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Content
May 2022, Volume 58, Issue 4
- 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 - 1277-1306 Earnings quality and investment efficiency: the role of the institutional settings
by Yasean A. Tahat & Ahmed H. Ahmed & David Power
February 2022, Volume 58, Issue 2
- 437-472 Book-tax differences, CEO overconfidence, and bank loan contracting
by Audrey Hsu & Cheng-Few Lee & Sophia Liu - 473-498 Board monitoring and capital structure dynamics: evidence from bank-based economies
by Ernest Ezeani & Rami Salem & Frank Kwabi & Khalid Boutaine & Bilal & Bushra Komal - 499-540 Board social capital and stock price crash risk
by Khalil Jebran & Shihua Chen & Ruibin Zhang - 541-580 Foreign ownership and the enforcement of corporate governance reforms
by Bibek Bhatta & Andrew Marshall & Suman Neupane & Chandra Thapa - 581-614 Corporate diversification and seasoned equity offering performance
by Cathy Xuying Cao & Chongyang Chen & Ekaterina E. Emm & Bo Han - 615-647 Does mutual fund ownership reduce stock price clustering? Evidence from active and index funds
by Ahmed S. Baig & Benjamin M. Blau & R. Jared DeLisle - 649-683 European Banking Union and bank risk disclosure: the effects of the Single Supervisory Mechanism
by Yener Altunbaş & Salvatore Polizzi & Enzo Scannella & John Thornton - 685-708 CEO overconfidence and the level of short-selling activity
by Jieqi Guan & Brian M. Lam & Ching Chi Lam & Ming Liu - 709-742 Wisdom of the crowd and stock price crash risk: evidence from social media
by Md Miran Hossain & Babak Mammadov & Hamid Vakilzadeh - 743-768 Equal-weighting and value-weighting: which one is better?
by Nan Qin & Vijay Singal - 769-794 Evidence on using the estimation of level 3 fair values as an earnings management tool: evidence from Taiwan
by Yan-Ting Lin - 795-845 Does economic policy uncertainty matter for financial reporting quality? Evidence from the United States
by Theodora Bermpei & Antonios Nikolaos Kalyvas & Lorenzo Neri & Antonella Russo - 847-879 How do auditors respond to accounting restatements? Evidence on audit staff allocation
by Wuchun Chi & Chien-min Kevin Pan
January 2022, Volume 58, Issue 1
- 1-39 Payout policy and the interaction of firm-level and country-level governance
by Richard Herron - 41-68 Corporate control and the choice of investment financing: the case of corporate acquisitions in India
by Gabriel J. Power & Neelam Rani & Anandadeep Mandal - 69-100 CEO career concerns and the precision of management earnings forecasts
by Kexing Ding & Bikki Jaggi - 101-136 Gender diversity and earnings management: the case of female directors with financial background
by Alaa Mansour Zalata & Collins G. Ntim & Mostafa Hussien Alsohagy & John Malagila - 137-170 Analytical pricing formulae for vulnerable vanilla and barrier options
by Liang-Chih Liu & Chun-Yuan Chiu & Chuan-Ju Wang & Tian-Shyr Dai & Hao-Han Chang - 171-216 Accelerated share repurchases: value creation or extraction
by Tao-Hsien Dolly King & Charles E. Teague - 217-244 Earnings management in the short- and long-term post-regulation periods
by Hassan Espahbodi & Reza Espahbodi & Kose John & Hua Christine Xin - 245-295 The information value of interim accounting disclosures: evidence from mandatory monthly revenue reports
by Wei-Da Chen & Chin-Te Yu - 297-328 Estimating corporate bankruptcy forecasting models by maximizing discriminatory power
by Chris Charalambous & Spiros H. Martzoukos & Zenon Taoushianis - 329-359 Political ideology and CEO performance under crisis
by Katherine Campbell & Cullen F. Goenner & Matthew Notbohm & Adam Smedema - 361-382 Executives vs. governance: Who has the predictive power? Evidence from narrative tone
by Hesham Bassyouny & Tarek Abdelfattah - 383-407 Does office size matter in client acceptance decisions? Evidence from big 4 accounting firms
by Yu-Ting Hsieh & Chan-Jane Lin & Hsihui Chang - 409-434 The role of investor attention in idiosyncratic volatility puzzle and new results
by Jungshik Hur & Vivek Singh - 435-436 Correction to: Reformulating prospect theory to become a von Neumann–Morgenstern theory
by Jack Clark Francis
November 2021, Volume 57, Issue 4
- 1169-1193 The effect of TARP on lending: Evidence from the lead bank’s share in syndicated loans
by Bolortuya Enkhtaivan & Wenling Lu - 1195-1213 The impact of financial regulation on the stickiness of credit card lending rate: evidence from the USA
by Ming-Hua Liu & Tianyun Liu & Keshab Shrestha & Yang Zhang - 1215-1246 Geographic location of audit committee chairs and accruals quality: evidence from China
by C. S. Agnes Cheng & Yuan Huang & Sun & Yumiao Yu - 1247-1282 Do investors value frequent issuers in securitization?
