Review of Accounting and Finance: Volume 8 Issue 4

Accounting harmonization and the value‐relevance of dirty surplus accounting flows

Clare Roberts, Yue Wang

The purpose of this paper is to examine the effects of institutional factors and the European Union (EU) accounting harmonization on the value‐relevance and comparability of dirty…

Pervasiveness, severity, and remediation of internal control material weaknesses under SOX Section 404 and audit fees

Santanu Mitra

The purpose of this paper is to examine the association between pervasiveness, severity, and remediation of internal control material weakness (ICMW) reported by the SEC…

Agency problems in stock market‐driven acquisitions

Scott Fung, Hoje Jo, Shih‐Chuan Tsai

The purpose of this paper is to examine the ways in which stock market valuation and managerial incentives jointly affect merger and acquisition (M&A) decisions and post‐M&A…

An analysis of short‐run performance of cross‐border mergers and acquisitions: Evidence from the UK acquiring firms

Moshfique Uddin, Agyenim Boateng

The aim of this paper is to consider the short‐run performance of UK firms acquiring foreign target firms over a period of 1994‐2003 and to explore the impact of deal size and…

Capital structure and firm characteristics: an empirical analysis from Egypt

Mohammad M. Omran, John Pointon

The aim of this paper is to investigate differences in capital structures across industries in Egypt paying particular attention to: corporate characteristics, such as liquidity…