Emerald Group Publishing
Review of Accounting and Finance
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2015, Volume 14, Issue 1
- 2-19 A quantile regression analysis on corporate governance and the cost of bank loans: a research note
by Wuchun Chi & Huichi Huang & Hong Xie - 20-40 The joint effect of board characteristics on financial performance: Empirical evidence from Egypt
by Hayam Wahba - 41-63 Have IFRS changed how stock prices are associated with earnings and book values?: Evidence from Norway
by Leif Atle Beisland & Kjell Henry Knivsfla - 64-80 Earnings smoothing around open-market share repurchases
by Hui Di & Dalia Marciukaityte - 81-103 Cointegration between stock prices, dividends, output and consumption: Evidence and forecasting ability for 29 markets
by Angela J Black & David G McMillan & Fiona J McMillan
2014, Volume 13, Issue 4
- 310-325 Overreaction evidence from large-cap stocks
by Tibebe Abebe Assefa & Omar A Esqueda & Emilios C Galariotis - 326-352 CEO compensation, customer satisfaction, and firm value
by Suman Basuroy & Kimberly C Gleason & Yezen H Kannan - 353-370 Auditor industry specialization and audit fees surrounding Section 404 implementation
by Damon Fleming & Kevin Hee & Robin N Romanus - 371-399 Benefits of management disclosure precision on analysts’ forecasts
by Yu-Ho Chi & David A Ziebart - 400-420 Carbon emissions and the cost of capital: Australian evidence
by Yongqing Li & Ian Eddie & Jinghui Liu
2014, Volume 13, Issue 3
- 210-231 Stock option expense management after SFAS 123R
by Jap Efendi & Li-Chin Jennifer Ho & Jeffrey J Tsay & Yu Zhang - 232-250 CEO compensation and the reported value of stock options in initial public offerings
by Anthony J Amouruso & Joseph D Beams - 251-273 The impact of cash holdings and external financing on investment-cash flow sensitivity
by Tae-Nyun Kim - 274-290 Non-public contracts, cash flows and firm value: the case of Lockheed
by Shreesh Deshpande & Vijay Jog - 291-306 Equity market integration: the new emerging economy of Montenegro
by Vassilios G Papavassiliou
2014, Volume 13, Issue 2
- 110-133 To what extent does the audit committee curb downward earnings forecast guidance?
by Li-Chin Jennifer Ho & Chao-Shin Liu & Xu Frank Wang - 134-155 Differences in earnings management between firms using US GAAP and IAS/IFRS
by Chunhui Liu & Chun Yip Yuen & Lee J. Yao (postumously) & Siew H. Chan - 156-170 Rounding-up in reported income numbers: Evidence from Indian companies
by Rachappa Shette & Sudershan Kuntluru - 171-190 The determinants of involuntary delisting rate in the Egyptian IPO equity market
by Esam-Aldin M. Algebaly & Yusnidah Ibrahim & Nurwati A. Ahmad-Zaluki - 191-205 Forecasting operating profitability with DuPont analysis: Further evidence
by Mark P. Bauman
2014, Volume 13, Issue 1
- 2-23 Banking mergers – an application of matching strategy
by Nafis Alam & Seok Lee Ng - 24-42 The trading patterns and performance of individual vis-à-vis institutional investors in the Qatar Exchange
by Walid M.A. Ahmed - 43-64 Corporate governance efficiency and internet financial reporting quality
by Laurent Botti & Sabri Boubaker & Amal Hamrouni & Bernardin Solonandrasana - 65-87 Dual audit, audit firm independence, and auditor conservatism
by Chan-Jane Lin & Hsiao-Lun Lin & Ai-Ru Yen - 88-103 Financial reporting and economic implications of statements of financial standards No. 132(R) and No. 158
by Sergey Komissarov
2013, Volume 12, Issue 4
- 309-326 Bankruptcy risk, productivity and firm strategy
by Daniel Bryan & Guy Dinesh Fernando & Arindam Tripathy - 327-350 Taiwan second financial restructuring and commercial bank productivity growth: M&As impact
by Hsing-Chin Hsiao & Mei-Hwa Lin - 351-368 Ownership structure and efficiency in Taiwanese electronics firms
by Yan-Jie Yang & Jengfang Chen & Qian Long Kweh & Hsin Chi Chen - 369-386 The impact of nursing quality on nursing home efficiency: evidence from Taiwan
by Shyr-Juh Chang & Mei-Ai Cheng
2013, Volume 12, Issue 3
- 204-225 Acquirers' performance in hot and cold merger markets: evidence of mispricing
by Amirhossein Hajbaba & Ray Donnelly - 226-251 Value relevance of earnings and cash flows during the global financial crisis
by Md Khokan Bepari & Sheikh F. Rahman & Abu Taher Mollik - 252-267 CEO compensation and firm performance: Evidence from the US property and liability insurance industry
by Fang Sun & Xiangjing Wei & Xue Huang - 268-285 Cost of equity capital of foreign firms: Did bonding benefits diminish after the SEC's waiver of IFRS to US GAAP reconciliation?
