Review of Accounting and Finance: Volume 7 Issue 3

Further evidence on financial analysts' reaction to enterprise resource planning implementation announcements

Li‐Chin Jennifer Ho, Chao‐Shin Liu, Jeffrey Tsay

The purpose of this paper is to re‐examine the issue of financial analysts' reaction to enterprise resource planning (ERP) announcements by employing actual firm data and archival…

An analysis of the relationship between accounting restatements and quantitative benchmarks of audit planning materiality

Hanmei Chen, Kurt Pany, Jian Zhang

The purpose of this paper is to investigate the relationship between the amounts obtained using professionally accepted quantitative benchmarks of audit planning materiality and…

Timeliness, conservatism and financial transparent firms under the Greek accounting setting

Panagiotis E. Dimitropoulos, Dimitrios Asteriou

This paper's aim is twofold: first, it seeks to examine the impact of financial transparency on the returns‐earnings relation and second, to test for the existence of conservative…

The impact of thin trading on day‐of‐the‐week effect: Evidence from the United Arab Emirates

Osamah M. Al‐Khazali

The purpose of this study is to examine the impact of thin trading on the day‐of‐the‐week effect in the emerging equity markets of the United Arab Emirates (UAE). Researchers have…

Do regulations matter? The effects of cross‐listing on analysts' coverage and forecast errors: A comparative analysis

Abed AL‐Nasser Abdallah

The purpose of this paper is to compare foreign listings on regulated and unregulated exchanges, and civil and common‐law companies to test the effects of cross‐listing (CL) on…

Where the dirty surplus accounting flows are?

Mariano González Sánchez, Ana I. Mateos Ansótegui, Antonio Falcó Montesinos

The purpose of this paper is to locate the specific items from the financial statements that are responsible for the dirty surplus accounting flows and how important they are in…