Content
February 2024, Volume 62, Issue 2
- 389-420 How does credit market innovation affect the fiscal policy of state governments?
by Hsien-Yi Chen & Sheng-Syan Chen - 421-447 Board diversity of industry expertise: impacts on strategic change and product markets
by Yang Fan - 449-498 Robust lessons learned from bank failures during the Great Financial Crisis
by Cullen F. Goenner - 499-552 What do dividend changes reveal? Theory and evidence from a unique environment
by Abdullah AlGhazali & Khamis Hamed Al-Yahyaee & Richard Fairchild & Yilmaz Guney - 553-577 Identifying accounting conservatism in the presence of skewness
by Henry Jarva & Matthijs Lof - 579-601 Forced consolidation
by Anna Pomeranets & Daniel G. Weaver - 603-636 CEO confidence matters: the real effects of short sale constraints revisited
by Juwon Jang & Eunju Lee - 637-682 Cash flow sensitivity of cash: when should we use it to measure financial constraints?
by Weiping Hu & Xiao Zhang & Ye He - 683-717 CEO power, corporate risk management, and dividends: disentangling CEO managerial ability from entrenchment
by Mike Adams & Wei Jiang & Tianshu Ma - 719-754 Consistent valuation: extensions from bankruptcy costs and tax integration with time-varying debt
by Nguyen Kim-Duc & Pham Khanh Nam - 755-798 The risk of SIN or socially irresponsible stocks
by Alireza Rezaeian & Marie Racine - 799-840 Are directors with foreign experience better monitors? Evidence from investment efficiency
by Xueman Xiang & Carl R. Chen & Yue Liu & Azhar Mughal & Qizhi Tao - 841-864 A reduced-form model for lease contract valuation with embedded options
by Chuang-Chang Chang & Hsiao-Wei Ho & Henry Hongren Huang & Yildiray Yildirim
January 2024, Volume 62, Issue 1
- 1-37 CFO overconfidence and conditional accounting conservatism
by Lu Qiao & Emmanuel Adegbite & Tam Huy Nguyen - 39-67 Economic policy uncertainty and heterogeneous institutional investor horizons
by Xiaoqiong Wang & Siqi Wei & Xiaoyang Zhu - 69-96 The market price to embedded value gap: an analysis of European life insurers
by Derrick W. H. Fung & Charles C. Yang & Jason J. H. Yeh - 97-133 Non-linear volatility with normal inverse Gaussian innovations: ad-hoc analytic option pricing
by Sharif Mozumder & Bakhtear Talukdar & M. Humayun Kabir & Bingxin Li - 135-169 Chasing noise in the stock market: an inquiry into the dynamics of investor sentiment and asset pricing
by Rilwan Sakariyahu & Audrey Paterson & Eleni Chatzivgeri & Rodiat Lawal - 171-194 PIPEs, firm investment, and viability
by Mark D. Walker & Qingqing Wu - 195-224 The impact of social media on venture capital financing: evidence from Twitter interactions
by Onur Bayar & Emre Kesici - 225-246 The dynamic relation between board gender diversity and firm performance: the moderating role of shareholder activism
by Fujiao Xie & Ying Guo & Shirley J. Daniel & Yuanyang Liu - 247-270 Corporate debt policy and tax uncertainty
by Kathleen Petrie Fuller & Qun Wu & Serhat Yildiz - 271-308 Corporate social responsibility and myopic management practice: Is there a link?
by David K. Ding & Christo Ferreira & Vu Minh Ngo & Phuc V. Nguyen & Udomsak Wongchoti - 309-339 Financial statement relevance, representational faithfulness, and comparability
by Michael Neel & Irfan Safdar - 341-364 Corporate social responsibility, earnings management and firm performance: evidence from panel VAR estimation
by Mark Anderson & Soonchul Hyun & Hussein Warsame - 365-387 Liquidity difference between non-U.S. and U.S. IPOs on the NYSE listings
by Jang-Chul Kim & Kaun Y. Lee & Ha-Chin Yi
November 2023, Volume 61, Issue 4
- 1177-1205 Chairperson (CEO) facial structure and risky investments: evidence from Chinese acquisitions
by Wen Shi & Xiaogang Bi & Agyenim Boateng & Shuai Yuan - 1207-1242 CEO marital status and corporate tax planning behavior
by Ming-Hua Liu & Shaohua Tian & Yang Zhang - 1243-1275 Regulation and post-crisis pay disclosure strategies of banks
by Sara De Masi & Kose John & Agnieszka Słomka-Gołębiowska & Piotr Urbanek - 1277-1313 Former CEOs chairing the board: does it matter to corporate social and environmental investments?
