Keywords: Performance
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Journal Articles
Review of Accounting and Finance 1–33.
Published: 15 June 2026
...Teresa Felício; António Samagaio Purpose This study aims to examine the mediating role of organizational capabilities in the relationship between the management controls systems (MCSs) adopted by city councils and their performance. To achieve this, it pursues two objectives: to analyze the impact...
Journal Articles
Journal Articles
Journal Articles
Review of Accounting and Finance (2023) 22 (5): 636–662.
Published: 14 August 2023
...Gerasimos Rompotis; Dimitrios Balios Purpose The purpose of this paper is to accentuate whether audit quality or other variables matter for the performance of companies in Greece. Design/methodology/approach This study examines the effect of audit quality on firm performance using data of 75...
Journal Articles
Review of Accounting and Finance (2019) 18 (1): 71–94.
Published: 20 November 2018
... of the current study are unique and US-specific or whether they could be generalized across the several international ETF markets. Practical implications A possible generalization of the findings would entail that profitable investment strategies could be based on the different performance and risk...
Journal Articles
Review of Accounting and Finance (2018) 17 (2): 238–258.
Published: 14 May 2018
...Godfred Adjappong Afrifa; Oluseyi Oluseun Adesina Purpose The purpose of this paper is to empirically explain the relationship between the remuneration levels of a sample of listed small and medium enterprise (SME) directors and firm performance. The paper also investigates whether deviations from...
Journal Articles
Review of Accounting and Finance (2016) 15 (1): 21–44.
Published: 08 February 2016
...Godfred Adjapong Afrifa Purpose – This paper aims to examine the influence of cash flow on the relationship between net working capital and firm performance. Design/methodology/approach – The paper uses unbalanced panel data regression analysis on a sample of 6,926 non-financial small...
Journal Articles
Review of Accounting and Finance (2014) 13 (4): 326–352.
Published: 04 November 2014
..., lead to higher firm value. Design/methodology/approach – A unique dataset combining customer satisfaction and executive compensation data was used, and the relationship between option sensitivity, customer satisfaction and performance was modeled using simultaneous equations modeling...
Journal Articles
Review of Accounting and Finance (2005) 4 (2): 107–124.
Published: 01 February 2005
...Milind Sathye The paper uses annual and pooled data on Australian banks for the years 1994 to 1996 to test the two competing hypotheses of market structure and performance; namely, the structure‐conduct‐performance hypothesis (in concentrated markets firms derive higher profits due to collusion...

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