Review of Accounting and Finance: Volume 8 Issue 1

Subject:

Table of contents

Globalization, US foreign investments and accounting standards

Orhan Akisik, Ray Pfeiffer

This paper aims to examine the relation between the proportion of direct investment to US total – direct and portfolio – investment abroad and their country‐specific determinants…

3120

The incentive effect of repricing in employee stock options

Yan Wendy Wu

This paper seeks to evaluate the cost of repriceable options, and to investigate whether repriceable employee stock options (ESOs) cost more than standard ESOs in providing…

1523

Capital structure of listed Portuguese companies: Determinants of debt adjustment

Zélia Maria Silva Serrasqueiro, Márcia Cristina Rêgo Rogão

This study aims to evaluate the impact of listed Portuguese companies' specific determinants on adjustment of actual debt towards target debt ratio. The specific determinants on…

3109

Portfolio strategies using EVA, earnings ratio or book‐to‐market: Is one best?

Kenneth Leong, Marco Pagani, Janis K. Zaima

Past studies have shown that investment strategy using two popular metrics, the earnings‐price ratio (EP) and book‐to‐market ratio (BM) enable investors to reap abnormal returns…

3095

Why are firms with entrenched managers more likely to pay dividends?

Hoje Jo, Carrie Pan

The purpose of this paper is to examine the relation between managerial entrenchment and dividend policy for a large number of US industrial firms and examine the relative…

2603
Cover of Review of Accounting and Finance

ISSN:

1475-7702

Online date, start – end:

2002

Copyright Holder:

Emerald Publishing Limited

Open Access:

hybrid

Editor:

  • Nawazish Mirza