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Journal cover: Review of Accounting and Finance

Review of Accounting and Finance

ISSN: 1475-7702

Online from: 2002

Subject Area: Accounting and Finance

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Table of contents:
Volume 10 issue 4

Published: 2011, Start page: p332

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Articles
Article Id: Article Information:
1959377 Large creditors and corporate governance: the case of Chinese banks
Yiming Hu, Siqi Li, Thomas W. Lin, Shilei Xie (pp. 332 - 367)
Keywords: Bank monitoring, Banks, China, Corporate finances, Creditors, Interest rates, Loan renewals, Loans, Transition economies
Article type: Research paper
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1959457 Earnings management and the stock market response to the Sarbanes-Oxley Act based on a measure of competitive strategy
Kenneth J. Hunsader, Gwendolyn Pennywell (pp. 368 - 384)
Keywords: Competitive strategy, Disclosure, Earnings management, Sarbanes-Oxley, Stock returns, United States of America
Article type: Research paper
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1959388 Acquisition and integration of fair value information on liabilities into investors' judgments
Maik Lachmann, Arnt Wöhrmann, Andreas Wömpener (pp. 385 - 410)
Keywords: Creditworthiness, Decision making, Fair value, Fair value accounting, Financial information, Investors, Liabilities
Article type: Research paper
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1959487 An examination of the information content of S&P 500 index changes: Analysis of systematic risk
John M. Geppert, Stoyu I. Ivanov, Gordon V. Karels (pp. 411 - 426)
Keywords: Beta changes, Beta decomposition, Beta factor, Corporate finances, S&P 500 constituents changes, Stock prices, United States of America
Article type: Research paper
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1959504 The value relevance of pension accounting information: evidence from Fortune 200 firms
Edward M. Werner (pp. 427 - 458)
Keywords: Accounting standards, Credit rating, Fair value, Pension accounting, Pensions, SFAS 87, Standard harmonization, United States of America, Value relevance
Article type: Research paper
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