Review of Accounting and Finance: Volume 11 Issue 4

Assessing earnings management flexibility

Hiu Lam Choy

The purpose of this paper is to propose a new measure of earnings management flexibility based on the limits of the allowable set of accruals, prior discretionary accruals used…

The effect of the type and number of internal control weaknesses and their remediation on audit fees

Matthew J. Keane, Randal J. Elder, Susan M. Albring

The implementation of compliance procedures associated with the Sarbanes‐Oxley Act of 2002 came at a great cost to most publicly‐traded firms, largely due to the internal control…

Combining value and momentum indicators in varying stock market conditions: The Finnish evidence

Timo H. Leivo

The purpose of this paper is to examine the added value of combining a momentum indicator with a value indicator in varying stock market conditions.

Impact of cash holdings and ownership concentration on firm valuation: Empirical evidence from Australia

Rashid Ameer

The purpose of this paper is to investigate the impact of firms' cash holdings and ownership concentration on the firms' valuation using an unbalanced panel dataset of…

On the interdependence structure of market sector indices: the case of Qatar Exchange

Walid M.A. Ahmed

The purpose of this paper is to investigate the interrelationships amongst the sector‐specific indices of the Qatar Exchange (QE) (i.e. Banking and Financial Institutions (BFI)…