Review of Accounting and Finance: Volume 13 Issue 4

Overreaction evidence from large-cap stocks

Tibebe Abebe Assefa, Omar A. Esqueda, Emilios C. Galariotis

The purpose of this paper is to assess the performance of a contrarian investment strategy focusing on frequently traded large-cap US stocks. Previous criticisms that losers’…

CEO compensation, customer satisfaction, and firm value

Suman Basuroy, Kimberly C. Gleason, Yezen H. Kannan

The purpose of this article is to examine whether the design of chief executive officer (CEO) compensation generates incentives to engage in managerial behavior that enhances…

Auditor industry specialization and audit fees surrounding Section 404 implementation

Damon Fleming, Kevin Hee, Robin N. Romanus

– The purpose of this paper is to investigate the association between auditor industry specialization and audit fees surrounding Section 404 implementation.

Benefits of management disclosure precision on analysts’ forecasts

Yu-Ho Chi, David A. Ziebart

– The purpose of this paper is to examine the impact of management’s choice of forecast precision on the subsequent dispersion and accuracy of analysts’ earnings forecasts.

Carbon emissions and the cost of capital: Australian evidence

Yongqing Li, Ian Eddie, Jinghui Liu

The purpose of this paper is to investigate the potential impact of the approved Australian carbon emissions reduction plan on the cost of capital and the association between…