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
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...
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 ...
Change in Bid‐Ask Spread Around Earnings Announcements of U.S. — Listed Foreign Firms
- 2005
Prior 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
foreign...
Accounting Research in the French Language Area: The First Half of the 20th Century
Tập 2 Số 4 - Trang 110-128 - 2003
This 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 (Faure, ...
Stock market liberalization, structural breaks and dynamic changes in emerging market volatility
Tập 7 Số 4 - Trang 396-411 - 2008
PurposeThis paper aims to empirically reexamine the dynamic changes in emerging
market volatility around stock market
liberalization.Design/methodology/approachFirst, a bivariate GARCH‐M model which
counts for partial market integration is developed for modeling stock market
volatility in emerging market countries. Second, the Bai and Perron stability
test in a linear framework and a pooled time‐s...
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...
The equity premium puzzle: an artificial neural network approach
Tập 6 Số 2 - Trang 150-161 - 2007
PurposeIn 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.Design/methodology/approachThis study replicates out‐of‐sample estimates of
regression using ANN with ...
Are potential effects of SFAS 158 associated with firms' decisions to freeze their defined benefit pension plans?
Tập 9 Số 4 - Trang 424-451 - 2010
PurposeThe purpose of this paper is to examine whether the significant
clustering of defined benefit (DB) pension plan freeze announcements during
2001‐2006 is motivated at least in part by accounting concerns due to the
Financial Accounting Standards Board's pending adoption of Statement of
Financial Accounting Standards No. 158 (SFAS
158).Design/methodology/approachUsing logistic regression mode...
Property Taxation and Optimal Capital Structure in Real Estate Investment
- 2002
In this paper the capital asset pricing model is extended to include the local
property tax, the corporate income tax, and a borrowing rate that increases with
the percentage of property value borrowed. The optimal percentage to borrow
increases with the risk‐free interest rate and the corporate tax rate, decreases
with an exogenous increase in the borrowing rate, and does not depend upon the
prop...
Quản lý lợi nhuận và phản ứng của thị trường chứng khoán đối với Đạo luật Sarbanes-Oxley dựa trên biện pháp chiến lược cạnh tranh Dịch bởi AI
Tập 10 Số 4 - Trang 368-384 - 2011
Mục đíchKiến thức thông thường cho rằng các doanh nghiệp quản lý lợi nhuận để
tối đa hóa tài sản của nhà quản lý, giá trị của doanh nghiệp và/hoặc lượng thông
tin trên thị trường. Mục đích của bài báo này là cung cấp một lời giải thích bổ
sung.Thiết kế/phương pháp/cách tiếp cậnSử dụng các công ty trong chỉ số Standard
& Poor's 500 và bảng xếp hạng công bố báo cáo hàng năm, các tác giả đã sử dụng
k...
#Quản lý lợi nhuận #Đạo luật Sarbanes-Oxley #Chiến lược cạnh tranh #Thị trường chứng khoán #Các khoản tích lũy tùy ý