by Vu Quang Trinh & Aly Salama & Teng Li & Ou Lyu & Savvas Papagiannidis - 1315-1339 The effect of co-opted directors on real earnings management
by Robin Chen & Hongrui Feng & Xuechen Gao & Shenru Li - 1341-1378 The transfer of risk taking along the supply chain
by Manh Cuong Nguyen & Viet Anh Dang & Tri Tri Nguyen - 1379-1413 The impact of shareholder litigation risk on income smoothing
by Yiwei Li & Wei Song & Tingyu Sun & Qingjing Zhang - 1415-1440 Policy uncertainty and real activities manipulation: evidence from Brexit
by Naser Makarem & Harjinder Singh & Nigar Sultana & Darren Henderson - 1441-1478 Ex-ante determinants to delist or not delist targets after an M&A
by Hubert Bruslerie & Jérôme Caby - 1479-1511 From boots to suits: do military directors protect shareholders’ wealth?
by Tasawar Nawaz & Roszaini Haniffa & Mohammad Hudaib - 1513-1528 A new PIN model with application of the change-point detection method
by Chu-Lan Michael Kao & Emily Lin - 1529-1561 Generalized dividend behavior model and dividend smoothing: theory and empirical evidence
by Cheng-few Lee & James Juichia Lin
October 2023, Volume 61, Issue 3
- 763-816 Do analysts’ target prices stabilize the stock market?
by Markus Buxbaum & Wolfgang Schultze & Samuel L. Tiras - 817-854 Industry co-agglomeration, executive mobility and compensation
by Markus Broman & Debarshi K. Nandy & Yisong S. Tian - 855-878 A nonlinear inversion procedure for modeling the effects of economic factors on credit risk migration
by Jeffrey R. Stokes - 879-925 Another look at the dividend-price relationship in the accounting valuation framework
by Kathryn E. Easterday & Pradyot K. Sen - 927-966 Political uncertainty and corporate working capital in China
by Wei Yu & Jianjun Jia & Ying Zheng - 967-993 Attaining stochastic optimal control over debt ratios in U.S. markets
by Wei-han Liu - 995-1028 Customer concentration and target price accuracy
by Mu-Shu Yun & Lee-Young Cheng & Yan Zhao - 1029-1056 The implied cost of capital: accounting for growth
by Stephen Penman & Julie Zhu & Haofei Wang - 1057-1091 Do lottery characteristics matter for analysts’ forecast behavior?
by Mei-Chen Lin & J. Jimmy Yang - 1093-1127 Correcting estimation bias in regime switching dynamic term structure models
by Sungjun Cho & Liu Liu - 1129-1149 Dynamic interactions of actual stock returns with forecasted stock returns and investors’ risk aversion: empirical evidence interplaying the impact of Covid-19 pandemic
by Adnan Abo Al Haija & Rahma Lahyani - 1151-1176 The influences of information demand and supply on stock price synchronicity
by Yu-Fen Chen & Cheng-Few Lee & Fu-Lai Lin
August 2023, Volume 61, Issue 2
- 411-445 The dynamics of leverage of newly controlled target firms: evidence after an acquisition
by Hubert Bruslerie & Luminita Enache - 447-479 U.S. REIT banking relationships and syndicated loan pricing
by Yang-pin Shen & Chou-Yen Wu & Chiuling Lu - 481-500 The role of earnings management via real activities and accrual management in PIPEs
by Katherine Gunny & Troy Pollard - 501-533 The impact of organizational culture on bank stability
by Hiep Ngoc Luu & Lan Thi Mai Nguyen & Kieu Trang Vu & Loan Quynh Thi Nguyen - 535-565 The effect of book-tax conformity on the information environment: from the analyst perspective
by Audrey Hsu & Sophia Liu - 567-600 Do credit default swaps impact lenders’ monitoring of loans?
