Table of contents
The effects of Section 404 of Sarbanes‐Oxley Act of 2002 on the audit fees of foreign firms listed on US exchanges
Kam C. Chan, Rudolph A. Jacob, Picheng Lee, Gim S. SeowThe purpose of this study is to examine the change in audit fees for US‐listed foreign firms in their first year of providing Section 404 auditor attestation reports for fiscal…
Individual differences and analyst forecast accuracy
Ting Luo, Wenjuan XieThe purpose of this study is to examine the impact of unidentifiable individual differences among financial analysts on the cross section of their earnings forecast accuracy.
CEO compensation and strategic expenses: penalizing, shielding or rewarding?
Guy D. Fernando, Qiao XuThe purpose of this paper is to investigate the way in which CEOs are shielded or rewarded for incurring R&D expenses. Strategic expenses such as R&D yield returns over a long…
A note on US institutional equity flows to Brazil
Joseph J. French, Wei‐Xuan LiThe purpose of this research is to understand the long‐run dynamics between returns, commodity prices, volatility, and US equity investment into Brazil. This research is prompted…
Prediction of Greek takeover targets via bootstrapping on mixed logit model
Athanasios Tsagkanos, Evangelos Koumanakos, Antonios Georgopoulos, Costas SiriopoulosThe main purpose of this study is to examine the possibility of prediction of Greek takeover targets that belong to the industrial sector, emphasizing the econometric methodology…
ISSN:
1475-7702Online date, start – end:
2002Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Nawazish Mirza