International Journal of Accounting & Information Management: Volume 21 Issue 4

The value relevance of earnings levels in the return-earnings relation

C.S. Agnes Cheng, Bong-Soo Lee, Simon Yang

Prior studies provide mixed propositions on whether earnings levels or earnings changes provide the better explanatory power for variations of stock returns and whether the…

Political connections and corporate overinvestment: evidence from China

Zhong-qin Su, Hung-gay Fung, Jot Yau

Using panel data for the period 2004-2010, this study shows that political connections have a significant positive effect on corporate overinvestment in China while their…

The role of accounting values in the relation between XBRL and forecast accuracy

Chunhui Liu, Grace O'Farrell

This study aims to examine the role that cultural dimensions at the accounting subculture level play in the relation between XBRL mandate and quality of financial information…

Decentralization, perceived environmental uncertainty, managerial performance and management accounting system information in Egyptian hospitals

Salah A. Hammad, Ruzita Jusoh, Imam Ghozali

The purpose of this paper is to provide empirical evidence concerning: the relationships between decentralization, perceived environmental uncertainty, and management accounting…