by Naceur Essaddam & Miran Hossain & Tashfeen Hussain - 601-631 Bank failure prediction: corporate governance and financial indicators
by Noora Alzayed & Rasol Eskandari & Hassan Yazdifar - 633-672 Can volume be more informative than prices? Evidence from Chinese housing markets
by Jian Yang & Meng Tong & Ziliang Yu - 673-699 Does options trading deter real activities manipulation?
by Mahmoud Delshadi & Mahmoud Hosseinniakani & Zabihollah Rezaee - 701-728 Does CDS market price intangible asset value? Evidence from SG&A expenditure
by Rong Huang & Xintian Lin & Yuan Xie - 729-753 Optimal investment for defined-contribution pension plans under money illusion
by Pengyu Wei & Charles Yang - 755-762 Recap of the 2022 annual conference on financial economics and accounting, November 4–5, 2022
by Cheng Few Lee & Siva Nathan & Vikas Agarwal
July 2023, Volume 61, Issue 1
- 1-33 Fundamentals, real-time uncertainty and CDS index spreads
by Alena Audzeyeva & Xu Wang - 35-62 The impact of clawback provisions on executive cash compensation
by Hanni Liu & Harrison Liu & Jennifer Yin - 63-123 Board diversity and corporate innovation
by I-Ju Chen & Wei Chih Lin & Huai-Chun Lo & Sheng-Syan Chen - 125-154 Nowcasting bitcoin’s crash risk with order imbalance
by Dimitrios Koutmos & Wang Chun Wei - 155-176 Auctions of failed banks: an analysis of losing bidders
by Tim M. Zhou - 177-211 An impact investment strategy
by Kumari Juddoo & Issam Malki & Sudha Mathew & Sheeja Sivaprasad - 213-263 Whose trades contribute more to price discovery? Evidence from the Taiwan stock exchange
by Donald Lien & Pi-Hsia Hung - 265-294 Hedging performance of volatility index futures: a partial cointegration approach
by Hsiu-Chuan Lee & Donald Lien & Her-Jiun Sheu - 295-322 Robust risk choice under high-water mark contract
by Congming Mu & Jingzhou Yan & Jinqiang Yang - 323-356 A comparison of multi-factor term structure models for interbank rates
by Frank J. Fabozzi & Francesco A. Fabozzi & Diana Tunaru - 357-394 Creditor control rights and borrower protection: the role of borrower consent clause in private debt contracts
by Saiying Deng & Yutao Li - 395-409 Intraday algorithmic trading strategies for cryptocurrencies
by Gil Cohen
May 2023, Volume 60, Issue 4
- 1283-1327 Corporate communication and shareholder base retention: evidence from spin-offs
by Ryan P. McDonough - 1329-1361 Mutual funds and stock fundamentals
by Qiyuan Peng & Sheri Tice & Ling Zhou - 1363-1391 Board overconfidence and M&A performance: evidence from the UK
by Sanjukta Brahma & Agyenim Boateng & Sardar Ahmad - 1393-1428 Corporate social responsibility and annual report reading difficulty
by Akhilesh Bajaj & Lori N. K. Leonard & Li Sun & Zhenze Xing - 1429-1449 Common institutional ownership and mergers and acquisitions outcomes
by Fan Xia - 1451-1468 The impact of ESG risks on corporate value
by Gil Cohen - 1469-1494 When in Rome, do as the Romans do: loan syndication in a state-dominated market
by Luqiao Zhang & Biao Mi & Yun Shen & Liang Han - 1495-1513 Open-market stock repurchases, insider trading, and price informativeness
by Gow-Cheng Huang & Kartono Liano & Ming-Shiun Pan - 1515-1542 Fundamental strength and the 52-week high anchoring effect
by Zhaobo Zhu & Licheng Sun & Min Chen - 1543-1567 Asymmetric dynamic risk transmission between financial stress and monetary policy uncertainty: thinking in the post-covid-19 world
by Chao Liang & Yanran Hong & Luu Duc Toan Huynh & Feng Ma - 1569-1604 Does corporate social responsibility affect leverage adjustments?
by Trung K. Do & Henry Hongren Huang & Te-Chien Lo - 1605-1628 Advertising, product market competition and stock returns
by Huong Le & Andros Gregoriou & Tung Nguyen - 1629-1650 Underpricing of corporate and independent venture capital-backed IPOs: Do they differ?