by Solomon Y. Deku & Alper Kara & Nodirbek Karimov - 1283-1308 Deal-to-deal marginal efficiency dynamics of serial US banking acquirers
by Jamal Ali Al-Khasawneh & Benito A. Sanchez - 1309-1344 The cash-holding link within the supply chain
by Tri Tri Nguyen & Manh Cuong Nguyen & Hung Quang Bui & Tuyet Nhung Vu - 1345-1371 Loss sensitive investors and positively biased analysts in Hong Kong stock market
by Taufiq Choudhry & Gishan Dissanaike & Ranadeva Jayasekera & Woo-Young Kang & Matthias Nnadi - 1373-1392 Estimating volatility clustering and variance risk premium effects on bank default indicators
by Turalay Kenc & Emrah Ismail Cevik - 1393-1435 The value of in-person banking: evidence from U.S. small businesses
by Song Zhang & Liang Han & Konstantinos Kallias & Antonios Kallias - 1437-1462 Not all shadow banking is bad! Evidence from credit intermediation of non-financial Chinese firms
by Vinh Q. T. Dang & Isaac Otchere & Erin P. K. So & Isabel K. M. Yan - 1463-1486 Evaluating risks-based communities of Mafia companies: a complex networks perspective
by Nicola Giuseppe Castellano & Roy Cerqueti & Bruno Maria Franceschetti - 1487-1517 Accrual mispricing, value-at-risk, and expected stock returns
by Prodosh Simlai
October 2021, Volume 57, Issue 3
- 819-843 Measuring misleading information in IPO prospectuses
by Wenbo Ma & Xinjie Wang & Yuan Wang & Ge Wu - 845-858 Accounting for preference dependency in target costing – a note
by Carsten Homburg & André Hoppe & Roman Schick & Amelie Braul - 859-897 Can sell-side analysts’ experience, expertise and qualifications help mitigate the adverse effects of accounting reporting complexity?
by Rani Hoitash & Udi Hoitash & Ari Yezegel - 899-927 Concentrate or diversify? The relationship between tenant concentration and REIT performance
by Chen Zheng & Bing Zhu - 929-958 Does liquidity drive stock market returns? The role of investor risk aversion
by Qingjing Zhang & Taufiq Choudhry & Jing-Ming Kuo & Xiaoquan Liu - 959-1007 Who’s behind the wheel? The role of social and media news in driving the stock–bond correlation
by Mohammad Alomari & Abdel Razzaq Al rababa’a & Ghaith El-Nader & Ahmad Alkhataybeh - 1009-1031 The application of proxy methods for estimating the cost of equity for unlisted companies: evidence from listed firms
by Julio Sarmiento & Mehdi Sadeghi & Juan S. Sandoval & Edgardo Cayon - 1033-1060 Do economic statistics contain information to predict stock indexes futures prices and returns? Evidence from Asian equity futures markets
by Jacinta Chan Phooi M’ng & Ham Yi Jer - 1061-1092 Is Foreign Exchange Risk Priced in Bank Loan Spreads?
