Table of contents - Special Issue: Behavioral Finance and Accounting
The value relevance of earnings levels in the return-earnings relation
C.S. Agnes Cheng, Bong-Soo Lee, Simon YangPrior studies provide mixed propositions on whether earnings levels or earnings changes provide the better explanatory power for variations of stock returns and whether the…
2172
Political connections and corporate overinvestment: evidence from China
Zhong-qin Su, Hung-gay Fung, Jot YauUsing panel data for the period 2004-2010, this study shows that political connections have a significant positive effect on corporate overinvestment in China while their…
1423
The role of accounting values in the relation between XBRL and forecast accuracy
Chunhui Liu, Grace O'FarrellThis study aims to examine the role that cultural dimensions at the accounting subculture level play in the relation between XBRL mandate and quality of financial information…
1563
Decentralization, perceived environmental uncertainty, managerial performance and management accounting system information in Egyptian hospitals
Salah A. Hammad, Ruzita Jusoh, Imam GhozaliThe purpose of this paper is to provide empirical evidence concerning: the relationships between decentralization, perceived environmental uncertainty, and management accounting…
2939
ISSN:
1834-7649e-ISSN:
1758-9037ISSN-L:
1834-7649Online date, start – end:
2007Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Dr Xin (Robert) Luo
- Professor Han Donker