Review of Accounting and Finance: Volume 5 Issue 3

Earnings opacity internationally and elements of social, economic and accounting order

Ahmed Riahi‐Belkaoui, Fouad K. AlNajjar

The purpose of this paper is to identify and test the determinates of earnings opacity internationally. The determinates are hypothesized to be the elements of social, economic…

Further evidence on the information content of economic value added

Ralph Palliam

The purpose of this paper is to test assertions that economic value added (EVA) is more highly associated with stock returns and firm values than accrual earnings, and evaluates…

Artificial neural network vs linear discriminant analysis in credit ratings forecast: A comparative study of prediction performances

Kuldeep Kumar, Sukanto Bhattacharya

The purpose of this paper is to perform a comparative study of prediction performances of an artificial neutral network (ANN) model against a linear prediction model like a linear…

The relationships among broad scope MAS, managerial control, performance, and job relevant information: A concomitant analysis

Rohit Sharma, Stewart Jones, Janek Ratnatunga

The purpose of this paper is to demonstrate that the decision facilitation and decision influencing roles for management information are concomitant in organizations, and…

The incremental value relevance of firm‐specific risk measures in pricing junk IPOs

Ehsan H. Feroz, Jarrod Johnston, Jacqueline L. Reck, Earl R. Wilson

The purpose of this paper is to describe a study which examined the effects of underwriter reputation market segments on the value relevance of firm specific risk measures in the…

Share prices and accounting variables: a hierarchical Bayesian analysis

José L. Gallizo, Manuel Salvador

The purpose of this paper is to examine the relevance of accounting variables to explain the evolution of a company's share price; and more specifically, we analyse the influence…

Accounting information, value relevance, and investors’ behavior in the Egyptian equity market

Aiman A. Ragab, Mohammad M. Omran

The purpose of this paper is to examines empirically whether national and international investors in the Egyptian stock market perceive accounting information based on the…

Constant growth model of the firm: theoretical analysis of the balanced scorecard

Erkki K. Laitinen

The purpose of this paper is to develop a simple microeconomic model of the firm to give theoretical foundations for the balanced scorecard concept (BSC).

Awards for Excellence