Purpose – This paper aims to examine the contemporary association between accounting information and a number of … accounting drivers of beta and to assess whether their explanatory variable power has changed or declined over time. Design …/methodology/approach – Beta estimates are calculated using adjustments for thin‐trading, central tendency, leverage, and time variance. Accounting …

Purpose – The purpose of this paper is to investigate the economic consequences of different dimensions of accounting … argued that the two dimensions of conservatism convey different information to the market about the quality of accounting … to examine the relationship between the cost of equity capital and accounting conservatism controlling for other risk …

/methodology/approach – This method relies on cluster analysis and a large sample of firms. Using the accounting data from the firms, portfolios …/implications – This research has shown significant predictive relationships between accounting data and market based cost of capital …

Purpose – This paper seeks to investigate the accounting factors that affect the value of a firm. Design …/methodology/approach – Cross‐sectional analysis is employed to investigate the association between critical accounting ratios and stock returns …

Purpose – The purpose of this paper is to examine whether high analyst coverage increases or decreases accounting …‐2006. The authors used both accrual‐based and market‐value‐based measures of accounting conservatism, also the extent to which … accounting conservatism. The regression analyses are conducted to test the hypotheses. Findings – Strong evidence was found that …

Purpose – This paper attempts to combine the developments in the accounting area with those in the auditing area. More … specifically, it presents the effects of International Accounting Standards (IAS) on the auditor findings and report. Design … further examined. Originality/value – Most of the research focuses on the accounting effects of IFRS. In this study, it is …

Purpose – The purpose of this paper is to examine the trends in accounting-education publications and the influence of … included the publications in ten accounting-education journals for the 20-year period from 1993 to 2012. Findings – The data … provide insights into the perceptions of accounting-education journals by authors from four countries. The authors found that …

poor, especially in terms of the disclosure of the accounting policies used during the preparation of the service charge …