Review of Accounting and Finance: Volume 14 Issue 3

The role of CEO inside debt holdings in corporate pension funding status

Yin Yu-Thompson, Seong Yeon Cho, Liang Fu

The purpose of this study is to examine how pension risk shifting can be explained and constrained by debt component in chief executive officer (CEO) compensation and to explore…

Do changes in gross margin percentage provide complementary information to revenue and earnings surprises?

Camillo Lento, Naqi Sayed

The purpose of this paper is to investigate the association between gross profit percentage, abnormal market returns, revenue surprises and earnings surprises. Gross margin is…

The impact of corporate social responsibility on employee performance and cost

Li Sun, T. Robert Yu

The purpose of our paper is to empirically examine the conjectures, which prior literature suggests, that employees work more productively in socially responsible companies and…

Auditor-provided tax services and long-term tax avoidance

Brian Hogan, Tracy Noga

– The purpose of this paper is to determine the association between auditor-provided tax services (APTS) and long-term corporate tax rates.

The valuation effect of LIFO’s repeal on high pricing power firms

Robert Houmes, Inga Chira

The aim of the study is to provides a timely examination of the valuation effect of current initiatives to repeal LIFO by analyzing the valuation impact of the potential repeal of…

Prospect theory, industry characteristics and earnings management: A study of Malaysian industries

Shaista Wasiuzzaman, Iman Sahafzadeh, Niloufar - Rezaie Nejad

This paper aims to detect earnings management activity in different industries in Malaysia by using the earnings distribution model. Further, the prospect theory and the possible…