Review of Accounting and Finance: Volume 15 Issue 3

Reputation and regulation effects on director turnover and change of directorships

Jui-Chin Chang, Huey-Lian Sun

This study aims to examine the reputation effect by assessing whether fraudulent financial reporting is associated with high board turnover and significant loss of directorship…

The association between earnings quality and firm-specific return volatility: Evidence from Japan

Ranjan Kumar Mitra

This paper aims to examine the association between earnings quality and firm-specific return volatility for a large sample of Japanese manufacturing firms.

What explains the recourse of US commercial banks to securitization?

Nesrine Bensalah, Hassouna Fedhila

The purpose of this paper is to investigate the reasons that urge US banks to securitize.

High frequency traders in a simulated market

Thomas A. Hanson

An agent-based market simulation is utilized to examine the impact of high frequency trading (HFT) on various aspects of the stock market. This study aims to provide a baseline…

Opportunistic earnings management during initial public offerings: evidence from India

Rachappa Shette, Sudershan Kuntluru, Sunder Ram Korivi

This paper aims to examine the impact of initial public offerings (IPO)-year opportunistic earnings management on long-term market and earnings performance.

Term spread, inflation and economic growth in emerging markets: evidence from Malaysia

Muhamed Zulkhibri, Mohamed Shukri Abdul Rani

This paper aims to examine the role of term spreads to predict domestic output and inflation in Malaysia, a country with a relatively less-developed bond market.