Content
April 2021, Volume 56, Issue 3
- 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 - 1449-1486 Can mutual funds time investor sentiment?
by Yao Zheng & Eric Osmer & Liancun Zheng - 1487-1508 News announcements and price discovery in the RMB–USD market
by Yu-Lun Chen - 1509-1527 Tangible and intangible information in emerging markets
by Douglas W. Blackburn & Nusret Cakici - 1529-1578 Financial econometrics, mathematics, statistics, and financial technology: an overall view
by Cheng Few Lee
April 2020, Volume 54, Issue 3
- 779-801 R&D Investment timing, default and capital structure
by Daniela Bragoli & Flavia Cortelezzi & Pierpaolo Giannoccolo & Giovanni Marseguerra - 803-850 Operating asymmetries and non-linear spline correction in discretionary accrual models
by Rajiv D. Banker & Dmitri Byzalov & Shunlan Fang & Byunghoon Jin - 851-876 Securitized banking and interest rate sensitivity
by Brian Du - 877-910 Hedge fund ownership and voluntary disclosure
by Bok Baik & Jin-Mo Kim & Kyonghee Kim & Sukesh Patro - 911-956 How do industry peers influence individual firms’ voluntary disclosure strategies?
by Ling Tuo & Ji Yu & Yu Zhang - 957-979 Does risk disclosure in prospectus matter in ChiNext IPOs’ initial underpricing?
by Monica Hussein & Zhong-guo Zhou & Qi Deng - 981-1009 The SOX 404 control audit and the effectiveness of additional audit effort in lowering the risk of financial misstatements
by Chan Li & K. K. Raman & Lili Sun & Rong Yang - 1011-1035 Bank competition, information specialization and innovation
by Lin Tian & Liang Han & Biao Mi - 1037-1057 Option-implied filtering: evidence from the GARCH option pricing model
by Bingxin Li - 1059-1073 Shari’ah-compliant Sukuk versus conventional bond announcements: is there a wealth effect?
by Ghadeer Khartabiel & Ahmad Abu-Alkheil & Tunku Salha Tunku Ahmad & Walayet Khan - 1075-1100 Does accounting conservatism deter short sellers?
by Archana Jain & Chinmay Jain & Ashok Robin - 1101-1131 When is cash king? International evidence on the value of cash across the business cycle
by Jiaxing You & Ling Lin & Juanjuan Huang & Min Xiao - 1133-1161 Real and accrual-based earnings management in the pre- and post- engagement partner signature requirement periods in the United Kingdom
by Min Liu
February 2020, Volume 54, Issue 2
- 413-445 The substitutive relation between voluntary disclosure and corporate governance in their effects on firm performance
by Luminita Enache & Khaled Hussainey - 447-477 The impact of corporate tax avoidance on analyst coverage and forecasts
by Guanming He & Helen Mengbing Ren & Richard Taffler - 479-516 Advertising and tax avoidance
by Sattar Mansi & Jianping Qi & Han Shi - 517-539 Systemic risk-shifting in U.S. commercial banking
by Angelos Kanas & Panagiotis D. Zervopoulos - 541-564 Private placements, market discounts and firm performance: the perspective of corporate life cycle analysis
by Kai-Shi Chuang - 565-587 Adoption of performance-vested equity incentives under investor pressure: window dressing or taking the window of opportunity?
by Chii-Shyan Kuo & Chandra Subramaniam & Xu Wang & Shih-Ti Yu - 589-616 In search of winning mutual funds in the Chinese stock market
by Dimitrios Koutmos & Bochen Wu & Qi Zhang - 617-649 Corporate risk-taking after adoption of compensation clawback provisions
by Yin Liu & Huiqi Gan & Khondkar Karim - 651-669 An improved of Hull–White model for valuing Employee Stock Options (ESOs)
by Erwinna Chendra & Kuntjoro A. Sidarto - 671-698 Investor learning, earnings signals, and stock returns
by Peng-Chia Chiu & Timothy D. Haight - 699-733 Share repurchases and accounting conservatism
by Gerald J. Lobo & Ashok Robin & Kean Wu - 735-751 Lucky lots and unlucky investors
by Tao Chen & Andreas Karathanasopoulos & Stanley Iat-Meng Ko & Chia Chun Lo - 753-777 The market pricing of negative special items through time: an unintended consequence of regulation change?