by Young Sang Kim & Junyoup Lee & Ha-Chin Yi - 1093-1122 News sentiment and stock market volatility
by Yen-Ju Hsu & Yang-Cheng Lu & J. Jimmy Yang - 1123-1153 The value relevance of comprehensive income under alternative presentation formats permitted by ASU 2011-05
by Li Huang & Marc Cussatt & Bernard Wong-On-Wing - 1155-1167 Optimizing candlesticks patterns for Bitcoin's trading systems
by Gil Cohen
August 2021, Volume 57, Issue 2
- 411-427 Data-driven tree structure for PIN models
by Emily Lin & Chu-Lan Michael Kao & Natasha Sonia Adityarini - 429-460 Distress risk puzzle and analyst forecast optimism
by K. C. Kenneth Chu & W. H. Sophia Zhai - 461-485 Systemic risk, real GDP growth, and sentiment
by Angelos Kanas & Panagiotis D. Zervopoulos - 487-521 The effectiveness of chief financial officer board membership in improving corporate investment efficiency
by Yin Liu & Huiqi Gan & Khondkar Karim - 523-555 The ownership effect on corporate investment distortion in the transitional economies: Mitigating or exacerbating?
by Ying Wu & Hong Kim Duong & E. Libin & Hong Yao - 557-594 Disclosure quality vis-à-vis disclosure quantity: Does audit committee matter in Omani financial institutions?
by Hidaya Lawati & Khaled Hussainey & Roza Sagitova - 595-627 Discontinued operations and analyst forecast accuracy
by Brooke Beyer & Binod Guragai & Eric T. Rapley - 629-655 Stock market signals and consequences of securities class actions lawsuits: a microstructure perspective
by Antonio Figueiredo & Shahid S. Hamid & Richard Holowczak - 657-692 Religiosity, borrower gender and loan losses in microfinance institutions: a global evidence
by Ernest Gyapong & Daniel Gyimah & Ammad Ahmed - 693-758 The effect of board composition and managerial pay on Saudi firm performance
by Mamdouh Abdulaziz Saleh Al-Faryan - 759-793 Maintaining cost and ruin probability
by Andreas Karathanasopoulos & Chia Chun Lo & Xiaorong Ma & Zhenjiang Qin - 795-818 Familiarity bias and earnings-based equity valuation
by Yashu Dong & Danqing Young & Yinglei Zhang
July 2021, Volume 57, Issue 1
- 1-28 Assessing models of individual equity option prices
by Gurdip Bakshi & Charles Cao & Zhaodong (Ken) Zhong - 29-59 Why do bank holding companies purchase bank-owned life insurance?
by Rebel A. Cole & Travis Davidson & Hongxia Wang - 61-90 Testing for efficiency in the Saudi stock market: does corporate governance change matter?
by Mamdouh Abdulaziz Saleh Al-Faryan & Everton Dockery - 91-110 Time-varying information share and autoregressive loading factors: evidence from S&P 500 cash and E-mini futures markets
by Yang Hou & Steven Li & Fenghua Wen - 111-145 Corporate political transparency and the cost of debt
by D. G. DeBoskey & Yutao Li & Gerald J. Lobo & Yan Luo - 147-202 Testing stock market contagion properties between large and small stock markets
by EnDer Su - 203-234 Stock price reactivity to earnings announcements: the role of the Cammer/Krogman factors
by O. Miguel Villanueva & Steven Feinstein - 235-277 R&D investment intensity and jump volatility of stock price
by Cheng Jiang & Kose John & David Larsen - 279-320 Does firm payout policy affect shareholders’ dissatisfaction with directors?
by Paul Tanyi & David B. Smith & Xiaoyan Cheng - 321-351 Institutional cross-ownership, heterogeneous incentives, and negative premium mergers
by Erin Oldford & Isaac Otchere - 353-387 Bank regulation and systemic risk: cross country evidence
by Lei Chen & Hui Li & Frank Hong Liu & Yue Zhou - 389-410 Institutional underperformance: Should managers listen to the sell-side before trading?
by Jeffrey Hobbs & Vivek Singh & Madhumita Chakraborty
May 2021, Volume 56, Issue 4
- 1221-1258 Agency cost of CEO perquisites in bank loan contracts
by Chia-Ying Chan & Iftekhar Hasan & Chih-Yung Lin - 1259-1287 Do record earnings affect market reactions to earnings news?
