Table of contents
Accounting comparability and cash flows versus accruals
Mengyao ChengThis 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 ShermanThe 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 XuThe 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 YoungThis 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…
ISSN:
1475-7702Online date, start – end:
2002Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Nawazish Mirza