Review of Accounting and Finance: Volume 13 Issue 1

Banking mergers – an application of matching strategy

Nafis Alam, Seok Lee Ng

ASEAN region has emerged as a major hotspot for banking mergers and acquisitions (M&A) in Asia. This paper aims to examine the determinants of acquisitions for 47 acquired banks…

The trading patterns and performance of individual vis-à-vis institutional investors in the Qatar Exchange

Walid M.A. Ahmed

The main thrust of the present study is to look into the trading patterns of behavior and investment performance exhibited by individual and institutional investor categories in…

Corporate governance efficiency and internet financial reporting quality

Laurent Botti, Sabri Boubaker, Amal Hamrouni, Bernardin Solonandrasana

– This paper aims to shed some light on the role of boards of directors in improving internet financial reporting (IFR) quality.

Dual audit, audit firm independence, and auditor conservatism

Chan-Jane Lin, Hsiao-Lun Lin, Ai-Ru Yen

This study aims to examine whether China's unique dual audit policy affects one specific aspect of audit quality: auditor conservatism. In China, listed companies issuing…

Financial reporting and economic implications of statements of financial standards No. 132(R) and No. 158

Sergey Komissarov

The purpose of this paper is to address two questions: did adoption of Statements of Financial Accounting Standards No. 132(R) and No. 158 affect neutrality of the financial…

Special issue on measuring risk and its applications

2013 Awards for Excellence