Journal of Accounting Literature: Volume 37 Issue 1


Table of contents

The costs and benefits of long-short investing: A perspective on the market efficiency literature✩

William Beaver, Maureen McNichols, Richard Price

We highlight key assumptions implicit in the models used by academics conducting research on market efficiency. Most notably, many academics assume that investors can…

The use of partial least squares structural equation modelling (PLS-SEM) in management accounting research: Directions for future theory development

Christian Nitzl

In management accounting research, the capabilities of Partial Least Squares Structural Equation Modelling (PLS-SEM) have only partially been utilized. These yet…

Industry competition and fundamental analysis

Irfan Safdar

Economic theory suggests that profits of firms in industries with higher competition are less persistent and more volatile than in industries with lower competition…

The influence of individual executives on corporate financial reporting: A review and outlook from the perspective of upper echelons theory

Martin Plöckinger, Ewald Aschauer, Martin R.W. Hiebl, Roman Rohatschek

In recent years, numerous studies have investigated whether individual executives and their characteristics relate to financial reporting choices. In this article, we…

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Emerald Publishing Limited

Open Access:



  • Professor Martina Linnenluecke
  • Professor Tom Smith