Review of Accounting and Finance: Volume 15 Issue 1

The effects of mandatory corporate social responsibility policy on accounting conservatism

Chia-Ling Cheng, Fan-Hua Kung

This paper aims to investigate whether government-mandated corporate social responsibility (CSR) engenders conservative financial reporting in emerging markets. It is expected…

Net working capital, cash flow and performance of UK SMEs

Godfred Adjapong Afrifa

– This paper aims to examine the influence of cash flow on the relationship between net working capital and firm performance.

Why do family firms switch between family CEOs and non-family professional CEO?: Evidence from Korean Chaebols

Hyung Cheol Kang, Jaemin Kim

This study aims to examine whether a switching decision between a family CEO and a non-family professional CEO has a different effect on firm performance and what determines such…

Does accounting for uncertain tax benefits provide information about the relation between book-tax differences and earnings persistence?

Mingjun Zhou

This study aims to use research setting provided by the implementation of Financial Accounting Standards Board Interpretation 48 (FIN48) to help develop a further understanding of…

Earnings management in family firms: current state of knowledge and opportunities for future research

Inna Sousa Paiva, Isabel Costa Lourenço, Manuel Castelo Branco

– This paper aims to synthesize the extant research on earnings management in family firms.

Bankruptcy prediction: the case of Belgian SMEs

Loredana Cultrera, Xavier Brédart

The aim of this paper is to develop a bankruptcy prediction model for the Belgian small- and medium-sized enterprises (SMEs) through the building of a logit model that includes a…