Table of contents
Audit tenure and earnings surprise management
Li‐Chin Jennifer Ho, Chao‐Shin Liu, Thomas SchaeferThe purpose of this paper is to examine the relation between audit tenure and how clients manage the annual earnings surprise.
The association between pro forma earnings and earnings management
Essam Elshafie, Ai‐Ru Yen, Minna YuThe purpose of this paper is to examine the association between investor perception management through reporting aggressive pro forma (PF) earnings and earnings management through…
The market mispricing of special items and accruals: one anomaly or two?
T.J. Atwood, Hong XieThe purpose of this paper is to investigate whether the special items (SI) mispricing reported in Burgstahler et al. is distinct from the accruals (ACC) mispricing documented in…
The performance of socially responsible mutual funds: a volatility‐match approach
Javier RodríguezThe purpose of this paper is to examine the performance of a sample of socially responsible mutual funds (SRMFs) and a matched sample of conventional funds during the 1997‐2005…
Level‐shifts and non‐linearity in US financial ratios: Implications for returns predictability and the present value model
David G. McMillanThe recent unprecedented levels reached by financial ratios have led to a re‐examination of their time‐series properties, with evidence of long memory and nonlinearity reported…
ISSN:
1475-7702Online date, start – end:
2002Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Nawazish Mirza