by Juwon Jang & Eunju Lee - 1289-1328 Board busyness and new insights into alternative bank dividends models
by Vu Quang Trinh & Marwa Elnahass & Aly Salama - 1329-1342 Equity premium puzzle or faulty economic modelling?
by Abootaleb Shirvani & Stoyan V. Stoyanov & Frank J. Fabozzi & Svetlozar T. Rachev - 1343-1356 The nonlinear relation between financing decisions and option compensation
by Yoon K. Choi & Seung Hun Han & Seongjae Mun - 1357-1397 Joint estimation of volatility risk and tail risk premia with time-varying macro-state-dependent property
by Sonnan Chen & Yuchi Gu - 1399-1435 Does ownership structure affect performance? Evidence from Chinese mutual funds
by Emmanuel Mamatzakis & Bingrun Xu - 1437-1473 Corporate governance and product market competition: evidence from import tariff reductions
by David Gempesaw - 1475-1501 A reexamination of the tendering profit anomaly
by Palani-Rajan Kadapakkam & Hongxian Zhang & Sinan Yildirim - 1503-1535 Does CEO myopia impede growth opportunities?
by Murad Antia & Christos Pantzalis & Jung Chul Park - 1537-1559 Product market competition, stock price informativeness, and IFRS adoption: evidence from Europe
by Jing Wang & Wei Li & Arno Forst - 1561-1591 Do corporate insiders trade on future stock price crash risk?
by Guanming He & Helen Mengbing Ren & Richard Taffler - 1593-1621 Investor sentiment effects on share price deviations from their intrinsic values based on accounting fundamentals
by Yiannis Karavias & Stella Spilioti & Elias Tzavalis
April 2021, Volume 56, Issue 3
- 819-847 Earnings management surrounding forced CEO turnover: evidence from the U.S. property-casualty insurance industry
by Jiang Cheng & J. David Cummins & Tzuting Lin - 849-889 Asymmetrical impacts from overnight returns on stock returns
by Alex YiHou Huang & Ming-Che Hu & Quang Thai Truong - 891-915 Did SFAS 141/142 improve the market’s understanding of net assets, goodwill, or other intangible assets?
by Peter M. Johnson & Thomas J. Lopez & Trevor L. Sorensen - 917-938 A new measure of model misspecification with the no-arbitrage constraint: extending the second Hansen–Jagannathan distance
by Yuewu Xu - 939-964 The effect of insider trading laws and enforcement on stock market transaction cost
by Frank O. Kwabi & Agyenim Boateng - 965-985 Reformulating prospect theory to become a von Neumann–Morgenstern theory
by Jack Clark Francis - 987-1025 CEO profile and earnings quality
by Tri Tri Nguyen & Chau Minh Duong & Sunitha Narendran - 1027-1055 Lottery-type stocks and corporate strategies at the turn of the month
by Yun Meng & Christos Pantzalis - 1057-1086 Auditor response to changing risk: money market funds during the financial crisis
by Kyle D. Allen & Drew B. Winters - 1087-1128 Revisiting disposition effect and momentum: a quantile regression perspective
by Mohamed S. Ahmed & John A. Doukas - 1129-1157 At what life-cycle stage does the auditors’ going concern report add value?
by Kathleen Bakarich & Jiaxin Liu & Joseph Weintrop - 1159-1190 Do failed auditors receive lower audit fees from continuing engagements?
by Kam-Wah Lai & Ferdinand A. Gul - 1191-1219 The effect of distracted audit committee members on earnings quality
by Susan Elkinawy & Joshua Spizman & Hai Tran
February 2021, Volume 56, Issue 2
- 393-422 A bold move or biting off more than they can chew: examining the performance of small acquirers
by Nancy L. Harp & Kevin H. Kim & Derek K. Oler - 423-452 Is managerial rent extraction associated with tax aggressiveness? Evidence from informed insider trading
by Yonghong Jia & Xinghua Gao - 453-478 Does managerial reluctance of dividend cuts signal future earnings?
