Review of Accounting and Finance: Volume 18 Issue 4

Busy boards and corporate earnings management: an international analysis

Stephen P. Ferris, Min-Yu (Stella) Liao

Because of our limited understanding of the incidence and effect of board busyness globally, the mixed evidence of the effect of board busyness obtained in the USA and the…

Shareholder litigation risk and real earnings management: a causal inference

Qunfeng Liao, Bo Ouyang

The authors study how shareholder litigation risk impacts a firm’s decision of real earnings management (REM). This paper aims to shed light on how shareholder litigation risk…

Analysts’ reactions to firms’ real activities management

Joonho Lee, Sung Gon Chung

Firms’ real activities management (RAM) can have a more detrimental effect on firms’ future performance than accrual earnings management. This paper aims to examine whether…

Can analysts predict breaks in earnings strings?

Vadim S. Balashov, Zhanel B. DeVides

This study aims to investigate the behavior of sell-side analysts covering firms that are about to experience breaks in strings of consecutive quarterly earnings increases.

Does corporate social responsibility affect the cost of equity in controversial industry sectors?

Abdelmajid Hmaittane, Kais Bouslah, Bouchra M’Zali

This paper aims to examine whether corporate social responsibility influences the cost of equity capital of firms operating in controversial industry sectors.