The Partnering with Practice (PWP) approach to teaching accounting is a relatively new and an underresearched phenomenon. This approach requires partners from chartered accounting (CA) firms to work in collaboration with academics in the delivery of accounting courses or a designated module in a...

The main purpose of this study is to examine empirically the determinants of audit delay in two developing countries, the UAE and Bahrain. This study utilizes a sample of 83 firms using the accounting and market data available for 2004. The sample firms are all listed in either the UAE or...

This study performs fundamental analysis and cross-sectional prediction of stock return with neural network technology. Eighteen financial ratios are used as the input vector and one-year ahead stock returns are used as the output vector. The fundamental analysis trading strategy generated by...

This study examines bias in recommendations following the enactment of the research analyst conflict of interest rules introduced around 2002. We label analyst recommendations as being seemingly unaffiliated when contributors are not underwriters but an acquirer or target firm of underwriters....

This paper posits that the release timing of an annual report has no systematic relation with earnings news in Taiwan. Since the board of directors has the ultimate responsibility for the implementation of corporate governance, we argue that board characteristics are important determinants for...

Bank credit margins are set by two dynamics: loan interest rates and deposit interest rates. The latter is the leading funding cost for the commercial banks. Sampling the period running from the last financial quarter of 2002 to the last financial quarter of 2009, we consider all the listed...

China has sustained a rapid rate of economic growth and absorbed a great deal of foreign investment over the past decades. However, the laws pertaining to business in China have not kept up with China’s market growth. For this reason, investors in the Chinese stock market must assess...

This study provides evidence drawn from publicly traded companies in Greece on the predictability of assets growth with respect to firm performance. We employ discriminant analysis and a logit specification to test our models. Results indicate that assets growth is predictable at an 85.7% rate...

High growth service firms invest resources to acquire and retain customers, creating intangible assets. This paper tests whether investors use customer metrics to value these firms. Using a unique handcollected data set, we show that investors discount the values of high growth service firms if...

This study provides evidence from an early direct test of the Financial Accounting Standards Board (FASB) 142 policy statement regarding investor market reaction to corporate goodwill impairment announcements. Under new rules, the amortization of goodwill is replaced with a two-step procedure to...