by James Juichia Lin & Cheng-Few Lee - 479-504 The impact of XBRL on real earnings management: unexpected consequences of the XBRL implementation in China
by Songsheng Chen & Jun Guo & Qingqing Liu & Xiaoxiao Tong - 505-543 Differential risk effect of inside debt, CEO compensation diversification, and firm investment
by Cheng-Few Lee & Chengru Hu & Maggie Foley - 545-579 Earnings forecasts: the case for combining analysts’ estimates with a cross-sectional model
by Vitor Azevedo & Patrick Bielstein & Manuel Gerhart - 581-617 Abnormal inventory and performance in manufacturing companies: evidence from the trade credit channel
by Godfred Adjapong Afrifa & Ahmad Alshehabi & Ishmael Tingbani & Hussein Halabi - 619-645 Intertemporal asset pricing with bitcoin
by Dimitrios Koutmos & James E. Payne - 647-673 Analysis of the bitcoin stock market indexes using comparative study of two models SV with MCMC algorithm
by A. Hachicha & F. Hachicha - 675-713 CEO chairman controversy: evidence from the post financial crisis period
by Walter Gontarek & Yacine Belghitar - 715-754 Changes in Big N auditors’ client selection and retention strategies over time
by Daniel Aobdia & Luminita Enache & Anup Srivastava - 755-787 Do more mergers and acquisitions create value for shareholders?
by Shaomeng Li & Guy S. Liu & Andros Gregoriou - 789-818 Interaction effects of corporate hedging activities for a multi-risk exposure: evidence from a quasi-natural experiment
by Markus Hang & Jerome Geyer-Klingeberg & Andreas W. Rathgeber & Clémence Alasseur & Lena Wichmann
January 2021, Volume 56, Issue 1
- 1-23 Risk exposures of European cooperative banks: a comparative analysis
by Davide Salvatore Mare & Dieter Gramlich - 25-51 Option pricing under stock market cycles with jump risks: evidence from the S&P 500 index
by Shin-Yun Wang & Ming-Che Chuang & Shih-Kuei Lin & So-De Shyu - 53-89 Firms cash management, adjustment cost and its impact on firms’ speed of adjustment: a cross country analysis
by Qazi Awais Amin & Tom Williamson - 91-110 Do futures lead the index under stress? Evidence from the 2015 Chinese market turmoil and its aftermath
by Shuxin Guo - 111-142 The predictive strength of MBS yield spreads during asset bubbles
by Solomon Y. Deku & Alper Kara & Artur Semeyutin - 143-184 How reverse merger firms raise capital in PIPEs: search costs and placement agent reputation
by Onur Bayar & Yini Liu & Juan Mao - 185-217 Examining the stock performance of acquirers where the acquirer or target hold patents
by Kevin H. Kim & Derek K. Oler & Juan Manuel Sanchez - 219-243 The effect of management control mechanisms through risk-taking incentives on asymmetric cost behavior
by Wulung Li & Ramachandran Natarajan & Yan Zhao & Kenneth Zheng - 245-272 Strategic usefulness of ignorance: evidence from income smoothing via retained interest of securitized loans
by Emre Kilic & Gerald Lobo & Tharindra Ranasinghe & Lin Yi - 273-296 Government customers, institutional investment horizons, and liquidity risk
by Brian Boscaljon & Hongrui Feng & Yuecheng Jia & Qian Sun - 297-328 Geographic proximity, long-term institutional ownership, and corporate social responsibility
by Kiyoung Chang & Jean Kabongo & Ying Li - 329-367 Information flow and price discovery dynamics
by Lei Wu & Kuan Xu & Qingbin Meng - 369-391 Alternative profitability measures and cross-section of expected stock returns: international evidence
by Nusret Cakici & Sris Chatterjee & Yi Tang & Lin Tong
November 2020, Volume 55, Issue 4
- 1163-1179 A machine learning approach to univariate time series forecasting of quarterly earnings
by Jan Alexander Fischer & Philipp Pohl & Dietmar Ratz - 1181-1206 Family firms and long-term orientation of SG&A expenditures
by Chih-Yang Tseng - 1207-1239 The economic benefits of returned-global Chinese IPOs
by Jerry W. Chen & In-Mu Haw & Jianfu Shen & Pauline W. Wong - 1241-1303 Volatility and asymmetric dependence in Central and East European stock markets
by Nathan Lael Joseph & Thi Thuy Anh Vo & Asma Mobarek & Sabur Mollah - 1305-1340 Identity of multiple large shareholders and corporate governance: are state-owned entities efficient MLS?