by Fatima Shuwaikh & Emmanuelle Dubocage & Dennis Murer
April 2023, Volume 60, Issue 3
- 839-876 Dividend policy, systematic liquidity risk, and the cost of equity capital
by Khelifa Mazouz & Yuliang Wu & Rabab Ebrahim & Abhijit Sharma - 877-914 Same same but different: how preferential claims trigger valuation discounts in equity tranches of VC-backed firms
by Julian Kaboth & Arnd Lodowicks & Maximilian Schreiter & Bernhard Schwetzler - 915-948 Does religiosity improve analyst forecast accuracy?
by Zuobao Wei & Yicheng Zhu - 949-981 Bank CEO risk-taking incentives and bank lending quality
by Rui-Xiang Zhai & Po-Hsin Ho & Chih-Yung Lin & Tran Thi Thuy Linh - 983-1023 The relationship between religiosity and voluntary disclosure quality: a cross-country evidence from the banking sector
by Rami Salem & Ernest Ezeani & Xi Song - 1025-1063 CEO power and CSR-linked compensation for corporate environmental responsibility: UK evidence
by Habiba Al-Shaer & Khaldoon Albitar & Jia Liu - 1065-1097 Mean reverting in stock ratings distribution
by Huai-Chun Lo & Chia-Ying Chan - 1099-1141 Trade credit and firm investments: empirical evidence from Italian cooperative banks
by Stefano Filomeni & Michele Modina & Elena Tabacco - 1143-1160 Option implied riskiness and risk-taking incentives of executive compensation
by Chia-Chi Lu & Carl Hsin-han Shen & Pai-Ta Shih & Wei‐Che Tsai - 1161-1207 Female CFOs and managerial opportunism
by Dina El Mahdy & Fatima Alali - 1209-1242 Trade-time clustering
by Jeffrey R. Black & Pankaj K. Jain & Wei Sun - 1243-1258 What underlies key audit matters? Evidence from Taiwan
by Shao-Huai Liang & Yu-Ting Hsieh & Hsuan-Chu Lin & Hui-Yu Hsiao - 1259-1281 CDS and equity markets’ volatility linkages: lessons from the EMU crisis
by Theodoros Bratis & Nikiforos T. Laopodis & Georgios P. Kouretas
February 2023, Volume 60, Issue 2
- 425-443 Air pollution and innovation-evidence from quasi-natural experiment of China’s Huai River policy
by Zhuo Qiao & Zhaohua Li & Yanzhi Wang - 445-469 Can credit default swaps exert an enduring monitoring influence on political integrity?
by Hsien-Yi Chen & Sheng-Syan Chen - 471-500 Impact of information disclosure ratings on investment efficiency: evidence from China
by Chang-Chih Chen & Kung-Cheng Ho & Hui-Min Li & Min-Teh Yu - 501-530 Consumption with earnings, liquidity, and market based models
by Robert Snigaroff & David Wroblewski - 531-564 A dark side to options trading? Evidence from corporate default risk
by Haoyi Yang & Shikong Luo - 565-606 The effect of customer concentration on stock sentiment risk
by Jian Wang & Yanhuang Huang & Hongrui Feng & Jun Yang - 607-641 Auditor industry specialization and real earnings management
by Audrey Wen-Hsin Hsu & Chih-Hsien Liao - 643-677 Information environment and interfirm alliance
by Feng Gao & Rong Zhong - 679-713 Do managers' professional connections benefit their firms in mergers and acquisitions: Chinese evidence
by Jingbo Luo & Weimin Wang - 715-746 Risk factors in stock returns of U.S. oil and gas companies: evidence from quantile regression analysis
by Sunil K. Mohanty & Stein Frydenberg & Petter Osmundsen & Sjur Westgaard & Christian Skjøld - 747-789 Who cares about corporate fraud? Evidence from cross-border mergers and acquisitions of Chinese companies
by Chao Fu & Xiuyuan Deng & Hongfei Tang - 791-819 The disciplinary effect of taxpayer balloting on public spending: some empirical evidence
by Yaw M. Mensah & Michael P. Schoderbek & Min Cao & Savita A. Sahay - 821-838 Monetary sterilization response to the movements in exchange rates and official net foreign assets: a case of China
by Ying Wu
January 2023, Volume 60, Issue 1
- 1-29 Investor sentiment and bitcoin prices
by Dimitrios Koutmos - 31-67 What do we know about the stock markets’ reaction to regulatory announcements regarding financial institutions? Evidence from UK financial institutions
by Stephen Kawas & Everton Dockery - 69-109 The informational role of audit partner industry specialization
by Yi-Hsing Liao & Hua Lee & Chao-Jung Chen - 111-146 Can trade credit rejuvenate Islamic banking?
