Review of Accounting and Finance

(Volume 23, Issue 2)

• Do CSR performance and reporting facilitate access to debt financing in emerging markets? The role of asset structure and firm performance
• Association between executives’ foreign background and audit fees
• Early adopters of institutional creativity in integrated reporting
• Do ESG ratings and COVID-19 severity score predict stock behavior and market perception? Evidence from emerging markets
• Another look at the asymmetric relationship between stock returns and trading volume: evidence from the Markov-switching model
• Corporate governance and green innovation: international evidence

(Volume 23, Issue 1)

• Corporate investment sensitivity to equity market misvaluation
• While previous literature has emphasized the causal relationship from liquidity to capital, the impact of interbank network characteristics on this relationship remains unclear…
• The relative valuation of cash flow and current accruals affected by their extremity
• Recent studies on the securities market’s differential pricing of earnings components have shown that cash flow from operations is more highly valued than total accruals and that…

• The impact of investor protection on stock market volatility
• Intellectual capital efficiency, institutional ownership and cash holdings: a cross-country study
• The heterogeneous role of economic and financial uncertainty in green bond market efficiency

(Volume 22, Issue 5)

• Dividend policies and stock volatility-empirical evidence from Middle Eastern stock markets
• The impact of feminism on bank performance: the case of Vietnam
• Do firms manage earnings after a downgrade in their credit rating?
• On the foundations of firm climate risk exposure
• Audit quality, firm performance and risk: evidence from Greece
• Audit quality, value relevance, integrated reporting and the moderating role of business ethics: evidence from European ESG firms
• On performance drivers of European Fintechs around venture capital: exploring the role of founders’ experience
• Many observers believe that industry experience of entrepreneurs drives successful new entrepreneurial firms. However, whenever it comes to disruptive digital ventures such as…

(Volume 22, Issue 4)

• Bank diversification and earnings management: the moderating effect of female directors
• Investor’s values and investment decision towards ESG stocks
• The influence of corona pandemic on stock returns of companies listed on the Palestine Stock Exchange
• Audit(or) type and audit quality in emerging markets: evidence from explicit vs. implicit restatements
• Board attributes and corporate social responsibility disclosure quality based on information typology
• Does the influence of competition and compensation on hospital quality vary with ownership type?

(Volume 22, Issue 3)

• The Ramadan effect on commodity and stock markets integration
• Critical audit matters: litigation, quality and conservatism
• An econometric understanding of Fintech and operating performance
• Accounting comparability and financial distress
• Busy audit committee directors and corporate narrative disclosure in Oman
• Over-investment and ESG inequality

(Volume 22, Issue 2)

• The power of minority shareholders: evidence from voting on the related party transaction proposals in China
• Changes in the DJIA: market reactions and economic cycles
• Do depositors discipline the banking sector? Evidence from an emerging economy
• A bibliometric analysis of political connections literature
• High-speed railway and urban construction investment bond yield spreads: a quasi-natural experiment
• The role of analyst coverage and value-relevance of energy efficiency

(Volume 22, Issue 1)

• Does cost-inefficiency in Islamic banking matter for earnings uncertainty?
• Do environmental, social and governance practices affect portfolio returns? Evidence from the US stock market from 2002 to 2020
• The impact of short sale prospect on income smoothing
• Putting the Aumann–Serrano Riskiness Index to work
• Market reaction to the Russian Ukrainian war: a global analysis of the banking industry