Review of Accounting and Finance: Volume 10 Issue 2

SFAS No. 159: An examination of early electors, late electors and non‐electors in the banking industry

Li Xu, Alex Tang

The purpose of this paper is to examine the timing and the determinants of electing Statement of Financial Accounting Standard (SFAS) No. 159 in the banking industry.

Outside CEO directors on compensation committees: whose side are they on?

Haidan Li, Yiming Qian

The purpose of this paper is to examine whether outside CEO directors sympathize with the company CEO due to their similar positions and prestige, and make decisions in favor of…

Apparent audit failures and value relevance of earnings and book value

Li Dang, Kevin F. Brown, B.D. McCullough

The purpose of this paper is to examine the value relevance of accounting information in cases of apparent audit failures.

Changes in the predictive ability of earnings around earnings restatements

Kevin W. Hee

The purpose of this paper is to investigate whether earnings restatements have a larger effect on the earnings quality (proxied by persistence) of restating firms relative to…

Corporate diversification and earnings management

Imen Khanchel El Mehdi, Souad Seboui

The purpose of this paper is to find out whether corporate diversification provides a favourable environment for earnings management (agency conflicts hypothesis) or whether it…