Review of Accounting and Finance: Volume 5 Issue 4

Sensitivity of executive wealth to stock price, corporate governance and earnings management

Margaret Weber

This paper seeks to investigate whether executive wealth sensitivity to stock price fluctuations serves as an incentive for earnings management.

Disaggregated earnings and prediction of future profitability: evidence from industrial groups in Japan

Ahsan Habib

This paper seeks to examine the predictive ability of disaggregated earnings in forecasting future profitability conditional on keiretsu affiliation in the context of Japan.

Financial profile of leveraged buy‐out targets: some French evidence

Anne‐Laure Le Nadant, Frédéric Perdreau

Seeks to investigate whether the financial characteristics of leveraged buy‐out (LBO) targets differ from those of firms that have not undergone an LBO before the deal…

Investor reaction to regulated monopolies announcing going concern opinions: What explains contagion among electric services companies?

Mark Schaub

This study aims to examine the industry reaction as determined by stock returns when firms in the electric services industry announced receipt of Going concern audit opinions from…

Bankruptcy studies and ad hoc variable selection: a canonical correlation analysis

Marc J. LeClere

To determine the relationship among covariates used in financial distress studies.

Accounting research in the French language area – second half of the 20th century

Jean‐Guy Degos, Richard Mattessich

This paper seeks to offer a survey of accounting publications and research in the French literature from 1950 to the end of the twentieth century.

Disaggregated earnings and the prediction of ROE and stock prices: a case of the banking industry

Pervaiz Alam, Charles A. Brown

This paper seeks to investigate whether disaggregated bank earnings better predict next period earnings than contemporaneous aggregated earnings.