Review of Accounting and Finance: Volume 2 Issue 3

The Relative Value of Non‐U.S.‐Based Annual Reports and Accounts: A Price and Trading Volume Analysis

Kingsley O. Olibe, William M. Cready

This paper reports the results of the effects of the release, in the United Kingdom, annual reports and accounts (ARA), on security prices and trading volume of the U.K. firms. If…

Are Bigger State and Local Public Pension Plans More Cost Efficient? An Analysis of Economies of Size

James H. Dulebohn, Hsiu‐Lang Chen

State and local public pension plans cover a significant number of workers and represent a major component of the nation's retirement system. This study examined the…

An Analysis of the Association Between Firm Risk, Executive Share Options and Accounting Performance: Some Australian Evidence

Marion Hutchinson

This paper examines whether the financial performance of the firm is associated with the risk‐taking propensity of executives, which is inferred from the structure of their share…

A Canonical Correlation Analysis of CEO Compensation and Corporate Performance in the Service Industry

Eunsup “Daniel” Shim, Jooh Lee

This paper attempts to examine a canonical (simultaneous) relationship between service industry CEOs' compensation and corporate performance with respect to accounting‐based and…

Institutional Investors and Trading Volume Reactions to Management Forecasts of Annual Earnings

Timothy D. Cairney

This paper examines the effect of institutional investors on the trading volume reaction to management forecasts of annual earnings. Based on a sample of forecasting firms between…

Accounting Research in the German Language Area—First Half of the 20th Century

Richard Mattessich, Hans‐Ulrich Küpper

After some introductory words about the preeminence of German accounting research during the first half of the 20th century, the paper offers a survey of the most important…