by Fei Han & Haihong He - 286-304 Market assessment of intangibles and voluntary disclosure about innovation: the incidence of IFRS
by Marie-Josée Ledoux & Denis Cormier
2013, Volume 12, Issue 2
- 112-129 Goodwill accounting and asymmetric timeliness of earnings
by Sohyung Kim & Cheol Lee & Sung Wook Yoon - 130-147 Customer value disclosure and cost of equity capital
by Raf Orens & Walter Aerts & Nadine Lybaert - 148-164 “6 and 1” option exchanges and stockholder wealth
by Atul Gupta - 165-179 Excess volatility and closed-end fund discounts
by Michael Bleaney & R. Todd Smith - 180-200 Momentum profits and idiosyncratic volatility: the Korean evidence
by Unyong (Howard) Pyo & Yong Jae Shin
2013, Volume 12, Issue 1
- 4-22 What drives mutual fund flows: profit or panic?
by Qiang Bu & Nelson Lacey - 23-43 Asymmetric long memory volatility in the PIIGS economies
by Dilip Kumar & S. Maheswaran - 44-59 The value added of hedge fund styles in multi-asset portfolios: A new approach based on bull and bear market betas
by Thomas Heidorn & Dieter Kaiser & Daniel Lucke - 60-80 Analyst coverage and types of institutional investors
by Kam C. Chan & Feida Zhang & Weining Zhang - 81-104 The impact of earnings extremity on information content of cash flow
by Wael Mostafa & Rob Dixon
2012, Volume 11, Issue 4
- 340-376 Assessing earnings management flexibility
by Hiu Lam Choy - 377-399 The effect of the type and number of internal control weaknesses and their remediation on audit fees
by Matthew J. Keane & Randal J. Elder & Susan M. Albring - 400-447 Combining value and momentum indicators in varying stock market conditions: The Finnish evidence
by Timo H. Leivo - 448-467 Impact of cash holdings and ownership concentration on firm valuation: Empirical evidence from Australia
by Rashid Ameer - 468-488 On the interdependence structure of market sector indices: the case of Qatar Exchange
by Walid M.A. Ahmed
2012, Volume 11, Issue 3
- 236-256 The effects of Section 404 of Sarbanes-Oxley Act of 2002 on the audit fees of foreign firms listed on US exchanges
by Kam C. Chan & Rudolph A. Jacob & Picheng Lee & Gim S. Seow - 257-278 Individual differences and analyst forecast accuracy
by Ting Luo & Wenjuan Xie - 279-297 CEO compensation and strategic expenses: penalizing, shielding or rewarding?
by Guy D. Fernando & Qiao Xu - 298-315 A note on US institutional equity flows to Brazil
by Joseph J. French & Wei-Xuan Li - 315-334 Prediction of Greek takeover targets via bootstrapping on mixed logit model
by Athanasios Tsagkanos & Evangelos Koumanakos & Antonios Georgopoulos & Costas Siriopoulos
2012, Volume 11, Issue 2
- 120-140 Bloated balance sheet, earnings management, and forecast guidance
by Li-Chin Jennifer Ho & Chao-Shin Liu & Bo Ouyang - 141-165 Does overlapping membership on audit and compensation committees improve a firm's financial reporting quality?
