Review of Accounting and Finance

2002 - 2024

Current editor(s): Nawazish Mirza

From Emerald Group Publishing Limited
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Volume 3, issue 4, 2004

The Impact of the Corporate Life‐Cycle on the Value‐Relevance of Disaggregated Earnings Components pp. 5-20

David S. Jenkins, Gregory D. Kane and Uma Velury

Leveling the informational Playing Field pp. 21-46

Orie E. Barron, Donal Byard and Charles R. Enis

An Empirical Examination of NYSE Stocks Voluntarily De‐listing from the Tokyo Stock Exchange pp. 47-72

Somnath Das, Shahrokh M. Saudagaran and Ranjan Sinha

Greenmail Share Repurchases and Alternative Corporate Performance Measures pp. 73-98

David Manry and David Stangeland

Transaction Costs and Asset Valuation pp. 99-111

Bong‐Gyu Jang, Hyeng Keun Koo and U Jin Choi

Volume 3, issue 3, 2004

The Influence of the Political Party in Power on the Dow Jones Industrial Average: 1896–2001 pp. 5-19

Stephen P. Keef and Melvin Roush

A Study of Production, Stock Prices and Self‐Organized Criticality pp. 20-39

Akhilesh Chandra and Alan Reinstein

Accounting Publications and Research in Spain: First Half of the 20th Century pp. 40-58

Daniel Carrasco Díaz, Esteban Hernández-Esteve and Richard Mattessich

Stock Return Volatility and Market Crisis In Emerging Economies pp. 59-83

Nidal Rashid Sabri

Nonfinancial Factors as Predictors of Value Creation: Finnish Evidence pp. 84-130

Erkki K. Laitinen

Earnings Opacity and the Productivity of Nations pp. 131-144

Ahmed Riahi‐Belkaoui

Volume 3, issue 2, 2004

The Information Content of Stock Prices and Earnings of Non‐U.S. Firms: A Simultaneous Equations Approach pp. 5-27

Pervaiz Alam and Anibal Báez‐Díaz

Style Migration and Industry Evolution pp. 28-47

Hsiu‐Lang Chen

Long‐Term Effects Following Voluntary Move From American Stock Exchange to Nasdaq pp. 48-61

Kam C. Chan and Annie Wong

Italian Accounting Research in the First Half of the 20th Century pp. 62-83

Giuseppe Galassi and Richard Mattessich

Linear Versus Non‐linear Relationships Between Financial Ratios and Stock Returns: Empirical Evidence from Egyptian Firms pp. 84-102

Mohammed Omran and Ayman Ragab

Volume 3, issue 1, 2004

Accounts Manipulation: A Literature Review and Proposed Conceptual Framework pp. 5-92

Hervé Stolowy and Gaétan Breton

Intra‐Industry Transfers of Earnings Related Information pp. 93-102

Jongdae Jin

Quality of Accounting, Earnings Opacity and Corruption pp. 103-114

Ronald D. Picur

Is Earnings Management Affected by Human Development and Economic Freedom? pp. 115-127

Ahmed Riahi‐Belkaoui

Earnings Management to Reduce Earnings Variability: Evidence from Bank Loan Loss Provisions pp. 128-148

Kiridaran Kanagaretnam, Gerald J. Lobo and Robert Mathieu

Volume 2, issue 4, 2003

A Capital Asset Pricing Model with Variable Asset Supply pp. 5-19

John McDonald

Dimensions of Competence in an Accounting Domain pp. 20-37

Richard Dusenbury, Gregory J. Gerard and Jane L. Reimers

Feltham — Ohlson Framework: The Implication of Corporate Tax pp. 38-62

Tao Zeng

Modeling the Early Adoption Decision: The Case of SFAS 96 pp. 63-86

Mahendra R. Gujarathi and Robert E. Hoskin

The Effect of Institutional Ownership on Board and Audit Committee Composition pp. 87-109

Dorothy A. Feldmann and David L Schwarzkopf

Accounting Research in the French Language Area: The First Half of the 20th Century pp. 110-128

Jean‐Guy Degos and Richard Mattessich

Volume 2, issue 3, 2003

The Relative Value of Non‐U.S.‐Based Annual Reports and Accounts: A Price and Trading Volume Analysis pp. 5-27

Kingsley O. Olibe and William M. Cready

Are Bigger State and Local Public Pension Plans More Cost Efficient? An Analysis of Economies of Size pp. 28-47

James H. Dulebohn and Hsiu‐Lang Chen

An Analysis of the Association Between Firm Risk, Executive Share Options and Accounting Performance: Some Australian Evidence pp. 48-71

Marion Hutchinson

A Canonical Correlation Analysis of CEO Compensation and Corporate Performance in the Service Industry pp. 72-90

Eunsup “Daniel” Shim and Jooh Lee

Institutional Investors and Trading Volume Reactions to Management Forecasts of Annual Earnings pp. 91-105

Timothy D. Cairney

Accounting Research in the German Language Area—First Half of the 20th Century pp. 106-137

Richard Mattessich and Hans‐Ulrich Küpper

Volume 2, issue 2, 2003

Economic Properties of the Risk Sensitive Criterion for Portfolio Management pp. 3-17

Tomasz R. Bielecki and Stanley R. Pliska

Incremental Value‐Relevance of SFAS 106 pp. 18-42

Sharad Asthana and Birendra Mishra

Accounting for Future Tax Assets and Liabilities under CICA Handbook Section 3465 pp. 43-66

Tao Zeng

What Do Analysts' Stock Recommendations Really Mean? pp. 67-87

Catherine A. Finger and Wayne R. Landsman

The Effect of Statement of Financial Accounting Standard 125 on Repurchase Contracts pp. 88-98

Jenny Teruya and Hamid Pourjalali

Anticipatory Income Smoothing and the Investment Opportunity Set: An Empirical Test of the Fudenberg and Tirole (1995) Model pp. 99-117

Ahmed Riahi‐Belkaoui

Volume 2, issue 1, 2003

Market Effects, Size Contingency and Financial Ratios pp. 3-15

William Hopwood and James C. McKeown

The impact of firm‐specific attributes on the relevance in earnings and cash‐flows: a nonlinear relationship between stock returns and accounting numbers pp. 16-39

Isabelle Martinez

The Functional Relationships Among Earnings, Cash Flows and Stock Returns in Korea pp. 40-58

Soon Suk Yoon and Gary Miller

Expected Long‐Run Return on Equity in a Residual Income Valuation Model pp. 59-72

Leonard C. Soffer

On the Relationship between Earnings, Cash Flows and Returns: An Australian Postscript to Lev and Zarowin (1999) pp. 73-85

Stewart Jones

Corporate Disclosure Quality and Corporate Reputation pp. 86-95

Ellen Landgraf and Ahmed Riahi‐Belkaoui

Volume 1, issue 4, 2002

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

Volume 1, issue 3, 2002

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

Volume 1, issue 2, 2002

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

Volume 1, issue 1, 2002

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