Review of Accounting and Finance: Volume 6 Issue 4

REIT returns: between the Pacific and the Atlantic

Deqing Diane Li, Kenneth Yung

The purpose of this paper is twofold in examining the international transmission of REIT returns volatility. The first purpose is to add to the literature on whether the real…

Activity‐based life‐cycle costing in long‐range planning

Edilberto J. Rodríguez Rivero, Jan Emblemsvåg

The aim of the paper is to present and illustrate a new approach for long‐range planning.

Auditors as monitors: evidence from discretionary accruals of Laventhol and Horwath clients

Brad J. Reed, Linda M. Lovata, Michael L. Costigan, Alan K. Ortegren

This paper aims to provide evidence on the hypothesis that auditors differ in how they constrain discretionary accruals (DAs) of their clients. The paper seeks to analyze changes…

Is V/P a distinct anomaly?

Le (Emily) Xu

Frankel and Lee (1998) report significant abnormal security returns to a trading strategy based on the ratio of the intrinsic value to the market value of common equity (V/P)…

Impact of accounting choices on firm valuation and earnings quality: The case of transition obligation under SFAS 106

C.S. Agnes Cheng, Su‐Jane Hsieh, Yewmun Yip

The purpose of this paper is to examine whether the choice of accounting treatment of transition obligation under SFAS 106 affects the value of firms, and also whether the quality…

Alternative evidence on financial analysts' use of financial statement information

Donal Byard, Fatma Cebenoyan

Financial analysts are frequently viewed as information intermediaries who process and interpret firms' financial reports for other market participants. Much recent research…