by Nandini Chandar & Hsihui Chang & Xiaochuan Zheng - 166-183 More power to you: properties of a more powerful event study methodology
by Tarcisio da Graca & Robert Masson - 184-205 Ripple effects: Sarbanes Oxley's impact upon investor risk in a global economy
by Nicholas V. Vakkur & Zulma J & Herrera-Vakkur - 206-232 Interest barrier rules as a response to highly leveraged transactions: Evidence from the 2008 German business tax reform
by Thorsten Knauer & Friedrich Sommer
2012, Volume 1, Issue 1
- 4-39 Do CEO compensation incentives affect firm innovation? Purpose–The purpose of this paper is to examine if the structure and design of CEO compensation has any effect on firm innovation. It further investigates the effectiveness of each component of portfolio of compensation incentives in encouraging innovation. Design/methodology/approach–This study uses systems of simultaneous equations to model the interdependence between compensation incentives and measures of firm innovation. Findings–Results indicate that the pay-performance sensitivity of the CEO portfolio of compensation incentives is positively related to investment in R&D expenditures, number of patents and citations. Options in general are more effective than stocks. However, within the options portfolio, recently awarded and unvested options are more effective than previously awarded and vested options. Restricted stock is more effective than unrestricted stock. Research limitations/implications–Measuring innovation output is difficult as innovation could take different forms, including business model innovation, which does not appear in the patent data. Practical implications–Stock options encourage investment in value-increasing innovations and should remain a significant part of managerial compensation. If the firm awards stock, it should only award restricted stock. Originality/value–This study uses comprehensive measures of compensation incentives and firm innovation. It views incentives as a portfolio of stock and options and uses incentives in their entirety. It examines the effectiveness of each component of the portfolio in encouraging innovation. It measures innovation as investment into the innovation process (R&D expenditures) and the resulting success of that investment (patents and citations)
by Shahbaz Sheikh - 40-52 Option grants and investor reaction to restatement-induced litigation Purpose – The purpose of this paper is to examine the relation between CEO option grants at the beginning of the class period (BCP) and investor reaction to announcement of restatement-induced securities litigation. Design/methodology/approach – Using a restatement-induced lawsuit sample over the period 1997-2005, this study performs cross-sectional linear regressions of three-day litigation announcement cumulative abnormal returns (CARs) on CEO option grants, cash compensation, corporate governance and control variables. CARs are calculated over the three-day (-1,1) interval relative to the lawsuit announcement date using a single-factor market model, the CRSP equally-weighted market index, and a 255-day estimation period ending 45 days prior to the announcement. Findings – A negative association is reported between CEO option grants and investor reaction around restatement-induced lawsuit announcement. Research limitations/implications – It is possible that some restatements may have triggered a securities lawsuit but because it was not explicitly stated, they were not included in the restatement-induced lawsuit sample. Another limitation of the study is that the qualitative aspects of the internal corporate governance variables may not have been sufficiently captured in the analyses. Originality/value – The reported result suggests that the market considers CEO option grants as an indication that a restatement-induced securities lawsuit has merit. The finding also implies that although CEO option grants may not be exercised during the class period, the market imposes higher penalties on firms that offer higher equity compensation to their CEOs at the beginning of the class period
by Nana Y. Amoah - 53-72 Analysts' estimates: What they could be telling us about the impact of IFRS on earnings manipulation in Europe Purpose – The purpose of this paper is to examine whether mandatory adoption of International Financial Reporting Standards (IFRS) in the European Union reduced earnings manipulation, as proxied by the difference between a firm's reported earnings and ex post estimate of earnings by financial analysts. Design/methodology/approach – Controlling for firm and institutional factors and drawing upon a sample of 15,034 firm-year observations from 20 European countries, the research design entailed examining the change in the earnings manipulation proxy during pre- and post-IFRS adoption periods. Findings – The principal finding from this analysis was a decline in the magnitude of the proxy for earnings manipulation coincidental with IFRS adoption, which suggests that a uniform financial reporting regime may have contributed to exposing the use of temporary activities to manipulate earnings. Originality/value – The results of this study make an important contribution to the extant literature on the outcomes of IFRS adoption, and should be of value to investors and standard setters, who want honest and comparable financial reporting but are opposed to regulatory intervention. Of equal significance is the innovative model introduced to proxy for earnings manipulation
