Accounting Research Journal: Volume 27 Issue 2

Firm characteristics, distress risk and average stock returns

Prodosh Simlai

This paper aims to examine the empirical relationship between firm-level characteristics and the variability of the average portfolio returns of distressed firms. The…

Market-to-book ratio and conditional conservatism: firms’ voluntary expensing of employee stock options

Gulraze Wakil

This paper aims to examine the relationship between firms’ decisions to expense employee stock options (ESOs) under the voluntary period of Statement of Financial Accounting…

Impact of firm-specific characteristics on managers’ identity disclosure

Etumudon Ndidi Asien

– This paper aims to examine the impact of firm-specific characteristics on managers’ identity disclosure in the Gulf Cooperation Council (GCC) region.

Management control systems and organisational learning: the effects of design and use

Shu Hui Wee, Soon Yau Foong, Michael S.C. Tse

– The purpose of this paper is to present a study on relationships between the design of management control systems (MCS), the use of MCS and organisational learning (OL).

The joint effects of management incentive and information precision on perceived reliability in fair value estimates

Ning Du, John E. McEnroe, Kevin Stevens

The purpose of this paper was to examine whether a less precise (or imprecise) estimate may increase investors’ confidence and improve investors’ perceptions of fair value…

Editorial

M. Azizul Islam