Review of Accounting and Finance

2002 - 2024

Current editor(s): Nawazish Mirza

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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

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

Timeliness, conservatism and financial transparent firms under the Greek accounting setting pp. 252-269

Panagiotis E. Dimitropoulos and Dimitrios Asteriou

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