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Rankings of academic journals in accounting, finance, and information system

Wu, Ji; Hao, Qian; Yao, Michelle Y.M. - In: International Journal of Accounting & Information Management 17 (2009) 1, pp. 66-105

faculty in accounting, finance, and information system (IS) areas, developing valid criteria for the assessment of quality in … in accounting and finance areas are consistent with the prior research, but the rankings in the IS have changed … journals in accounting, finance, and IS areas, but also separate rankings in each field. …

Persistent link: https://www.econbiz.de/10014759131

The policy consequence of expensing stock‐based compensation

Lin, Ching‐Chieh; Hua, Chi‐Yun; Lee, Shu‐Hua; … - In: International Journal of Accounting & Information Management 19 (2011) 1, pp. 80-93

Purpose – The purpose of this paper is to investigate the policy consequences of expensing stock‐based compensation in Taiwan. Design/methodology/approach – Data were collected on listed firms from 2006 to 2008 and a goodness‐of‐fit of accounting earnings valuation model was used to...

Persistent link: https://www.econbiz.de/10014759158

Lease and service for product life‐cycle management: an accounting perspective

Qian, Wei; Burritt, Roger - In: International Journal of Accounting & Information Management 19 (2011) 3, pp. 214-230

Purpose – Previous research in lease finance and evaluation has given little consideration to environmental factors … process. Originality/value – To date, accounting and finance literature seems to focus exclusively on the economic aspects of …

Persistent link: https://www.econbiz.de/10014759164

Disclosure and cross‐listing: evidence from Asia‐Pacific firms

Li Eng, Li; Ling, Qianhua (Q) - In: International Journal of Accounting & Information Management 20 (2012) 1, pp. 6-25

Purpose – The purpose of this paper is to examine whether both country disclosure environment and firm‐level disclosures are associated with cross‐listing in the USA or London or otherwise. Design/methodology/approach – The authors test the association using a sample of Asia‐Pacific...

Persistent link: https://www.econbiz.de/10014759170

Do US commercial banks use FAS 157 to manage earnings?

Chong, Gin; Huang, Henry; Zhang, Yi - In: International Journal of Accounting & Information Management 20 (2012) 1, pp. 78-93

Purpose – The purpose of this paper is to examine whether commercial banks manage earnings through their use of Level 3 valuation under The Statement of Financial Accounting Standards No. 157 (FAS 157), Fair Value Measurements . To achieve this goal, the authors investigate the association...

Persistent link: https://www.econbiz.de/10014759174

Comparison of two parameterizations of the winner's curse model in a sample of Swedish Treasury auctions

Wang, Xue - In: International Journal of Accounting & Information Management 20 (2012) 2, pp. 100-113

Purpose – The purpose of this paper is to examine the underpricing effect in Treasury auctions. Design/methodology/approach – The paper compares two winner's curse models using a dataset on multi‐unit auctions. The dataset is from Swedish Treasury auctions, which is under a discriminatory...

Persistent link: https://www.econbiz.de/10014759175

Do high and low‐ranked sustainability stocks perform differently?

Lee, Darren D.; Faff, Robert W.; Rekker, Saphira A.C. - In: International Journal of Accounting & Information Management 21 (2013) 2, pp. 116-132

Purpose – The purpose of this paper is to examine whether portfolios comprising high‐ranked corporate social performance (CSP) firms out/underperform portfolios comprised of low‐ranked CSP firms. The authors employed a US sample covering the period 1998‐2007. Design/methodology/approach...

Persistent link: https://www.econbiz.de/10014759195

Corporate failure diagnosis in SMEs

Kosmidis, Kosmas; Stavropoulos, Antonios - In: International Journal of Accounting and Information … 22 (2014) 1, pp. 49-67

Purpose – The main purposes of this paper are to provide evidence about corporate failure diagnosis in SMEs, identify the predictor variables that enhance the accuracy of the corporate failure diagnosis models, and perform comparative analysis of the proposed models with the existing...

Persistent link: https://www.econbiz.de/10014759275

Impact of IFRS: evidence from Spanish listed companies

González, Mariano; M. Nave, Juan; Toscano, David - In: International Journal of Accounting and Information … 22 (2014) 2, pp. 157-172

Purpose – In this paper, the authors aim to analyze the impact of International Financial Reporting Standards' (IFRS) mandatory adoption on the financial statements of Spanish listed companies. Design/methodology/approach – The authors estimate a panel data model by generalized least...

Persistent link: https://www.econbiz.de/10014759323

2013 Awards for Excellence

In: International Journal of Accounting and Information … 22 (2014) 1

Persistent link: https://www.econbiz.de/10014759325