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
Phân tích ảnh hưởng
Các bài báo tiêu biểu
Evidence of voluntary accounting disclosures in the Athens Stock MarketPurpose 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. ...
Tập 11 Số 1 - Trang 73-92 - 2012
Do Accounting Estimates Get More Accurate With Experience and Does The Market Care: The Case of SFAS 106This paper posits that the precision of accounting estimates should be an increasing function of experience due to learning effects. Using a sample of 747 observations for 305 firms for the period 1993–96 with complete data available on the COMPUSTAT, CRSP, and COMPACT DISCLOSURE databases, the paper conducts regression analyses to examine the precision of two estimates (discount rates and... ...
- 2002
Globalization, US foreign investments and accounting standardsPurpose This paper aims to examine the relation between the proportion of direct investment to US total – direct and portfolio – investment abroad and their country‐specific determinants in developed and developing countries between 1997 and 2005, emphasizing the role of high‐quality accounting standards and corporate govern...
Tập 8 Số 1 - Trang 5-37 - 2009
The impact of firm‐specific attributes on the relevance in earnings and cash‐flows : a nonlinear relationship between stock returns and accounting numbersThe role of accounting information in setting security prices is one of the most fundamental issues in accounting and finance. The purpose of this study is to extend the research on the value relevance of accounting numbers in three important directions. Firstly, we consider the French context and analyze if earnings and/or cash flows are relevant to explain stock returns. Secondly, we tes... ...
- 2003
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
Measuring flight to quality: a local correlation analysisPurpose The 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. ...
- 2011
“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
The Relative Value of Non‐U.S.‐Based Annual Reports and Accounts: A Price and Trading Volume AnalysisThis paper reports the results of the effects of the release, in the United Kingdom, annual reports and accounts (ARA), on security prices and trading volume of the U.K. firms. If the information reported in the annual reports and accounts (ARA) is relevant, the U.S. security market will respond to the release news through return and volume variances. Both signals are indicators of the rel... ...
- 2003
CEO compensation and strategic expenses: penalizing, shielding or rewarding?Purpose The purpose of this paper is to investigate the way in which CEOs are shielded or rewarded for incurring R&D expenses. Strategic expenses such as R&D yield returns over a long period of time even though GAAP requires them to be written off in the period they are incurred. Going beyond the existing shielding p...
- 2012