by François Aubert, Gary Grudnitski - 73-92 Evidence of voluntary accounting disclosures in the Athens Stock Market Purpose – The purpose of this paper is to explore the motives for providing voluntary accounting disclosures and investigate the financial differences between voluntary and non-voluntary disclosers. The paper also examines the association between the provision of voluntary disclosures and earnings management. Design/methodology/approach – The study utilises logistic regressions to test the hypothetical relations set up in the study. The categorisation of firms into those that report the minimum required by law and those that provide voluntary accounting information is based on the examination of firms' financial statements. Company categorisation is based on the construction of an index similar to the disclosure index formulated by the Center for International Financial Analysis and Research. Each sample firm obtains a score, with a higher score reflecting a more significant level of disclosure. Findings – The findings show that voluntary disclosers exhibit higher profitability and growth and appear to be good news bearers. They also display a change in their management and a higher share trading volume. The results provide evidence that the provision of voluntary accounting disclosures is negatively associated with earnings management. Research limitations/implications – The study indicates that sound financial indicators and good news and prospects are likely to motivate firms to provide voluntary disclosures in order to attract investors' attention and communicate their managerial superiority or potential. Less information asymmetry and earnings management would lead to the disclosure of informative accounting information and would subsequently assist investors in making efficient decisions. Originality/value – The contribution of the study lies in the fact that Greece is a particular case because it is a “rules-based” code-law country that involves high levels of standardisation and that has adopted IFRSs that are “principles-based” and involve flexibility in financial reporting and judgment. Also, financial reporting in Greece is less restrictive in terms of disclosure requirements. The findings of the study are useful for financial analysts and investors, as they enable them to understand the financial attributes and motives of firms that provide voluntary disclosures as well as their earnings management inclination
by George Iatridis, Panayotis Alexakis - 93-112 Does other information improve the usefulness of management earnings forecasts for analysts?
by Marie C. Blouin
2011, Volume 10, Issue 4
- 332-367 Large creditors and corporate governance: the case of Chinese banks
by Yiming Hu & Siqi Li & Thomas W. Lin & Shilei Xie - 368-384 Earnings management and the stock market response to the Sarbanes-Oxley Act based on a measure of competitive strategy
by Kenneth J. Hunsader & Gwendolyn Pennywell - 385-410 Acquisition and integration of fair value information on liabilities into investors' judgments
by Maik Lachmann & Arnt Wöhrmann & Andreas Wömpener - 411-426 An examination of the information content of S&P 500 index changes: Analysis of systematic risk
by John M. Geppert & Stoyu I. Ivanov & Gordon V. Karels - 427-458 The value relevance of pension accounting information: evidence from Fortune 200 firms
by Edward M. Werner
2011, Volume 10, Issue 3
- 200-227 Incentives from stock option grants: a behavioral approach
by Hamza Bahaji - 228-245 Shareholder interests vs board of director members' interests and company performance: A new look
by Lorne N. Switzer & Yu Cao - 246-266 Multiple large shareholders and earnings informativeness
by Sabri Boubaker & Hind Sami - 267-290 Do IFRS provide better information about intangibles in Europe?
by Jean-Michel Sahut & Sandrine Boulerne & Frédéric Teulon - 291-315 Related parties transactions and firm's market value: the French case
by Mehdi Nekhili & Moêz Cherif - 316-326 Nonlinear mean reversion in oil and stock markets
by Fredj Jawadi & Mondher Bellalah
2011, Volume 10, Issue 2
- 92-109 SFAS No. 159: An examination of early electors, late electors and non-electors in the banking industry
by Li Xu & Alex Tang - 110-133 Outside CEO directors on compensation committees: whose side are they on?
by Haidan Li & Yiming Qian - 134-154 Apparent audit failures and value relevance of earnings and book value
by Li Dang & Kevin F. Brown & B.D. McCullough - 155-175 Changes in the predictive ability of earnings around earnings restatements
by Kevin W. Hee - 176-196 Corporate diversification and earnings management
by Imen Khanchel El Mehdi & Souad Seboui
2011, Volume 10, Issue 1
- 5 - 29 Corporate governance attributes and remediation of internal control material weaknesses reported under SOX Section 404
by Santanu Mitra & Mahmud Hossain - 30 - 45 Auditors' going-concern judgments: rigid, adaptive, or both?
