Review of Accounting and Finance: Volume 6 Issue 1

The effect of stock option grants on voluntary employee turnover

Steven Balsam, Richard Gifford, Sungsoo Kim

The objective of this research is to examine the effect of a broad‐based option program on voluntary employee turnover.

The effects of accounting knowledge on the omission of value added information in wealth measurement and distribution decisions

Ronald D. Picur

This study aims to examine whether accounting knowledge is associated with a decision maker's tendency to ignore value added information in wealth measurement and distribution…

Accounting research in Italy: second half of the 20th century

Enrico Viganò, Richard Mattessich

The purpose of this paper is to offer a concise survey and comparison of Italian accounting research and academic publications during the second half of the 20th century.

Earnings management and board activity: an additional evidence

Ahmed Ebrahim

The purpose of this paper is to examine the relation between earnings management behavior and the activity of both the board and audit committee.Design/methodology/approach �…

An empirical assessment of special accounting issues and financial attributes relating to the accounting treatment of translation gains and losses: the UK case

George Emmanuel Iatridis

This paper aims to assess the financial performance of firms that adopted or deferred the adoption of SSAP 20 “Foreign Currency Translation”. The focus of the study is to examine…

R&D productivity: an exploratory international study

Yuan Ding, Hervé Stolowy, Michel Tenenhaus

The objective of this exploratory paper is to investigate the impact of R&D expenditures on company performance. R&D activities play an essential role in the future economic…

Emerald at 40

Rebecca Marsh

Global Research in Organizational and Accounting Change (GROAC) Conference