Review of Accounting and Finance

2002 - 2024

Current editor(s): Nawazish Mirza

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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

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

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

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

PREFACE Modeling Time to Event: Applications of Survival Analysis in Accounting, Economics and Finance pp. 5-12: Marc J. LeClere
The Effects of Experience, Ownership, and Knowledge on IPO Survival: Empirical Evidence from Germany pp. 13-33: David B. Audretsch and Erik E. Lehmann
Survival Analysis with Artificially Constructed Events pp. 34-49: Sanjiv Jaggia and Satish Thosar
The Association Between Audit Quality and Post‐IPO Performance: A Survival Analysis Approach pp. 50-75: Bharat A. Jain and Charles L. Martin Charles L. Martin
Survival Analysis and Financial Distress Prediction: Finnish Evidence pp. 76-90: Erkki K. Laitinen
Time‐Dependent and Time‐Invariant Covariates Within a Proportional Hazards Model: A Financial Distress Application pp. 91-109: Marc J. LeClere
The Contribution of On‐Site Examination Ratings to an Empirical Model of Bank Failures pp. 110-133: David Wheelock and Paul W. Wilso

Corporate Governance Factors and Auditor Going Concern Assessments pp. 5-29: Susan Parker, Gary F. Peters and Howard F. Turetsky
Change in Bid‐Ask Spread Around Earnings Announcements of U.S. — Listed Foreign Firms pp. 30-51: Kam C. Chan and Chunyan Li
A Market‐Based Examination of Revenue and Liability Recognition: Evidence from the Publishing Industry pp. 52-63: Mark P. Bauman
Voluntary Earnings Disclosures and Corporate Governance: Evidence from France pp. 64-85: Faten Lakhal
Performance Measurement in Corporate Governance: Do Mergers Improve Managerial Performance in the Post‐Merger Period? pp. 86-100: Ehsan Feroz, Sungsoo Kim and Ray Raab
Takeovers, Ownership, and Shareholder Wealth — The Australian Evidence pp. 101-120: Chander Shekhar and Violet Torbey

Narratives vs Numbers in the Annual Report: Are They Giving the Same Message to the Investors? pp. 5-14: Pascal Balata and Gaétan Breton
Impact of Perceived National Corruption on the Returns to US Multinationals in Transactions with Foreign Governments pp. 26-58: Kimberly C. Gleason, Charles A. Malgwi, Ike Mathur and Vincent Owhoso
Reliability Evaluation and Design of AICS: A Survey of Models and Experiments pp. 59-85: Abdel‐Aziz M. Mohamed, Mahmood A. Qureshi and Ali R. Behnezhad
The Impact of Managerial Ownership on the Likelihood of Provision of High Quality Auditing Services pp. 86-106: Gregory D. Kane and Uma Velury
Market Structure and Performance in Australian Banking pp. 107-124: Milind Sathye
The Relation Between the New Corporate Governance Rules and the Likelihood of Financial Statement Fraud pp. 125-148: Obeua S. Persons
Stock Market Reactions and Capital Gains Tax: Evidence from the 1985 Canadian Lifetime Capital Gains Exemption pp. 149-164: Horn‐Chern Lin and Tao Zeng

Economic Development and the Value‐Relevance of Accounting Information — A Disclosure Transparency Perspective pp. 5-31: Tony Kang and Yang Hoong Pang
The MVA‐EVA Relationship: Separation of Market Driven Versus Firm Driven Effects pp. 32-49: Janis K. Zaima, Howard F. Turetsky and Bruce Cochran
Valuing Tradable Private Rights to Pollute the Public's Air pp. 50-71: Richard F. Kosobud, Houston H. Stokes, Carol D. Tallarico and Brian L. Scott
Earnings Opacity, Stock Market Wealth Effect and Economic Growth pp. 72-91: Ahmed Riahi‐Belkaoui
An Assessment of the Change in the Incidence of Earnings Management Around the Enron‐Andersen Episode pp. 92-110: Mark J. Nigrini