Review of Accounting and Finance: Volume 16 Issue 1

The contextual nature of the association between managerial ability and audit fees

Yutao Li, Yan Luo

This study examines whether auditors’ pricing decisions on managerial ability are affected by auditor litigation risk (financial distress or financial crisis), auditor’s…

Corporate governance and executive perquisites

Angela Andrews, Scott Linn, Han Yi

The purpose of this paper is to examine the relation between executive perquisite consumption and indicators of corporate governance after the Securities and Exchange Commission…

Do non-staggered board elections matter to earnings quality and the value relevance of earnings and book value?

Shuling Chiang, Gary Kleinman, Picheng Lee

The purpose of this paper is to examine the impact of non-staggered voting for members of the board of directors on earnings quality and the value relevance of earnings and book…

Cross-sectional variation of market efficiency

Jing Jiang

This paper aims to provide evidence that market efficiency varies greatly across individual stock, and across market exchanges.

The profitability of Chinese banks: impacts of risk, competition and efficiency

Yong Tan, Christos Floros, John Anchor

This study aims to test the impacts of risk-taking behaviour, competition and cost efficiency on bank profitability in China.

Short- and long-term debt determinants in Swedish SMEs

Peter Öhman, Darush Yazdanfar

This paper aims to empirically investigate the capital structure determinants of small and medium-sized enterprises (SMEs) with a particular focus on short- and long-term debt.

The impact of dividend policy on price-earnings ratio: The role of conditional and nonlinear relationship

Boonlert Jitmaneeroj

This paper aims to examine the conditional and nonlinear relationship between price-earnings (P/E) ratio and payout ratio. A common finding of previous studies using linear…