The purpose of this study is to examine the relationship between electoral outcomes and accounting measures at the city level. We use a larger sample, more recent time horizon, and different methodology to provide additional support for the relevance of accounting and financial measures for...

We examined the association between financial disclosure and Net Interest Costs (NIC) in terms of finance studies that have suggested that the municipal bond market is segmented. Our results indicate that financial reporting measures are more strongly associated with NIC in the regional primary...

"Inspired by the Coase (1937) theory of the firm, we analyze the performance of Healy, Palepu, and Ruback (1992) sample of merged firms over a ten-year period using a managerially controlled efficiency measure, data envelopment analysis (DEA). Our individual, firm-level, year-by-year analyses...

SUMMARY This paper proposes a framework for an ensemble bankruptcy classifier that uses if–then rules to combine the outputs from a heterogeneous set of classifiers. A genetic algorithm (GA) induces the rules using an asymmetric, cost‐sensitive fitness function that includes accuracy and...

The purpose of this study is to evaluate the governance efficiencies of the water supply systems by applying data envelopment analysis (DEA) to 33 Palestinian municipalities. We demonstrate that DEA can be a useful tool to assess the relative efficiencies of water supply systems and to establish...

In this paper, we examine the governance of a Chinese state owned enterprise (SOE) and highlight the accounting environment in the People's Republic of China. We look at the cultural and operational aspect of the Qingtongxia Aluminum Smelter Corporation and try to shed light on the role of...

We study the United Nations Organization's Kyoto Protocol nations to address two questions. First of all, what are the environmental production efficiency rankings of these nations? Secondly, is there a relationship between a nation's ratification status and its environmental production...

Regulatory studies in economics and political science have debated the efficiency and wealth re-distributive potentials of regulations. While Stigler and the Chicago School of economics have focused on the market (informational) efficiency implications of a regulation, political scientists...

There have been impressive growths in applications of data envelopment analysis (DEA) to areas such as accounting and finance in recent years. This special issue is specifically designed to encourage innovative applications of DEA to accounting and finance. Following a rigorous review process,...