Review of Accounting and Finance: Volume 21 Issue 3

The impact of financial constraints on banks’ cash tax avoidance

Justin Jin, Yi Liu, Zehua Zhang, Ran Zhao

The purpose of this paper is to investigate whether and how banks’ financial constraints affect their cash tax avoidance. The authors hypothesize that banks engage in more tax…

Segment earnings and managerial incentives: evidence from foreign firms cross-listed in the USA

Fangjun Sang, Pervaiz Alam, Timothy Hinkel

Prior studies find that US firms with managerial incentives may manipulate the earnings gap to obscure higher performing segments to competitors or to hide underperforming…

Earnings autocorrelation and accounting restatements

David B. Bryan, Terry W. Mason

This study aims to examine whether earnings autocorrelation affects the risk of an accounting restatement.

The impact of stakeholder management on restatement disclosure transparency

Brian Hogan, Colin Reid

The purpose of this paper is to explore the impact of a particular firm’s stakeholder orientation, particularly employee orientation, on corporate communications with stakeholders…

On tree-structured linear and quantile regression-based asset pricing

John Galakis, Ioannis Vrontos, Panos Xidonas

This study aims to introduce a tree-structured linear and quantile regression framework to the analysis and modeling of equity returns, within the context of asset pricing.