Review of Accounting and Finance
SCOPUS (2002-2025)ESCI-ISI
1475-7702
1758-7700
Anh Quốc
Cơ quản chủ quản: Emerald Group Publishing Ltd.
Lĩnh vực:
AccountingEconomics, Econometrics and Finance (miscellaneous)Finance
Phân tích ảnh hưởng
Các bài báo tiêu biểu
Measuring flight to quality: a local correlation analysis
- 2011
PurposeThe purpose of this paper is to use the local correlation technique to
measure flight to quality, which is defined as a pronounced and generally rapid
increase in risk aversion. Flight to quality between American, British, German,
Japanese, and Hong Kong spot equity indices and index futures is
examined.Design/methodology/approachThe technique of non‐linear local
correlation is employed to ...
Evidence of voluntary accounting disclosures in the Athens Stock Market
Tập 11 Số 1 - Trang 73-92 - 2012
PurposeThe 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/approachThe study utilises logistic regressions to
test the hypothetical r...
Acquisition and integration of fair value information on liabilities into investors' judgments
- 2011
PurposeThe International Accounting Standards Board and the Financial Accounting
Standards Board allow fair value measurement of liabilities. Previous findings
from the literature on recognition versus disclosure indicate that recognition
of fair value information better serves investors' needs, because it is more
likely to facilitate the incorporation of the information into their judgment.
In ca...
Narratives vs Numbers in the Annual Report: Are They Giving the Same Message to the Investors?
Tập 4 Số 2 - Trang 5-14 - 2005
The annual report has two parts, financial statements and narrative sections.
Commentators have raised doubts about the harmony of the two parts. The
financial statements are audited, therefore submitted to a form of control. The
narrative sections are free style, open to confusion and manipulation. Users are
potentially exposed to contradictory messages producing an effect of dissonance.
We do no...
“Perfect storm” boding for the accounting and finance academic disciplines and professions
Tập 7 Số 4 - Trang 333-337 - 2008
PurposeThe 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/approachAnalytic
research.FindingsDue to the rigorous Association to Advance Collegiate Schools
of Business standards for “academically qualified” classification, increasing
enrollment for A&F maj...
The Functional Relationships Among Earnings, Cash Flows and Stock Returns in Korea
Tập 2 Số 1 - Trang 40-58 - 2003
This paper investigates the functional relationships between stock returns and
two representative performance measures. The two measures are earnings and cash
from operations. In addition, this paper assesses the association of stock
returns with the decomposed components of earnings. Our study documents that
earnings dominate cash from operations in terms of the relationships with the
stock retur...
Accounting research in Italy: second half of the 20th century
Tập 6 Số 1 - Trang 24-41 - 2007
PurposeThe 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/approachThe paper discusses the special
relation between economia aziendale (business and public economics) and
ragioneria (accounting) in Italy. The subsequent discussion on “financial
accounting” includ...
Survival Analysis and Financial Distress Prediction: Finnish Evidence
- 2005
Survival analysis is statistical technique that uses longitudinal data to model
the process that allows an individual or firm to survive to a particular point
in time. Despite a large number of studies that use survival analysis to model
the duration of time that precedes financial distress, some criticism has
suggested that the application of survival analysis to financial distress
research provi...
Mối quan hệ giữa hệ thống kế toán quản trị rộng rãi, kiểm soát quản lý, hiệu suất và thông tin liên quan đến công việc Dịch bởi AI
- 2006
Mục đíchMục đích của bài báo này là chỉ ra rằng vai trò hỗ trợ quyết định và vai
trò ảnh hưởng đến quyết định đối với thông tin quản lý là đồng thời trong các tổ
chức, do đó phải được phân tích đồng thời.Thiết kế/phương pháp/nghiên cứuMột quy
trình hồi quy hai giai đoạn để kiểm tra mối quan hệ điều chỉnh và can thiệp giữa
các biến quan tâm đã được áp dụng. Đầu tiên, tương tác của các yếu tố kiểm s...