Review of Accounting and Finance: Volume 21 Issue 4

Corporate site visits, private information communication, and earnings management: evidence from China

Yu Jiang, Adrian C.H. Lei, Tao Wang, Chuntao Li

This paper aims to provide new evidence that corporate site visits give institutional investors better opportunities to obtain information and exert monitoring powers, which…

Age diversity, firm performance and managerial ability

Qiao Xu, Guy Dinesh Fernando, Richard A. Schneible

The purpose of this study is to investigate the impact of the age diversity of the top management team (TMT) on firm performance and on the managerial ability of the TMT…

The impact of ASC 842’s new leasing standards on default likelihood by industry

Kenneth J. Hunsader, Christopher M. Lawrey, James Rich

This paper aims to examine the impact on firm financial distress by industry of one of the most recent accounting changes in the treatment of operating leases, Financial…

Explanatory power of earnings for returns: nonstationarity, disaggregation and timeliness

John J. Wild, Jonathan M. Wild

This study aims to examine several hypotheses, in conjunction with fundamental accounting concepts, to explain variations in the explanatory power of earnings for returns.

Auditor distraction and audit quality

Chengyee Janie Chang, Yutao Li, Yan Luo

The purpose of this study is to examine how auditors would react when there are exogenous negative shocks to their client portfolios.