by Andrew J. Rosman - 46 - 68 The use of financial information by private equity funds in evaluating new investments
by Jan Smolarski & Neil Wilner & Weifang Yang - 69 - 87 Measuring flight to quality: a local correlation analysis
by A. Can Inci & H.C. Li & Joseph McCarthy
2010, Volume 9, Issue 4
- 337 - 362 Organizational development and transformational learning approaches in process innovations: A review of the implications to the management accounting literature
by Seleshi Sisaye & Jacob G. Birnberg - 363 - 381 Audit quality attributes, client size and cost of equity capital
by Guy D. Fernando & Ahmed M. Abdel-Meguid & Randal J. Elder - 382 - 394 Do external sources generate greater investor awareness that can affect a firm's value and cost of capital?
by Roy Clemons - 395 - 423 The implications of retained and distributed earnings for future profitability and stock returns
by Georgios Papanastasopoulos & Dimitrios Thomakos & Tao Wang - 424 - 451 Are potential effects of SFAS 158 associated with firms' decisions to freeze their defined benefit pension plans?
by Cathy Beaudoin & Nandini Chandar & Edward M. Werner
2010, Volume 9, Issue 3
- 212-243 Does the disclosure of corporate governance structures affect firms' earnings quality?
by Jui-Chin Chang & Huey-Lian Sun - 244-263 The impact of changes in firm performance and risk on director turnover
by Sharad Asthana & Steven Balsam - 264-284 The value relevance of a non-GAAP performance metric to the capital markets
by Susan M. Albring & María T. Cabán-García & Jacqueline L. Reck - 285-305 The wealth effects of investing in information technology: The case of Sarbanes-Oxley section 404 compliance
by Surendranath R. Jory & Jacob Peng & Caroline O. Ford - 306-331 The value impact of analyst coverage
by Nont Dhiensiri & Akin Sayrak
2010, Volume 9, Issue 2
- 116-138 Audit tenure and earnings surprise management
by Li-Chin Jennifer & Ho Chao-Shin Liu & Thomas Schaefer - 139-155 The association between pro forma earnings and earnings management
by Essam Elshafie & Ai-Ru Yen & Minna Yu - 180 - 188 The performance of socially responsible mutual funds: a volatility-match approach
by Javier Rodríguez - 189-207 Level-shifts and non-linearity in US financial ratios: Implications for returns predictability and the present value model
by David G. McMillan
2010, Volume 9, Issue 1
- 4-32 Continuous auditing for web-released financial information
by Chi-Chun Chou & C. Janie Chang - 33-49 Determinants of management's preferences for an earnings threshold
by Sherry Fang - 50-64 Can diversification degree amplify momentum and contrarian anomalies?
by Houda Ben Mhenni Haj Youssef & Lassad El Moubarki & Olfa Benouda Sioud - 65-87 The issuance of convertible bonds and earnings management: evidence from Taiwan
by Ruey-Dang Chang & Yee-Chy Tseng & Ching-Ping Chang - 88 - 110 The evaluation of the Canadian BAX contract in managing short-term interest rate exposure
by John J. Siam & S.M. Khalid Nainar
2009, Volume 8, Issue 4
- 340-368 Accounting harmonization and the value-relevance of dirty surplus accounting flows
by Clare Roberts & Yue Wang - 369-387 Pervasiveness, severity, and remediation of internal control material weaknesses under SOX Section 404 and audit fees
by Santanu Mitra - 388 - 430 Agency problems in stock market-driven acquisitions
by Scott Fung & Hoje Jo & Shih-Chuan Tsai - 431-453 An analysis of short-run performance of cross-border mergers and acquisitions: Evidence from the UK acquiring firms
by Moshfique Uddin & Agyenim Boateng - 454-474 Capital structure and firm characteristics: an empirical analysis from Egypt
by Mohammad M. Omran & John Pointon
2009, Volume 8, Issue 3
- 216-231 Sarbanes-Oxley Act, perceived earnings quality and cost of capital
by Hsihui Chang & Guy D. Fernando & Woody Liao - 232-252 The association between audit fees and reported earnings quality in pre- and post-Sarbanes-Oxley regimes
by Santanu Mitra & Donald R. Deis & Mahmud Hossain - 253-278 Disclosure channel and cost of capital: evidence from open vs closed conference calls
by Yijiang Zhao & Michael Davis & Kevin T. Berry - 279-307 Systematic liquidity and excess returns: evidence from the London Stock Exchange
by Emilios C. Galariotis & Evangelos Giouvris - 308-336 Does cross listing in the USA really enhance the value of emerging market firms?
