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Assessing earnings management flexibility

Choy, Hiu Lam - In: Review of Accounting and Finance 11 (2012), pp. 340-376

Purpose – The purpose of this paper is to propose a new measure of earnings management flexibility based on the limits of the allowable set of accruals, prior discretionary accruals used, and the reversal rate of these accruals. Design/methodology/approach – Quarterly financial data from...

Persistent link: https://www.econbiz.de/10010814969

Assessing earnings management flexibility

Lam Choy, Hiu - In: Review of Accounting and Finance 11 (2012) 4, pp. 340-376

Persistent link: https://www.econbiz.de/10014989646

2013 Awards for Excellence

In: Review of Accounting and Finance 13 (2014) 1

Persistent link: https://www.econbiz.de/10014989787

Nonlinear mean reversion in oil and stock markets

Jawadi, Fredj; Bellalah, Mondher - In: Review of Accounting and Finance 10 (2011) August, pp. 316-326

properties of this model to forecast the future dynamics of oil prices. Originality/value – This paper adds to the literature by …

Persistent link: https://www.econbiz.de/10009367089

Combining value and momentum indicators in varying stock market conditions: The Finnish evidence

Leivo, Timo H. - In: Review of Accounting and Finance 11 (2012), pp. 400-447

Purpose – The purpose of this paper is to examine the added value of combining a momentum indicator with a value indicator in varying stock market conditions. Design/methodology/approach – A comprehensive sample of Finnish non-financial stocks is first divided into three-quantile portfolios...

Persistent link: https://www.econbiz.de/10010814967

On the interdependence structure of market sector indices: the case of Qatar Exchange

Ahmed, Walid M.A. - In: Review of Accounting and Finance 11 (2012), pp. 468-488

Purpose – The purpose of this paper is to investigate the interrelationships amongst the sector-specific indices of the Qatar Exchange (QE) (i.e. Banking and Financial Institutions (BFI), Industrial (IND), Insurance (INS), and Services (SER)). More specifically, three key issues are explored...

Persistent link: https://www.econbiz.de/10010814974

Market assessment of intangibles and voluntary disclosure about innovation: the incidence of IFRS

Ledoux, Marie-Josée; Cormier, Denis - In: Review of Accounting and Finance 12 (2013) July, pp. 286-304

Purpose – The purpose of this paper is to investigate the incidence of International Financial Reporting Standard (IFRS) on stock market assessment of intangibles and voluntary disclosure about innovation. Design/methodology/approach – The authors develop three regression models. The first...

Persistent link: https://www.econbiz.de/10010814977

Asymmetric long memory volatility in the PIIGS economies

Kumar, Dilip; Maheswaran, S. - In: Review of Accounting and Finance 12 (2013) February, pp. 23-43

Purpose – The main purpose of this paper is to examine the asymmetry and long memory properties in the volatility of the stock indices of the PIIGS economies (Portugal, Ireland, Italy, Greece and Spain). Design/methodology/approach – The paper utilizes the wavelets approach (based on Haar,...

Persistent link: https://www.econbiz.de/10010814981

Evidence of voluntary accounting disclosures in the Athens Stock Market Purpose – The purpose of this paper is to explore the motives for providing voluntary accounting disclosures...

Iatridis, George; Alexakis, Panayotis - In: Review of Accounting and Finance 1 (2012) February, pp. 73-92

Persistent link: https://www.econbiz.de/10010814989

Revisiting derivative securities and the 1987 market crash: lessons for 2009

Baigent, G. Glenn; Massaro, Vincent G. - In: Review of Accounting and Finance 8 (2009) May, pp. 176-186

should stimulate further research on the relationship between derivatives and asset pricing. Theoretically, derivative prices … should be a function of asset prices, but it could be argued that the relationship is symbiotic. Practical implications – The … derivative securities in market prices. …

Persistent link: https://www.econbiz.de/10004987669