by Wahyu Jatmiko & M. Shahid Ebrahim & Abdullah Iqbal & Rafal M. Wojakowski - 147-194 How do insider trading incentives shape nonfinancial disclosures? Evidence from product and business expansion disclosures
by Guanming He - 195-230 Enhancing stock market anomalies with machine learning
by Vitor Azevedo & Christopher Hoegner - 231-257 Evidence that financing decisions contribute to the zero-earnings discontinuity
by Naser Makarem & Frank Hong Liu & Lei Chen - 259-294 Do investors infer future cash flow volatility based on liquidity?
by Ben Angelo & Mitchell Johnston - 295-327 Firm-level political risk and corporate tax avoidance
by Mahmud Hossain & Gerald J. Lobo & Santanu Mitra - 329-344 The COVID-19 pandemic and firm value: the mediating effect of FinTech applications
by Ya-Chih Yang & Wu-Po Liu & Kung-Hong Shih - 345-374 The impact of sovereign defaults on lending countries
by Si Guo & Yun Pei - 375-416 Competitive threat and strategic disclosure during the IPO quiet period
by Yetaotao Qiu & Michel Magnan & Shafu Zhang - 417-423 Recap of the 31st Annual Conference on Financial Economics and Accounting, November 5-6, 2021
by Cheng-Few Lee
November 2022, Volume 59, Issue 4
- 1271-1301 Bondholders’ returns and stakeholders’ interests
by Maretno A. Harjoto & Andreas G. F. Hoepner & Marcus A. Nilsson - 1303-1334 Prediction of corporate recovery in Malaysia
by Philip Sinnadurai & Norashikin Ismail & Noor Marini Haji-Abdullah - 1335-1386 Financial experts of top management teams and corporate social responsibility: evidence from China
by Zhe Li & Bo Wang & Dan Zhou - 1387-1421 Comment letters and stock price synchronicity: evidence from China
by Longhao Xu & Zhijian James Huang & Fenghua Wen - 1423-1452 Internal control effectiveness and trade credit
by Mai Dao & Trung Pham & Hongkang Xu - 1453-1499 Disciplinary shocks: say-on-pay and the role of large shareholders
by Meera Behera & Vikram Nanda & Oded Palmon - 1501-1524 Wholesale funding and liquidity creation
by George Kladakis & Lei Chen & Sotirios K. Bellos - 1525-1557 Federal home loan bank advances and systemic risk
by Angelos Kanas & Panagiotis D. Zervopoulos - 1559-1575 A note on the cost of capital with fixed payout ratios
by Ralf Diedrich & Stefan Dierkes & Hans-Christian Gröger - 1577-1607 Excess of everything is bad: CEO greed and corporate policies
by Khalil Jebran & Shihua Chen & Wanying Cai - 1609-1646 The accounting and trading information channels of excess control rights on IPO long-term return in China
by Wei Zhang & Xiong Xiong & Guanying Wang & Jing Li - 1647-1693 Innovation, institutional ownerships and board diversity
by Thi-Thanh Phan & Hai-Chin Yu
October 2022, Volume 59, Issue 3
- 825-855 Does corporate social responsibility impact equity risk? International evidence
by Alice Monti & Pierpaolo Pattitoni & Barbara Petracci & Otto Randl - 857-912 The evolution of trade credit: new evidence from developed versus developing countries
by Michael Machokoto & Daniel Gyimah & Boulis Maher Ibrahim - 913-937 Trading concentration and industry-specific information: an analysis of auto complaints
by Marshall A. Geiger & Sami Keskek & Abdullah Kumas - 939-967 Influences of family ownership on dividend policy under mandatory dividend rules
by Alexandros Sikalidis & Konstantinos Bozos & Antonios Chantziaras & Christos Grose - 969-994 Fund manager skill: selling matters more!
