Review of Accounting and Finance

2002 - 2025

Current editor(s): Nawazish Mirza

From Emerald Group Publishing Limited
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Are Analysts' Stock Recommendations Really Relative to the Market? pp. 3-12: Leonard C. Softer
Presidential administration and day‐of‐the‐week effects in the Standard & Poor's 500 stock index pp. 13-27: Stephen P. Keef and Melvin L. Roush
Is Uncertainty about Future Earnings Higher for Emerging Economy Enterprises? pp. 28-48: Tony Kang
What factors drive and which act as a brake on the convergence of financial statements in EMU member countries? pp. 49-68: José L. Gallizo and Manuel Salvador
Tradable Environmental Pollution Credits: A New Financial Asset pp. 69-88: Richard F. Kosobud, Houston H. Stokes and Carol D. Tallarico

Openness and Growth: Cross‐Sectional and Time‐Series Evidence pp. 3-14: Georgios Karras
Cross‐Cultural Differences in the Perceived Morality of Accounting Manipulations: The Effect of Acculturation pp. 15-27: Jeffrey R. Cohen, Laurie W. Pant and David J. Sharp
Do Culture and Cross‐Border Listings Influence Global Analysts Behavior and Disclosure Practices pp. 28-41: Gordian A. Ndubizu
The Influence of Accounting and Auditing on a Country's Economic Development pp. 42-53: Mohammad J. Abdolmohammadi and Robert R. Tucker
Information Ethics: An investigation of different subcultures in a society pp. 54-73: Abdulridha Alshawaf, Ajay Adhikari and Hao Zhang
Economic Freedom and Macroeconomic Determinants of Economic Growth: Cross‐Country Evidence pp. 74-84: Fouad K. AINajjar

Property Taxation and Optimal Capital Structure in Real Estate Investment pp. 5-21: John McDonald
Do Accounting Estimates Get More Accurate With Experience and Does The Market Care: The Case of SFAS 106 pp. 23-43: Sharad Asthana
A Model of the Determinants of Political Risk pp. 45-56: Dimitra K. Alvertos
The Timeliness of Accounting Earnings as an Antecedent of Disclosure Informativeness of US Multinational Firms pp. 57-70: M. Ali Fekrat
The Impact of Geographic and Business Segment Diversification Upon Investor's Perceptions of Earnings of U.S.‐Based Multinational Enterprises pp. 71-86: David L. Senteney

The Valuation of European Financial Firms pp. 5-24: Jo Danbolt and William Rees
Optimal Financial Reporting and Equity Returns: Evidence from Commercial Banks pp. 25-38: Craig E. Lefanowicz and Malcolm J. McLelland
Consensus Analysts' Forecasts and Current Price Level pp. 39-56: Huai Zhang
What Managers Should Know About Earnings Management — Its Prevalence, Legality, Ethicality, and Does It Work? pp. 57-71: Paquita Y. Davis‐Friday and Thomas J. Frecka
The Deferred Tax Asset Valuation Allowance and Earnings Quality pp. 72-87: Christine C. Bauman and Mark P. Bauman
The Impact of Reputation on the Informativeness of Earnings and Accounting Choices pp. 88-101: Fouad K. AlNajjar and Ahmed Riahi‐Belkaoui