Review of Accounting and Finance: Volume 20 Issue 5

Accounting comparability and cash flows versus accruals

Mengyao Cheng

This study aims to examine whether accounting comparability between two firms, as measured by De Franco et al. (2011), reflects closeness in the amounts of cash flows and accruals…

Chinese securities investment funds: the role of luck in performance

Jun Gao, Niall O’Sullivan, Meadhbh Sherman

The Chinese fund market has witnessed significant developments in recent years. However, although there has been a range of studies assessing fund performance in developed…

Different tenure phases of executives and audit fees

Rachana Kalelkar, Qiao Xu

The authors investigate whether the different tenure phases of executives have a differential effect on audit pricing. Two alternate views – career concern and power – can explain…

Reporting of discontinued operations and dividend payout policy

Binod Guragai, Trent Henke, Glen Young

This study aims to examine the relationship between the types of discontinued operations (i.e. income-increasing versus income-decreasing) and a firm’s dividend payout policy. The…