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Journal Articles
Review of Accounting and Finance (2020) 19 (3): 339–361.
Published: 19 June 2020
... Publishing Limited 2020 Emerald Publishing Limited Licensed re-use rights only Financial risk Lease Covenant violation Debt covenant Off-balance-sheet financing Overall, we find that firms use OBS operating leases and long-term debt as substitutes rather than complements. The results...
Journal Articles
Review of Accounting and Finance (2011) 10 (1): 46–68.
Published: 22 February 2011
... Group Publishing Limited 2011 Venture capital Equity capital Financial reporting Financial risk Europe India Understanding how fund managers use financial information in the pre‐investment process is important since investment success has both direct and indirect effects...
Journal Articles
Review of Accounting and Finance (2010) 9 (2): 180–188.
Published: 18 May 2010
... securities (6.60 vs 10.65) and bonds (0.73 vs 1.24). Finally, on average, conventional mutual hold more securities (93.65 vs 116.77) than SRMFs. © Emerald Group Publishing Limited 2010 Performance appraisal Unit trusts Investments Social responsibility Financial risk Socially...
Journal Articles
Review of Accounting and Finance (2007) 6 (4): 370–390.
Published: 06 November 2007
... but differ in important aspects: Financial risk Monte Carlo methods Budgets Life‐cycle costs Business planning Planning is an important corporate activity for which numerous approaches, methods and tools have been developed and used over the years, but as Fried (2003) stated, many...
Journal Articles
Review of Accounting and Finance (2006) 5 (3): 251–267.
Published: 01 July 2006
... Limited 2006 Underwriting Share prices Value analysis Financial risk Numerous studies have examined the underpricing phenomenon of initial public offerings (IPOs)[1]. Prior studies have assumed a homogeneous information environment for the IPO market in which information asymmetry...

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