Vol. 23 No. 1 (2023)

Articles

• The Need for Due Diligence and Financial Statement Analysis – The Bank of America-Merrill Lynch Case

  Yu-Ho Chi, David A. Ziebart

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• The Financial Data Services Domain: From Taxonomies to Ontologies

  Dario Russo, Gianluca Mura

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• A Re-Examination of Increasing Cash Holdings

  Ravi Jain , Rajeeb Poudel

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• Project Financial Analysis Within a Firm

  Prakash Deo

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• The Risk Approach as Paradigm Factors in the Treatment of Financial Crisis Cycles

  Rene Santenac

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• Cashing In or Paying Out? Analysis of the Relation Between Corporate Earnings and Cash

  Stoyu I. Ivanov, Julian U. N. Vogel

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• The Effect of the PCAOB’s Restrictions on Auditor-Provided Tax Services on Audit Quality, Earnings Quality, and Tax Avoidance

  Ran Ling

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• Tax Norm and Irrationality in the Decisions Federal Supreme Court (STF): Judges-Robots Solve?

  Nelmo de Souza Costa

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• Do Firms Round Up Operating Cash Flows?

  Daoping He, Yao Tian

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• Do Zombie Firms Display the Sticky Costs’ Phenomenon?

  Joseph Faello, Yingge Qu

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• Breaking Down the Silos Between the Introductory Financial Accounting and Corporate Finance Courses

  John Schatzel, Elif Sisli Ciamarra, Alex Yen

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• The Santa Claus Rally in U.S. Stock Market Returns

  Jayen B. Patel

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