Review of Accounting and Finance

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Dimensions of Competence in an Accounting Domain
Review of Accounting and Finance - - 2003
RichardDusenbury, Gregory J.Gerard, Jane L.Reimers
Research in the area of competence suggests that familiarity with a domain affects decision making. We extend Heath and Tversky's (1991) competence hypothesis research by examining the following propositions: (1) competence increases the propensity to take credit for success and place blame for failure, and (2) professional accountants' feelings of competence can be altered, as measured by...... hiện toàn bộ
Incremental Value‐Relevance of SFAS 106
Review of Accounting and Finance - - 2003
SharadAsthana, BirendraMishra
This study investigates the incremental value‐relevance of non‐pension postretirement benefit obligations and expenses (disclosed by firms pursuant to SFAS 106). Our study is motivated by previously published evidences that investors value the SFAS 106 measure of postretirement benefit obligations. However, prior research does not address incremental value‐relevance of the SFAS 106. We add...... hiện toàn bộ
Evidence of voluntary accounting disclosures in the Athens Stock Market
Review of Accounting and Finance - Tập 11 Số 1 - Trang 73-92 - 2012
GeorgeIatridis, PanayotisAlexakis
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.... hiện toàn bộ
Narratives vs Numbers in the Annual Report: Are They Giving the Same Message to the Investors?
Review of Accounting and Finance - Tập 4 Số 2 - Trang 5-14 - 2005
PascalBalata, GaétanBreton
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. ...... hiện toàn bộ
Market Effects, Size Contingency and Financial Ratios
Review of Accounting and Finance - Tập 2 Số 1 - Trang 3-15 - 2003
WilliamHopwood, James C.McKeown
This study presents theoretical and empirical analyses to suggest a previously‐unknown size‐related contingency in the relationship between market variables and various commonly‐used financial ratios, including Net Income/Total Assets, Current Assets/Sales, Current Assets/Current Liabilities, Current Assets/Total Assets, Cash/Total Assets, Long‐Term Debt/Total Assets, Accounts Receivable/S...... hiện toàn bộ
CEO compensation and strategic expenses: penalizing, shielding or rewarding?
Review of Accounting and Finance - - 2012
Guy D.Fernando, QiaoXu
PurposeThe 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...... hiện toàn bộ
Is Earnings Management Affected by Human Development and Economic Freedom?
Review of Accounting and Finance - - 2004
AhmedRiahi‐Belkaoui
Based on the idea that insiders (i.e., managers and controlling shareholders) engage in earnings management to mask their diversion and rent seeking activities from outsiders, this paper presents international evidence supporting both a “diversion hypothesis” where earnings management is decreasing in economic freedom, and a “penalty hypothesis” where earnings management is increasing in h...... hiện toàn bộ
Continuous auditing for web‐released financial information
Review of Accounting and Finance - - 2010
Chi‐ChunChou, C.Janie Chang
PurposeThe 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 ...... hiện toàn bộ
Accounting Research in the French Language Area: The First Half of the 20th Century
Review of Accounting and Finance - Tập 2 Số 4 - Trang 110-128 - 2003
Jean‐GuyDegos, RichardMattessich
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 ...... hiện toàn bộ
The equity premium puzzle: an artificial neural network approach
Review of Accounting and Finance - Tập 6 Số 2 - Trang 150-161 - 2007
Shee Q.Wong, Nik R.Hassan, EhsanFeroz
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.... hiện toàn bộ
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