Review of Accounting and Finance: Volume 15 Issue 2

Disclosure quantity and the efficiency of price discovery: Evidence from the Toronto Stock Exchange

Dennis Chung, Karel Hrazdil, Nattavut Suwanyangyuan

The purpose of this paper is to investigate the effect of the information disclosure quantity on the pricing efficiency of stocks.

Liquidity and corporate governance: evidence from family firms

Yin Yu-Thompson, Ran Lu-Andrews, Liang Fu

This paper aims to perform empirical analysis to test whether less severe agency conflict between managers and controlling shareholders may improve family firms’ corporate and…

The effects of culture and contextual information on resource allocation decisions

C. Janie Chang, Joanna L.Y. Ho, Anne Wu

This paper aims to examine resource allocation behaviors of US and Taiwanese managers to help multinational firms understand the potential for divergence in resource allocations…

Beating threshold targets with earnings management

Mary P. Mindak, Pradyot K. Sen, Jens Stephan

The purpose of this paper is to document at the firm-specific level whether firms manage earnings up or down to barely miss or meet/beat three common earnings threshold targets…

A new perspective on the size, value, and momentum effects: Broad sample evidence from Europe

James Foye

This paper aims to provide a comprehensive analysis of whether stock returns in Europe are best characterized by country-specific or Europe-wide versions of widely used factor…

Adoption of international accounting standards and performance of emerging capital markets

Karim Mhedhbi, Daniel Zeghal

The purpose of this paper is to examine empirically the association between the adoption of international accounting standards (IAS/IFRS) and the performance of emerging capital…