by Onur Kemal Tosun & Liang Jin & Richard Taffler & Arman Eshraghi - 995-1018 Ex-ante performance of REIT portfolios
by Gene Birz & Erik Devos & Sandip Dutta & Khoa Nguyen & Desmond Tsang - 1019-1049 Firm life cycle stages and earnings management
by Bikki Jaggi & Alessandra Allini & Raffaela Casciello & Fiorenza Meucci - 1051-1094 Does U.S. CEO connectedness in China matter? Evidence from Chinese import penetration
by Shu-Cing Peng - 1095-1131 Outsourcing as a cooperative game between the CEO and labor: theory and evidence
by Jongmoo Jay Choi & Ming Ju & Jose M. Plehn-Dujowich & Xiaotian Tina Zhang - 1133-1171 Client corruption culture and audit quality: the conditioning effect of the competitive position of the incumbent auditor
by Simon Fung & Viet Tuan Pham & K. K. Raman - 1173-1213 Earnings patterns and managerial guidance
by Anna Agapova & Jagadison K. Aier & Zhanel DeVides - 1215-1269 Test power properties of within-firm estimators of ownership and board-related explanatory variables with low time variation
by Maria Boutchkova & Diego Cueto & Angelica Gonzalez
August 2022, Volume 59, Issue 2
- 429-456 Monetary policy, financial shocks and economic activity
by Anastasios Evgenidis & Anastasios G. Malliaris - 457-481 Economic policy uncertainty and cost of capital: the mediating effects of foreign equity portfolio flow
by Frank Obenpong Kwabi & Samuel Owusu-Manu & Agyenim Boateng & Ernest-Bruno Ezeani & Min Du - 483-506 Optimal carry trade portfolio choice under regime shifts
by Chih-Nan Chen & Chien-Hsiu Lin - 507-544 CEO tenure and cost of debt
by Andrews Owusu & Frank Kwabi & Ernest Ezeani & Ruth Owusu-Mensah - 545-600 Is maximum daily return a lottery? Evidence from monthly revenue announcements
by Zi-Mei Wang & Donald Lien - 601-639 Price run-ups and insider trading laws under different regulatory environments
by Styliani Panetsidou & Angelos Synapis & Ioannis Tsalavoutas - 641-669 Corporate growth and strategic payout policy
by Bai-Sian Chen & Hong-Yi Chen & Hsiao-Yin Chen & Fang-Chi Lin - 671-694 Improving health insurance markets: cost efficiency, implementation, and financing of expanding association health plans
by Jordan Alzubi & Derrick Fung & Charles Yang & Jason Yeh - 695-716 Stochastic properties and pricing of bitcoin using a GJR-GARCH model with conditional skewness and kurtosis components
by Panayiotis Theodossiou & Polina Ellina & Christos S. Savva - 717-748 Conglomerate internal informational advantage and resource allocation efficiency
by Shih-Chu Chou & Ramachandran Natarajan & Kenneth Zheng - 749-791 Predictable asset price dynamics, risk-return tradeoff, and investor behavior
by Osman Kilic & Joseph M. Marks & Kiseok Nam - 793-823 Non-executive employee ownership and financial reporting quality: evidence from Europe
by Sami Adwan & Alaa Alhaj-Ismail & Ranko Jelic
July 2022, Volume 59, Issue 1
- 1-22 A two-step quantile regression method for discretionary accounting
by May Huaxi Zhang & Stanley Iat-Meng Ko & Andreas Karathanasopoulos & Chia Chun Lo - 23-63 The effect of CEO power on overinvestment
by Huai-Chun Lo & Shin-Rong Shiah-Hou - 65-89 Dangerous liasons and hot customers for banks
by Roy Cerqueti & Francesca Pampurini & Annagiulia Pezzola & Anna Grazia Quaranta - 91-121 Gaming governance: cosmetic or real corporate governance changes?
by James S. Ang & Wei Mike Chen & Shan Li & Lihong Wang - 123-169 The context of earnings management and its ability to predict future stock returns
by Nguyet T. M. Nguyen & Abdullah Iqbal & Radha K. Shiwakoti - 171-203 Differential taxation and security market lines–a clarification
by Marko Krause & Alexander Lahmann - 205-237 A nonlinear dynamic approach to cash flow forecasting
by Yang Pang & Shimeng Shi & Yukun Shi & Yang Zhao - 239-272 Debt maturity and the choice between bank loans and public bonds
by Ca Nguyen & John K. Wald - 273-310 Do political connections reduce earnings management?