by Thomas G. O'Connor
2009, Volume 8, Issue 2
- 123-137 What caused the 1987 stock market crash and lessons for the 2008 crash
by Ryan McKeon & Jeffry Netter - 138-154 Has the 1987 crash changed the psyche of the stock market?: The evidence from initial public offerings
by James Ang & Carol Boyer - 155-175 Capital market developments in the post-October 1987 period: a Canadian perspective
by Laurence Booth & Sean Cleary - 176-186 Revisiting derivative securities and the 1987 market crash: lessons for 2009
by G. Glenn Baigent & Vincent G. Massaro - 187-209 Fraudulent financial reporting, corporate governance and ethics: 1987-2007
by Lawrence P. Kalbers
2009, Volume 8, Issue 1
- 5-37 Globalization, US foreign investments and accounting standards
by Orhan Akisik & Ray Pfeiffer - 38-53 The incentive effect of repricing in employee stock options
by Yan Wendy Wu - 54-75 Capital structure of listed Portuguese companies: Determinants of debt adjustment
by Zélia Maria Silva Serrasqueiro & Márcia Cristina Rêgo Rogão - 76-86 Portfolio strategies using EVA, earnings ratio or book-to-market: Is one best?
by Kenneth Leong & Marco Pagani & Janis K. Zaima - 87-116 Why are firms with entrenched managers more likely to pay dividends?
by Hoje Jo & Carrie Pan
2008, Volume 7, Issue 4
- 333-337 “Perfect storm” boding for the accounting and finance academic disciplines and professions
by Marco Pagani & Howard F. Turetsky - 338-354 Why did management and auditors fail to identify ineffective internal controls in their initial SOX 404 reviews?
by Kam C. Chan & Picheng Lee & Gim S. Seow - 355-371 Antecedents and consequences of financial analyst turnover
by Emad Mohammad & Siva Nathan - 372-395 The relative and incremental information content of earnings vs cash recovery rates
by Amal A. Said & Hassan R. HassabElnaby & Tanya S. Nowlin - 396-411 Stock market liberalization, structural breaks and dynamic changes in emerging market volatility
by Duc Khuong Nguyen & Mondher Bellalah
2008, Volume 7, Issue 3
- 213-235 Further evidence on financial analysts' reaction to enterprise resource planning implementation announcements
by Li-Chin Jennifer Ho & Chao-Shin Liu & Jeffrey Tsay - 236-251 An analysis of the relationship between accounting restatements and quantitative benchmarks of audit planning materiality
by Hanmei Chen & Kurt Pany & Jian Zhang - 252-269 Timeliness, conservatism and financial transparent firms under the Greek accounting setting
by Panagiotis E. Dimitropoulos & Dimitrios Asteriou - 270-284 The impact of thin trading on day-of-the-week effect: Evidence from the United Arab Emirates
by Osamah M. Al-Khazali - 285-307 Do regulations matter? The effects of cross-listing on analysts' coverage and forecast errors: A comparative analysis
by Abed AL-Nasser Abdallah - 308-328 Where the dirty surplus accounting flows are?
