This study investigates the association of various corporate governance attributes and financial characteristics with the survival likelihood of distressed firms. To address the manner in which firms evolve over time, we employ survival analysis techniques by incorporating Cox Proportional...

Purpose – The purpose of this paper is to analyze the problems faced by Accounting and Finance (A&F) Departments concerning the hiring and retention of tenure/tenure‐track faculty members. Design/methodology/approach – Analytic research. Findings – Due to the rigorous Association to...

Studies that examine the relationship of economic value added (EVA) to market value did not isolate the EVA effect in conjunction with controlling for the economic effect of the market. Since the EVA metric is viewed as value‐added apart from the market, operational managers will benefit from...

When making going concern assessments, Statement on Auditing Standards No. 59 (Auditing Standards Board 1988) directs auditors to consider the nature of management's plans and ability to mitigate periods of financial distress successfully. Corporate governance factors reflect attributes of...

The current paper reviews behavioral research in financial accounting published in the decade 1990–1999. The review focuses on the usefulness of accounting information and the propensity of users to improperly integrate accounting information into their decisions. Prior research findings are...