Review of Accounting and Finance: Volume 10 Issue 3

Incentives from stock option grants: a behavioral approach

Hamza Bahaji

This paper aims to analyze the valuation of stock options from the perspective of an employee exhibiting preferences as described by cumulative prospect theory (CPT). In addition…

Shareholder interests vs board of director members' interests and company performance: A new look

Lorne N. Switzer, Yu Cao

The purpose of this paper is to examine the relationship between board alignment with shareholder interests using a new measure of perceived board effectiveness, which is designed…

Multiple large shareholders and earnings informativeness

Sabri Boubaker, Hind Sami

The purpose of this paper is to add to the understanding of the monitoring role of multiple large shareholders (MLS) by examining their impact on the informativeness of firms'…

Do IFRS provide better information about intangibles in Europe?

Jean‐Michel Sahut, Sandrine Boulerne, Frédéric Teulon

The purpose of this paper is to study the information content of intangible assets under IAS/IFRS when compared to local GAAP for European listed companies.

Related parties transactions and firm's market value: the French case

Mehdi Nekhili, Moêz Cherif

The purpose of this article is to study the impact of the related parties' transactions (RPTs) on firm value, and to identify the ownership and governance characteristics of…

Nonlinear mean reversion in oil and stock markets

Fredj Jawadi, Mondher Bellalah

While price studies such as Jawadi et al. generally focus on the relationships between oil and stock markets through the study of oil price on stock markets, this paper takes a…

Third Global Accounting and Organizational Change Research Conference 2012

Rebecca Marsh