by Mariano González Sánchez & Ana I. Mateos Ansótegui & Antonio Falcó Montesinos
2008, Volume 7, Issue 2
- 121-130 Adjustment of stock prices to earnings announcements: evidence from Euronext Paris
by Ehsan H. Feroz & Sanjay Goel & Raymond L. Raab - 131-149 Accounting for derivative instruments and hedging activities (SFAS No. 133): Implications for profitability measures and stock prices
by Claire Eckstein & Ariel Markelevich & Alan Reinstein - 150-166 Market valuation of accrual components
by Rick Francis - 167-182 The impacts of employee stock bonus on the value relevance of earnings per share: Evidence from Taiwan
by Ching-Hsiang Lin & Wanncherng Wang - 183-192 Agency theoretic determinants of debt levels: evidence from Ghana
by Joshua Abor - 193-205 Research note: how the financial styles of managers impact financial and valuation metrics
by E. Ted Prince
2008, Volume 7, Issue 1
- 5-23 Sarbanes-Oxley compliance and violation: an empirical study
by Elizabeth Webb - 24-37 The value relevance of product diversification in commercial banks
by Ahmed Ebrahim & Iftekar Hasan - 38-68 Discretionary behavior with respect to the adoption of SFAS no. 142 and the behavior of security prices
by Yoonseok Zang - 69-82 Insiders' timing ability and disclosure on corporate share buyback trading
by Jaemin Kim & Nikhil Varaiya - 83-101 Income shifting and corporate taxation: the role of cross-border intrafirm transfers
by Kingsley O. Olibe & Zabihollah Rezaee - 102-115 Adjustment of stock prices to earnings announcements: evidence from Euronext Paris
by Wael Louhichi
2007, Volume 6, Issue 4
- 353-369 REIT returns: between the Pacific and the Atlantic
by Deqing Diane Li & Kenneth Yung - 370-390 Activity-based life-cycle costing in long-range planning
by Edilberto J. Rodríguez Rivero & Jan Emblemsvåg - 391-403 Auditors as monitors: evidence from discretionary accruals of Laventhol and Horwath clients
by Brad J. Reed & Linda M. Lovata & Michael L. Costigan & Alan K. Ortegren - 404-418 Is V/P a distinct anomaly?
by Le (Emily) Xu - 419-441 Impact of accounting choices on firm valuation and earnings quality: The case of transition obligation under SFAS 106
by C.S. Agnes Cheng & Su-Jane Hsieh & Yewmun Yip - 442-459 Alternative evidence on financial analysts' use of financial statement information
by Donal Byard & Fatma Cebenoyan
2007, Volume 6, Issue 3
- 233-253 The value relevance of accounting variables and analysts’ forecasts: The case of biotechnology firms
by Patricia Mui-Siang Tan & Chee Yeow Lim - 254-272 The impact of culture on accounting: does Gray's model apply to Iran?
by Iraj Noravesh & Zahra Dianati Dilami & Mohammad S. Bazaz - 273-284 Property taxation and selling prices of industrial real estate
by John F. McDonald & Yuliya Yurova - 285-303 Disclosure policy and intraday spread patterns
by Frank Heflin & Kenneth W. Shaw & John J. Wild - 304-323 Evidence on factors affecting the relationship between CEO stock option compensation and earnings management
by Gary K. Meek & Ramesh P. Rao & Christopher J. Skousen - 324-338 A meta-analysis of the international evidence of cloud cover on stock returns
by Stephen P. Keef & Melvin L. Roush - 339-348 Unlocking the sources of the apparent episodic stationarity of the P/E ratio: Impulses or propagation?
by Georgios Karras & Jin-Man Lee & Hugh Neuburger
2007, Volume 6, Issue 2
- 109-130 Using the fuzzy-analytic-hierarchical-process to select the optimum mechanism for developing accounting standards
by Mohamed E. Bayou & Andre de Korvin & Alan Reinstein - 131-149 Levels of voluntary disclosure in IPO prospectuses: an empirical analysis
by Anne Cazavan-Jeny & Thomas Jeanjean - 150-161 The equity premium puzzle: an artificial neural network approach
by Shee Q. Wong & Nik R. Hassan & Ehsan Feroz - 162-175 Life cycle effect on the value relevance of common risk factors
by Bixia Xu - 195-213 Accounting for transferring financial assets: Is the financial-components approach valued by the capital market?
