Review of Accounting and Finance: Volume 13 Issue 2

To what extent does the audit committee curb downward earnings forecast guidance?

Li-Chin Jennifer Ho, Chao-Shin Liu, Xu Frank Wang

The purpose of this paper is to examine the association between audit committee characteristics and a firm’s ability to guide analysts’ forecasts downward to meet or beat earnings…

Differences in earnings management between firms using US GAAP and IAS/IFRS

Chunhui Liu, Chun Yip Yuen, Lee J. Yao (posthumously), Siew H. Chan

The purpose of this paper is to examine whether the relatively rules-based US Generally Accepted Accounting Principles (GAAP) and the more principles-based International…

Rounding-up in reported income numbers: Evidence from Indian companies

Rachappa Shette, Sudershan Kuntluru

This paper aims to investigate the rounding-up in reported income numbers of Indian companies by examining the evidence of unusual occurrence of zero and nine in reported income…

The determinants of involuntary delisting rate in the Egyptian IPO equity market

Esam-Aldin M. Algebaly, Yusnidah Ibrahim, Nurwati A. Ahmad-Zaluki

– The purpose of this paper is to examine the determinants of involuntary delisting rate for the Egyptian initial public offerings (IPOs) issued over the period 1992-2009.

Forecasting operating profitability with DuPont analysis: Further evidence

Mark P. Bauman

The purpose of this study is to re-examine the relation between changes in profit margin (ΔPM) and changes in return on net operating assets (ΔRNOA) by partitioning on the…

Special issue on measuring risk and its applications