Review of Accounting and Finance: Volume 20 Issue 2

Does corporate political party ideology matter? Evidence from bank loan contracts

HyunJun Na

This paper aims to examine how a firm’s political party orientation (Republican or Democratic), which is measured as the composite index based on the political party leanings of…

Long-term performance following share repurchase, signaling costs and accounting transparency: Korean evidence

Kyung Soon Kim, Yun W. Park

Existing studies show that firms may have an incentive to use share repurchases opportunistically, thereby taking advantage of market participants’ confirmation bias that share…

Managerial ability and stock price crash risk – the role of managerial overconfidence

Jiaxin Liu, Dongliang Lei

This paper aims to examine the relation between managerial ability and stock price crash risk, conditional on managerial overconfidence. In addition, conditional on managerial…

Forcing responsibility? Examining earnings management induced by mandatory corporate social responsibility: evidence from India

Manish Bansal, Vivek Kumar

This study aims to investigate the impact of mandatory corporate social responsibility (CSR) spending legislation on the earnings management strategies of firms.