Academy of Accounting and Financial Studies Journal

A double blind, refereed journal which publishes theoretical and empirical manuscripts in accounting and finance. It's primary objective is to expand the boundaries of the literature by supporting the exchange of ideas and insights which further the understanding of accounting and finance.

Articles from Vol. 12, No. 1, January

A Comparison of Low-Risk Income Producing Retirement Strategies
ABSTRACT Historically, sources of retirement income have typically included private pensions, Social Security and personal savings. Unfortunately, recent developments are impacting all three sources, making a retirement free of financial worries...
A Comparison of Risk Tolerance and Risk Capacity among College Finance Students
ABSTRACT The concept of risk aversion has been well-researched, and the prevailing wisdom for some time has been that most investors prefer to reduce the amount of risk required to obtain a given rate of return. This paper measures the difference...
Corporate Governance and Real Earnings Management
ABSTRACT The role of corporate governance in financial reporting has received significant attention in recent years. In particular, researchers have examined whether certain governance factors restrain earnings management practices at companies....
Firm Performance and Stock Returns: An Empirical Study of the Top Performing Stocks Listed on Shanghai Stock Exchange
ABSTRACT This study attempts to determine whether and to what extent stock prices in the Chinese stock market are driven by firms' operating performance. We use a sample that consists of the top 10% performers listed in the Shanghai Stock Exchange...
How Does the US Equity Market React to Domestic and International Stock-Based Compensation Accounting Changes?
ABSTRACT This study examines US equity market performance surrounding the announced changes in rules that account for employees' stock-based compensation plans in a corporation. We found the stock market in general reacted negatively to the issuance...
International Bond Markets: A Cointegration Study
ABSTRACT This study examines the relationships among government bond returns for the G-7 countries to identify possible diversification opportunities. Using cointegration and error correction models, there is evidence of common trends between these...
New Developments in Innocent Spouse Rules
ABSTRACT Both spouses are usually liable for taxes owed to the IRS on a joint tax return. However, the "innocent spouse doctrine" offers relief to a spouse when it would be inequitable to hold that spouse liable for taxes created by the other spouse....
The Change of Corporate Domicile, in the Absence of Tax Benefit Differences, Legal Environment Controls
ABSTRACT This paper empirically evaluates the practitioner anecdotal evidence that good state and local tax planning dictates a Delaware or Nevada domicile for corporations in and environment in which the tax benefit of a holding company has been...
The Effect of the Level of Accounting Degree Obtained on Recruiters' Perceptions of Accounting Graduates
ABSTRACT Most states have a 150-hour coursework requirement to qualify to take the CPA exam or become licensed, but the requirements do not mandate a master's degree. Students planning to take the CPA exam must obtain additional hours by taking...
The Effects of Sarbanes-Oxley on Earnings Forecasts
ABSTRACT This research tests whether there is any impact on voluntary earnings disclosures released after the implementation of the Sarbanes-Oxley Act of 2002. In terms of bias and information content, findings suggest that forecasts tend to significantly...
The Impact and Effect of the Sarbanes Oxley Act on the Internal Audit Profession: Chief Audit Executives' Perspectives
ABSTRACT The Sarbanes Oxley Act of 2002 (specifically Section 404) requires management to assess the effectiveness of internal financial controls and instructs auditors to report on whether the controls are adequate or have material weaknesses....
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