Pacific Accounting Review: Volume 28 Issue 1

Accounting quality, governance standards, and syndicated loan contracts: Evidence from emerging markets

Liang Song, Joel C Tuoriniemi

The purpose of this paper is to examine how firms’ accounting quality affects bank loan contracting in seven emerging markets and whether these relationships are affected by…

Unique determinants of abnormal earnings growth in Malaysia

Philip Thiagan Sinnadurai

– This paper aims to use Malaysian data to investigate determinants of the implied growth rate of abnormal earnings.

Private public distinction of the target and the long run operating performance of acquirers

Syed M. M. Shams, Abeyratna Gunasekarage

– The purpose of this study is to examine whether the acquirers of private targets outperform their peers that acquire public targets in the long run.

The long-run performance of the New Zealand stock markets: 1899-2013

Bart Frijns, Alireza Tourani-Rad

The aim of this paper is to construct a historical index for the New Zealand stock markets going back to 1899. From these historical returns, the authors can extract the average…

The earnings management opportunity for US oil and gas firms during the 2011 Arab Spring event

Daniel F. Hsiao, Yan Hu, Jerry W. Lin

This study aims to examine whether US oil and gas companies engaged in earnings management during the 2011 Arab Spring, which resulted in significant increases in both crude oil…

Political connections and firm value: an analysis of listed firms in Sri Lanka

Henk Berkman, Vidura Galpoththage

The purpose of this study is to use a portfolio-time-series approach to examine the impact of five important political events on the value of politically connected firms in Sri…

Obituaries

Asheq Rahman, Rowena Sinclair