by Mohamed Khalil & Sandy Harianto & Yilmaz Guney - 311-337 Does firm-level political risk affect cash holdings?
by Shehub Bin Hasan & Md Samsul Alam & Sudharshan Reddy Paramati & Md Shahidul Islam - 339-382 Do information sources matter in corporate tax avoidance? The roles of peer effects and director interlocks
by Yi-Hsing Liao & Teng-Sheng Sang & Yuan-Tang Tsai - 383-427 Terrorist attacks and bank financial stability: evidence from MENA economies
by Marwa Elnahass & Mohamed Marie & Mohammed Elgammal
May 2022, Volume 58, Issue 4
- 1307-1330 A multicountry measure of comovement and contagion in international markets: definition and applications
by Nina Tessler & Itzhak Venezia - 1331-1362 Partisan political connections, ethnic tribalism, and firm performance
by Vincent Tawiah & Abdulrasheed Zakari & Yan Wang - 1363-1394 Capturing the straw in the wind: do short sellers trade on customer information?
by In-Mu Haw & Wenming Wang & Wenlan Zhang & Xu Zhang - 1395-1450 How did the Sarbanes–Oxley Act affect managerial incentives? Evidence from corporate acquisitions
by David Hillier & Patrick McColgan & Athanasios Tsekeris - 1451-1503 The financial and prudential performance of Chinese banks and Fintech lenders in the era of digitalization
by Paraskevi Katsiampa & Paul B. McGuinness & Jean-Philippe Serbera & Kun Zhao - 1505-1533 Risk premia in the term structure of crude oil futures: long-run and short-run volatility components
by Naomi Boyd & Bingxin Li & Rui Liu - 1535-1572 Family firms, tax avoidance, and socioemotional wealth: evidence from tax reform in Taiwan
by Chii-Shyan Kuo - 1573-1616 Bank switching of US small businesses: new methods and evidence
by Song Zhang & Liang Han & Konstantinos Kallias & Antonios Kallias - 1617-1663 Did the rating standard for banks change after the crisis?
by Yu-Li Huang & Chung-Hua Shen & Kun-Li Lin - 1665-1684 Option pricing with random risk aversion
by Luiz Vitiello & Ser-Huang Poon - 1685-1707 Are institutional investors informed? The case of dividend changes for REITS and Industrial Firms
by Ebenezer Asem & Vishaal Baulkaran & Pawan Jain & Mark Sunderman - 1709-1740 Accounting information and left-tail risk
by Irfan Safdar & Michael Neel & Babatunde Odusami - 1741-1779 Spot asset carry cost rates and futures hedge ratios
by Dean Leistikow & Ren-Raw Chen & Yuewu Xu
April 2022, Volume 58, Issue 3
- 881-910 Moral leadership and investor attention: An empirical assessment of the potus’s tweets on firms’ market returns
by Vijay S. Sampath & Arthur J. O’Connor & Calvester Legister - 911-938 Cost management and corporate payout decisions
by Joanna Golden & Kenneth Zheng - 939-976 The search for a new reference rate
by Ahmed Baig & Drew B. Winters - 977-1014 Why do investors discount earnings announced late?
by Linda H. Chen & Wei Huang & George J. Jiang & Kevin X. Zhu - 1015-1035 The impact of make-take fees on market efficiency
by Jeffrey R. Black - 1037-1062 Disclosure regulations work: The case of regulation G
by Yu-An Chen & Ann F. Medinets & Dan Palmon - 1063-1080 Volatility spillover among sector equity returns under structural breaks
by Farooq Malik - 1081-1115 Voluntary disclosure and corporate innovation
by Sheng-Syan Chen & Chia-Wei Huang & Chuan-Yang Hwang & Yanzhi Wang - 1117-1144 Procyclical volatility in Chinese stock markets
by Bruno Deschamps & Tianlun Fei & Ying Jiang & Xiaoquan Liu - 1145-1213 The relation between earnings and price momentum: Does it vary across regimes?
by Yao Zheng & Peihwang Wei & Eric Osmer - 1215-1248 The effect of housing boom on firm leverage evidence from China
by Zhan Xu & Qingbin Meng & Song Wang - 1249-1276 Localized sentiment trading in heterogeneous labor markets: evidence from free agent signings
by Aigbe Akhigbe & Melinda Newman & Ann Marie Whyte