Review of Accounting and Finance: Volume 21 Issue 5

Risk reporting and earnings smoothing: signaling or managerial opportunism?

Hend Monjed, Salma Ibrahim, Bjørn N. Jørgensen

The purpose of this study is to examine the association between two reporting mechanisms used by managers to communicate risk information to the capital market: risk disclosure…

The declining GAAP ETR trend over 1960-2016

Yuzhu Lu, Liang Shao, Yue Zhang

This study aims to provide a comprehensive analysis on the reasons of the observed trend in the GAAP ETR over 1960–2016.

Corporate social responsibility report readability, credit ratings and cost of borrowing

Kun Yu, Priya Garg

This study aims to investigate how credit rating agencies and banks, important credit market participants, incorporate corporate social responsibility (CSR)-related information in…

Chief executive officer ability and cash holding decision

Efstathios Magerakis

This paper aims to consider the effect of the chief executive officer’s (CEO) ability on the amount of cash stock at the firm level.

Product market competition and earnings management: the role of managerial ability

Md Mahmudul Hasan, Md Safayat Hossain, Giorgio Gotti

This study aims to examine whether and how managerial ability is associated with the relation between product market competition and earnings management. The authors argue that…