Review of Accounting and Finance
SCOPUS (2002-2023)ESCI-ISI
1475-7702
1758-7700
Anh Quốc
Cơ quản chủ quản: Emerald Group Publishing Ltd.
Lĩnh vực:
AccountingEconomics, Econometrics and Finance (miscellaneous)Finance
Các bài báo tiêu biểu
Continuous auditing for web‐released financial informationPurpose The increasing provision of timely financial information through web‐based technology is expected to improve the quality of communication between a company and its stakeholders. However, the information asymmetry problem still exists since almost all “web‐releases” usually remain unaudited. The purpose of this paper ...
- 2010
Optimal Financial Reporting and Equity Returns: Evidence from Commercial BanksThis study develops a hypothesis from asset pricing theory and optimization theory that in a diversified portfolio of equity securities there is no linear relationship between equilibrium equity returns and financial reporting variables subject to managerial discretion, only a nonlinear relationship. Alternatively stated, this study presents theory and evidence suggesting that linear condi... ...
- 2002
The equity premium puzzle: an artificial neural network approachPurpose In recent years, equity premiums have been unusually large and efforts to forecast them have been largely unsuccessful. This paper presents evidence suggesting that artificial neural networks (ANNs) outperform traditional statistical methods and can forecast equity premiums reasonably well. ...
Tập 6 Số 2 - Trang 150-161 - 2007
Change in Bid‐Ask Spread Around Earnings Announcements of U.S. — Listed Foreign FirmsPrior studies find increased bid‐ask spread around earnings announcements of U.S. firms. These findings show that increased adverse selection cost is the dominant factor affecting bid‐ask spread. Using a sample of foreign firms that are cross‐listed on Nasdaq as American Depositary Receipts, we find that there is significant decrease in bid‐ask spread around earnings announcements of these... ...
- 2005
Accounting Research in the French Language Area: The First Half of the 20th CenturyThis paper offers a general survey of accounting literature in the French language area of the first half of the 20th century: After a general Introduction, referring mainly to renowned French authors of past centuries, it deals first with historical accounting research (Dupont, de Roover, Gomberg, Vlaemminck, etc). Then come publications in financial accounting theory and its application ... ...
Tập 2 Số 4 - Trang 110-128 - 2003
Pervasiveness, severity, and remediation of internal control material weaknesses under SOX Section 404 and audit feesPurpose The purpose of this paper is to examine the association between pervasiveness, severity, and remediation of internal control material weakness (ICMW) reported by the SEC registrants pursuant to SOX Section 404 and audit fees. Design/methodology/...
Tập 8 Số 4 - Trang 369-387 - 2009
Accounting research in Italy: second half of the 20th centuryPurpose The purpose of this paper is to offer a concise survey and comparison of Italian accounting research and academic publications during the second half of the 20th century. Design/methodology/approach The paper discusses the sp...
Tập 6 Số 1 - Trang 24-41 - 2007
“Perfect storm” boding for the accounting and finance academic disciplines and professionsPurpose The purpose of this paper is to analyze the problems faced by Accounting and Finance (A&F) Departments concerning the hiring and retention of tenure/tenure‐track faculty members. Design/methodology/approach Analytic resea...
Tập 7 Số 4 - Trang 333-337 - 2008