Review of Accounting and Finance: Volume 14 Issue 1

A quantile regression analysis on corporate governance and the cost of bank loans: a research note

Wuchun Chi, Huichi Huang, Hong Xie

This paper aims to investigate whether there is heterogeneity in the relationship between the bank loan interest rate and its determinants using the quantile regression method and…

The joint effect of board characteristics on financial performance: Empirical evidence from Egypt

Hayam Wahba

This paper aims to investigate the joint effect of board characteristics on financial performance. Most of the existing literature implicitly assumes that the relationship between…

Have IFRS changed how stock prices are associated with earnings and book values?: Evidence from Norway

Leif Atle Beisland, Kjell Henry Knivsflå

The purpose of this paper is to examine how the mandatory shift from Norwegian Generally Accepted Accounting Principles (NGAAP) to International Financial Reporting Standards…

Earnings smoothing around open-market share repurchases

Hui Di, Dalia Marciukaityte

The purpose of this paper is to examine whether firms engage in earnings decreasing management before share repurchases to mislead investors or to smooth earnings and improve…

Cointegration between stock prices, dividends, output and consumption: Evidence and forecasting ability for 29 markets

Angela J. Black, David G. McMillan, Fiona J. McMillan

This paper aims to empirically test for multiple cointegrating vectors in a holistic manner. Theoretical developments imply bivariate cointegration among stock prices, dividends…