by Flora Niu - 214-228 Seasonal affective disorder and the pricing of IPOs
by Steven D. Dolvin & Mark K. Pyles
2007, Volume 6, Issue 1
- 5-14 The effect of stock option grants on voluntary employee turnover
by Steven Balsam & Richard Gifford & Sungsoo Kim - 15-23 The effects of accounting knowledge on the omission of value added information in wealth measurement and distribution decisions
by Ronald D. Picur - 24-41 Accounting research in Italy: second half of the 20th century
by Enrico Viganò & Richard Mattessich - 42-58 Earnings management and board activity: an additional evidence
by Ahmed Ebrahim - 59-85 An empirical assessment of special accounting issues and financial attributes relating to the accounting treatment of translation gains and losses: the UK case
by George Emmanuel Iatridis - 86-101 R&D productivity: an exploratory international study
by Yuan Ding & Hervé Stolowy & Michel Tenenhaus
2006, Volume 5, Issue 4
- 321-354 Sensitivity of executive wealth to stock price, corporate governance and earnings management
by Margaret Weber - 355-369 Disaggregated earnings and prediction of future profitability: evidence from industrial groups in Japan
by Ahsan Habib - 370-392 Financial profile of leveraged buy-out targets: some French evidence
by Anne-Laure Le Nadant & Frédéric Perdreau - 393-409 Investor reaction to regulated monopolies announcing going concern opinions: What explains contagion among electric services companies?
by Mark Schaub - 410-422 Bankruptcy studies and ad hoc variable selection: a canonical correlation analysis
by Marc J. LeClere - 423-442 Accounting research in the French language area – second half of the 20th century
by Jean-Guy Degos & Richard Mattessich - 443-463 Disaggregated earnings and the prediction of ROE and stock prices: a case of the banking industry
by Pervaiz Alam & Charles A. Brown
2006, Volume 5, Issue 3
- 204-215 Further evidence on the information content of economic value added
by Ralph Palliam - 216-227 Artificial neural network vs linear discriminant analysis in credit ratings forecast: A comparative study of prediction performances
by Kuldeep Kumar & Sukanto Bhattacharya - 228-250 The relationships among broad scope MAS, managerial control, performance, and job relevant information: A concomitant analysis
by Rohit Sharma & Stewart Jones & Janek Ratnatunga - 251-267 The incremental value relevance of firm-specific risk measures in pricing junk IPOs
by Ehsan H. Feroz & Jarrod Johnston & Jacqueline L. Reck & Earl R. Wilson - 268-278 Share prices and accounting variables: a hierarchical Bayesian analysis
by José L. Gallizo & Manuel Salvador - 279-297 Accounting information, value relevance, and investors’ behavior in the Egyptian equity market
by Aiman A. Ragab & Mohammad M. Omran - 298-315 Constant growth model of the firm: theoretical analysis of the balanced scorecard
by Erkki K. Laitinen
2006, Volume 5, Issue 2
- 92-107 Timeliness and conservatism: Changes over time in the properties of accounting income in France
by Yuan Ding & Herve Stolowy - 108-123 The valuation accuracy of equity valuation using a combination of multiples
by Yong Keun Yoo - 124-139 Effect of R&D investments on persistence of abnormal earnings
by Sharad C. Asthana & Yinqi Zhang - 140-173 A constant growth model of the firm: empirical analysis of the balanced scorecard
by Erkki K. Laitinen - 174-180 The impact of bureaucracy, corruption and tax compliance
by Ronald D. Picur & Ahmed Riahi-Belkaoui - 189-203 Earnings opacity internationally and elements of social, economic and accounting order
by Ahmed Riahi-Belkaoui & Fouad K. AlNajjar
2006, Volume 5, Issue 1
- 5-19 The influence of heterogeneous expectations on security prices
by Rebecca Abraham & Charles W. Harrington - 20-29 The effect of diversification on firm returns in chemical and oil industries
by Diane Li & Jongdae Jin - 30-44 Disclosure biases in proxy performance graphs: The influence of performance and compensation committee composition
by James W. Bannister & Harry A. Newman - 45-58 Stock return autocorrelation and institutional investors: the case of American depository receipt
by DeQing Diane Li & Kenneth Yung - 59-71 R&D strategy and stock price volatility in the biotechnology industry
by Bixia Xu - 72-87 Innovation accounting analysis on cross-border mergers and acquisitions between Europe and the USA since the late 1990s
by Kofi A. Amoateng