China Accounting and Finance Review: Volume 25 Issue 4 , Open Access

Readjusting the speed of leverage adjustment during the COVID-19 pandemic?

Augustine Tarkom, Xinhui Huang

Recognizing the severity of COVID-19 on the US economy, the authors investigate the behavior of US-listed firms towards leverage speed of adjustment (SOA) during the pandemic…

Analyst forecast accuracy during COVID-19: does prior epidemic experience matter?

Nishant Agarwal, Amna Chalwati

The authors examine the role of analysts’ prior experience of forecasting for firms exposed to epidemics on analysts’ forecast accuracy during the COVID-19 pandemic.

Analyses of unintended consequences of IAS 12 on deferred income taxes

Jude Edeigba, Ernest Gyapong, Vincent Konadu Tawiah

An intractable effect of revenue and expense recognition based on tax regulation and accounting rules is unresolved and may be manageable only by reducing the value of deferred…

Are shadow banks a threat to the financial stability of EMEs?

Dhulika Arora, Smita Kashiramka

Shadow banks or non-bank financial intermediaries (NBFIs) are facilitators of credit, especially in emerging market economies (EMEs). However, there are certain risks associated…

Poison pills adoption, real earnings management and IPO failure

Samir Trabelsi, Amna Chalwati

This paper examines the relationship between poison pills, real earnings management and initial public offering (IPO) failure.