Byard and Fatma Cebenoyan

Volume 6, issue 3, 2007

The value relevance of accounting variables and analysts’ forecasts pp. 233-253

Patricia Mui‐Siang Tan and Chee Yeow Lim

The impact of culture on accounting: does Gray's model apply to Iran? pp. 254-272

Iraj Noravesh, Zahra Dianati Dilami and Mohammad S. Bazaz

Property taxation and selling prices of industrial real estate pp. 273-284

John McDonald and Yuliya Yurova

Disclosure policy and intraday spread patterns pp. 285-303

Frank Heflin, Kenneth W. Shaw and John J. Wild

Evidence on factors affecting the relationship between CEO stock option compensation and earnings management pp. 304-323

Gary K. Meek, Ramesh Rao and Christopher J. Skousen

A meta‐analysis of the international evidence of cloud cover on stock returns pp. 324-338

Stephen Keef and Melvin L. Roush

Unlocking the sources of the apparent episodic stationarity of the P/E ratio pp. 339-348

Georgios Karras, Jin Man Lee and Hugh Neuburger

Volume 6, issue 2, 2007

Using the fuzzy‐analytic‐hierarchical‐process to select the optimum mechanism for developing accounting standards pp. 109-130

Mohamed E. Bayou, Andre de Korvin and Alan Reinstein

Levels of voluntary disclosure in IPO prospectuses: an empirical analysis pp. 131-149

Anne Jeny and Thomas Jeanjean

The equity premium puzzle: an artificial neural network approach pp. 150-161

Shee Q. Wong, Nik R. Hassan and Ehsan Feroz

Life cycle effect on the value relevance of common risk factors pp. 162-175

Bixia Xu

Accounting for transferring financial assets pp. 195-213

Flora Niu

Seasonal affective disorder and the pricing of IPOs pp. 214-228

Steven D. Dolvin and Mark K. Pyles

Volume 6, issue 1, 2007

The effect of stock option grants on voluntary employee turnover pp. 5-14

Steven Balsam, Richard Gifford and Sungsoo Kim

The effects of accounting knowledge on the omission of value added information in wealth measurement and distribution decisions pp. 15-23

Ronald D. Picur

Accounting research in Italy: second half of the 20th century pp. 24-41

Enrico Viganò and Richard Mattessich

Earnings management and board activity: an additional evidence pp. 42-58

Ahmed Ebrahim

An empirical assessment of special accounting issues and financial attributes relating to the accounting treatment of translation gains and losses: the UK case pp. 59-85

George Emmanuel Iatridis

R&D productivity: an exploratory international study pp. 86-101

Yuan Ding, Hervé Stolowy and Michel Tenenhaus

Volume 5, issue 4, 2006

Sensitivity of executive wealth to stock price, corporate governance and earnings management pp. 321-354

Margaret Weber

Disaggregated earnings and prediction of future profitability: evidence from industrial groups in Japan pp. 355-369

Ahsan Habib

Financial profile of leveraged buy‐out targets: some French evidence pp. 370-392

Anne‐Laure Le Nadant and Frédéric Perdreau

Investor reaction to regulated monopolies announcing going concern opinions pp. 393-409

Mark Schaub

Bankruptcy studies andad hocvariable selection: a canonical correlation analysis pp. 410-422

Marc J. LeClere

Accounting research in the French language area – second half of the 20th century pp. 423-442

Jean‐Guy Degos and Richard Mattessich

Disaggregated earnings and the prediction of ROE and stock prices: a case of the banking industry pp. 443-463

Pervaiz Alam and Charles A. Brown

Volume 5, issue 3, 2006

Earnings opacity internationally and elements of social, economic and accounting order pp. 189-203

Ahmed Riahi‐Belkaoui and Fouad K. AlNajjar

Further evidence on the information content of economic value added pp. 204-215

Ralph Palliam

Artificial neural network vs linear discriminant analysis in credit ratings forecast pp. 216-227

Kuldeep Kumar and Sukanto Bhattacharya

The relationships among broad scope MAS, managerial control, performance, and job relevant information pp. 228-250

Rohit Sharma, Stewart Jones and Janek Ratnatunga

The incremental value relevance of firm‐specific risk measures in pricing junk IPOs pp. 251-267

Ehsan Feroz, Jarrod Johnston, Jacqueline L. Reck and Earl R. Wilson

Share prices and accounting variables: a hierarchical Bayesian analysis pp. 268-278

José L. Gallizo and Manuel Salvador

Accounting information, value relevance, and investors’ behavior in the Egyptian equity market pp. 279-297

Aiman A. Ragab and Mohammad M. Omran

Constant growth model of the firm: theoretical analysis of the balanced scorecard pp. 298-315

Erkki K. Laitinen

Volume 5, issue 2, 2006

Timeliness and conservatism pp. 92-107

Yuan Ding and Herve Stolowy

The valuation accuracy of equity valuation using a combination of multiples pp. 108-123

Yong Keun Yoo

Effect of R&D investments on persistence of abnormal earnings pp. 124-139

Sharad C. Asthana and Yinqi Zhang

A constant growth model of the firm: empirical analysis of the balanced scorecard pp. 140-173

Erkki K. Laitinen

The impact of bureaucracy, corruption and tax compliance pp. 174-180

Ronald D. Picur and Ahmed Riahi‐Belkaoui

Volume 5, issue 1, 2006

The influence of heterogeneous expectations on security prices pp. 5-19

Rebecca Abraham and Charles W. Harrington

The effect of diversification on firm returns in chemical and oil industries pp. 20-29

Diane Li and Jongdae Jin

Disclosure biases in proxy performance graphs pp. 30-44

James W. Bannister and Harry A. Newman

Stock return autocorrelation and institutional investors: the case of American depository receipt pp. 45-58

DeQing Diane Li and Kenneth Yung

R&D strategy and stock price volatility in the biotechnology industry pp. 59-71

Bixia Xu

Innovation accounting analysis on cross‐border mergers and acquisitions between Europe and the USA since the late 1990s pp. 72-87

Kofi A. Amoateng