Review of Accounting and Finance: Volume 5 Issue 2

Timeliness and conservatism: Changes over time in the properties of accounting income in France

Yuan Ding, Herve Stolowy

This paper aims to investigate the changes in the properties of accounting income published by French listed companies during the 1990s. It also analyzes the impact of certain…

The valuation accuracy of equity valuation using a combination of multiples

Yong Keun Yoo

Aims to examine a comprehensive approach to combine several simple multiple valuation, so as to improve the valuation, accuracy of the simple multiple valuation technique.

Effect of R&D investments on persistence of abnormal earnings

Sharad C. Asthana, Yinqi Zhang

This paper sets out to test the effects of firms’ and industry's R&D intensity on persistence of abnormal earnings.

A constant growth model of the firm: empirical analysis of the balanced scorecard

Erkki K. Laitinen

Seeks to present a microeconomic model to analyse theoretically BSC, to develop a simplified model version and to apply it empirically.

The impact of bureaucracy, corruption and tax compliance

Ronald D. Picur, Ahmed Riahi‐Belkaoui

Tax compliance has been studied by analyzing the individual decision of a representative person between planning and evading taxes. A neglected aspect of tax compliance is the…

New editors

Howard Turetsky, Jane Chang, Janis Zaima