by Sen Lin & Fengqin Chen & Lihong Wang - 1341-1369 Government control and the value of cash: evidence from listed firms in China
by Xinyu Yu & Ping Wang - 1371-1406 When enough is not enough: bank capital and the Too-Big-To-Fail subsidy
by Michael B. Imerman - 1407-1426 Selection bias and pseudo discoveries on the constancy of stock return anomalies
by Russell P. Robins & Geoffrey Peter Smith - 1427-1457 The value of innovation and the spillover effect on alliance partners
by Jianping Qi & Ninon K. Sutton & Qiancheng Zheng - 1459-1479 Another look at value and momentum: volatility spillovers
by Klaus Grobys & Sami Vähämaa - 1481-1512 Impact of economic policy uncertainty on disclosure and pricing of earnings news
by Sharad Asthana & Rachana Kalelkar - 1513-1548 Wealth effects of relative firm value in M&A deals: reallocation of physical versus intangible assets
by Debarati Bhattacharya & Wei-Hsien Li
October 2020, Volume 55, Issue 3
- 803-825 Multiday expected shortfall under generalized t distributions: evidence from global stock market
by Robina Iqbal & Ghulam Sorwar & Rose Baker & Taufiq Choudhry - 827-856 Valuation ratio style investing and economic sentiment: evidence from major Eurozone markets
by Spyros I. Spyrou - 857-900 The effects of ownership structure, sub-optimal cash holdings and investment inefficiency on dividend policy: evidence from Indonesia
by Abdul Moin & Yilmaz Guney & Izidin El Kalak - 901-934 Has stock exchange demutualization improved market quality? International evidence
by Kobana Abukari & Isaac Otchere - 935-981 Does idiosyncratic risk matter in IPO long-run performance?
by Marie-Claude Beaulieu & Habiba Mrissa Bouden - 983-1001 White Knights or Machiavellians? Understanding the motivation for reverse takeovers in Singapore and Thailand
by Pantisa Pavabutr - 1003-1033 Insider trading around auto recalls: Does investor attention matter?
by Omer N. Gokalp & Sami Keskek & Abdullah Kumas & Marshall A. Geiger - 1035-1061 What does the timing of dividend reductions signal?
by Xin Che & Kathleen P. Fuller - 1063-1091 The roles of rating outlooks: the predictor of creditworthiness and the monitor of recovery efforts
by Winnie P. H. Poon & Jianfu Shen - 1093-1135 Distress risk, product market competition, and corporate bond yield spreads
by Han-Hsing Lee - 1137-1153 Social media, political uncertainty, and stock markets
by Rui Fan & Oleksandr Talavera & Vu Tran - 1155-1162 Recap of the 30th annual conference on Financial Economics and Accounting, November 1–2, 2019
by Cheng Few Lee & Kose John & Anthony Lynch & Joshua Ronen & Paul Zarowin
August 2020, Volume 55, Issue 2
- 389-426 Conditional dependence in post-crisis markets: dispersion and correlation skew trades
by Oleg Sokolinskiy - 427-459 CEO tenure and audit pricing
by Santanu Mitra & Hakjoon Song & Sang Mook Lee & Shin Hyoung Kwon - 461-500 Co-opted directors, gender diversity, and crash risk: evidence from China
by Erin H. Kao & Ho-Chuan Huang & Hung-Gay Fung & Xiaojian Liu - 501-539 Accounting conservatism and banking expertise on board of directors
by Tri Tri Nguyen & Chau Minh Duong & Nguyet Thi Minh Nguyen & Hung Quang Bui - 541-577 Are all outside directors created equal with respect to firm disclosure policy?
