Review of Accounting and Finance: Volume 10 Issue 4

Large creditors and corporate governance: the case of Chinese banks

Yiming Hu, Siqi Li, Thomas W. Lin, Shilei Xie

Banks are the major suppliers of external funds for companies in China. The purpose of this paper is to examine whether Chinese banks exercise effective monitoring over borrowers…

Earnings management and the stock market response to the Sarbanes‐Oxley Act based on a measure of competitive strategy

Kenneth J. Hunsader, Gwendolyn Pennywell

Conventional wisdom implies that firms manage earnings to maximize the wealth of the manager, the value of the firm and/or the amount of information in the market. The purpose of…

Acquisition and integration of fair value information on liabilities into investors' judgments

Maik Lachmann, Arnt Wöhrmann, Andreas Wömpener

The International Accounting Standards Board and the Financial Accounting Standards Board allow fair value measurement of liabilities. Previous findings from the literature on…

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

The purpose of this paper is to examine the shocks to firm's beta around the event of addition or deletion from the S&P 500 index.

The value relevance of pension accounting information: evidence from Fortune 200 firms

Edward M. Werner

The purpose of this paper is to examine, in the context of movement towards a fair‐value based pension accounting standard, the value relevance of both recognized and disclosed…