by Luminita Enache & Antonio Parbonetti & Anup Srivastava - 579-603 The impact of audit committee expertise on auditor resources: the case of Israel
by Omer Berkman & Shlomith D. Zuta - 605-645 Discretionary loan loss provision behavior in the US banking industry
by Dung Viet Tran & M. Kabir Hassan & Reza Houston - 647-669 Did the banking sector foresee the financial crisis? Evidence from risk factor disclosures
by Mehrzad Azmi Shabestari & Kevin Moffitt & Bharat Sarath - 671-693 Optimal portfolio and spending rules for endowment funds
by Muhammad Kashif & Francesco Menoncin & Iqbal Owadally - 695-738 Post-earnings announcement drift and parameter uncertainty: evidence from industry and market news
by Claire Y. C. Liang & Rengong Zhang - 739-768 Does the monitoring effect of Big 4 audit firms really prevail? Evidence from managerial expropriation of cash assets
by Pinghsun Huang & Yi-Chieh Wen & Yan Zhang - 769-801 Top management tournament incentives and credit ratings
by James W. Bannister & Harry A. Newman & Emma Y. Peng
July 2020, Volume 55, Issue 1
- 1-27 Foreign institutional ownership and demand for accounting conservatism: evidence from an emerging market
by Mohamed Khalil & Aydin Ozkanc & Yilmaz Yildiz - 29-54 Bank earnings management and analyst coverage: evidence from loan loss provisions
by Yongtao Hong & Fariz Huseynov & Sabuhi Sardarli & Wei Zhang - 55-103 Credit information sharing and loan default in developing countries: the moderating effect of banking market concentration and national governance quality
by Samuel Fosu & Albert Danso & Henry Agyei-Boapeah & Collins G. Ntim & Emmanuel Adegbite - 105-121 The influence of cultural diversity on the convergence of IFRS: evidence from Nigeria IFRS implementation
by Jude Edeigba & Christopher Gan & Felix Amenkhienan - 123-162 On accounting’s twenty-first century challenge: evidence on the relation between intangible assets and audit fees
by Sudip Datta & Anand Jha & Manoj Kulchania - 163-199 Model and estimation risk in credit risk stress tests
by Peter Grundke & Kamil Pliszka & Michael Tuchscherer - 201-238 Differential market valuations of board busyness across alternative banking models
by Marwa Elnahass & Kamil Omoteso & Aly Salama & Vu Quang Trinh - 239-268 Price limit changes, order decisions, and stock price movements: an empirical analysis of the Taiwan Stock Exchange
by Donald Lien & Pi-Hsia Hung & Chiu-Ting Pan - 269-304 The risk management implications of using end of day consensus pricing for single name CDS
by Tavy Ronen & Oleg Sokolinskiy & Ben Sopranzetti - 305-326 Of substitutes and complements: trade credit versus bank loans in Japan, 1980–2012
by Chim M. Lau & Ulrike Schaede - 327-353 When analysts encounter lottery-like stocks: lottery-like stocks and analyst stock recommendations
by Mei-Chen Lin - 355-387 Mutual funds, tunneling and firm performance: evidence from China
by Amon Chizema & Wei Jiang & Jing-Ming Kuo & Xiaoqi Song
May 2020, Volume 54, Issue 4
- 1163-1193 The impact of cash flow management versus accruals management on credit rating performance and usage
by Eliza Xia Zhang - 1195-1219 How effective is central bank communication in emerging economies? An empirical analysis of the chinese money markets responses to the people’s bank of China’s policy communications
by Shiwei Su & Ahmad Hassan Ahmad & Justine Wood - 1221-1246 Why does stock-market investor sentiment influence corporate investment?
by Ding Du & Ou Hu - 1247-1278 Are college education and job experience complements or substitutes? Evidence from hedge fund portfolio performance
by Byoung Uk Kang & Jin-Mo Kim & Oded Palmon & Zhaodong Zhong - 1279-1313 Risk dynamics around restatement announcements
by Katsiaryna Salavei Bardos & Brandon N. Cline & Gregory Koutmos - 1315-1349 Cohabitation before marriage: do prior alliances enhance post-merger performance?
by Zhaozhao He & Han Yu & Lijing Du - 1351-1387 Labor protection, ownership concentration, and cost of equity capital: international evidence
by Teresa Chu & In-Mu Haw & Simon S. M. Ho & Xu Zhang - 1389-1416 Corporate social responsibility and trade credit
by Hongkang Xu & Jia Wu & Mai Dao - 1417-1447 The certification role of insider participation in PIPEs
by Ioannis V. Floros & Nandu J. Nagarajan & Shiva Sivaramakrishnan