by Thomas J. Lopez & Craig A. Sisneros & Trevor Sorensen
January 2020, Volume 54, Issue 1
- 1-28 Banking market concentration and syndicated loan prices
by Biao Mi & Liang Han - 29-49 Intra-industry information transfer effects of leading firms’ earnings narratives
by Richard Cazier & Rosemond Desir & Ray J. Pfeiffer & Lumina Albert - 51-67 The usefulness of the double entry constraint for predicting earnings
by Ehsan Khansalar & Eilnaz Kashefi-Pour - 69-110 Frequencies of board meetings on various topics and corporate governance: evidence from China
by Jiao Ji & Oleksandr Talavera & Shuxing Yin - 111-158 The effects of executive compensation and outside monitoring on firms’ pre-repurchase disclosure behavior and post-repurchase performance
by Sheng-Syan Chen & Robin K. Chou & Yun-Chi Lee - 159-203 Does CEO inside debt compensation benefit both shareholders and debtholders?
by Nilakshi Borah & Hui Liang James & Jung Chul Park - 205-245 Does internal board monitoring affect debt maturity?
by Onur Kemal Tosun & Lemma W. Senbet - 247-272 Oil shocks and volatility jumps
by Konstantinos Gkillas & Rangan Gupta & Mark E. Wohar - 273-296 The effect of chief financial officers’ accounting expertise on corporate tax avoidance: the role of compensation design
by Ming-Chin Chen & Chia-Wen Chang & Mei-Chueh Lee - 297-334 On the Market Timing of Hedging: Evidence from U.S. Oil and Gas Producers
by Liu Hong & Yongjia Li & Kangzhen Xie & Claire J. Yan - 335-358 A study of data-driven momentum and disposition effects in the Chinese stock market by functional data analysis
by Ruanmin Cao & Lajos Horváth & Zhenya Liu & Yuqian Zhao - 359-387 Stock mergers and acquirers’ subsequent stock price crash risk
by Surendranath Jory & Thanh Ngo & Jurica Susnjara - 389-412 Suboptimal international equity portfolio diversification and stock market development
by Frank O. Kwabi & Chandra Thapa & Krishna Paudyal & Suman Neupane
November 2019, Volume 53, Issue 4
- 933-966 Default risk, state ownership and the cross-section of stock returns: evidence from China
by Lanlan Liu & Dan Luo & Liang Han - 967-1003 CEO network centrality and corporate cash holdings
by Jose Miranda-Lopez & Svetlana Orlova & Li Sun - 1005-1029 The determinants of net interest margin during transition
by Maria-Eleni K. Agoraki & Georgios P. Kouretas - 1031-1068 Inside the board room: the influence of nationality and cultural diversity on cross-border merger and acquisition outcomes
by Jian Cao & Kimberly M. Ellis & Mingxiang Li - 1069-1098 CEO incentive compensation and stock liquidity
by Hongrui Feng & Shu Yan - 1099-1133 Political connections and corporate financial decision making
by Yacine Belghitar & Ephraim Clark & Abubakr Saeed - 1135-1163 Lower tick sizes and futures pricing efficiency: evidence from the emerging Malaysian market
by Sunil S. Poshakwale & Jude W. Taunson & Anandadeep Mandal & Michael Theobald - 1165-1193 The US financial crisis and corporate dividend reactions: for better or for worse?
by Jitka Hilliard & John S. Jahera & Haoran Zhang - 1195-1227 The interaction between accounting and real earnings management using simultaneous equation model with panel data
by Sarra Elleuch Hamza & Nassira Kortas - 1229-1258 Managerial risk-taking incentives and the systemic risk of financial institutions
by Jamshed Iqbal & Sami Vähämaa
October 2019, Volume 53, Issue 3
- 633-661 Mergers & acquisitions and the acquirer-target cultural differences
by Wai-Ming Fong & Kevin C. K. Lam & Pauline W. Y. Wong & Yiwei Yao - 663-699 Multiple directorships and the value of cash holdings
by Ting-Kai Chou & Hsuan-Ling Feng - 701-720 Crude oil and gasoline volatility risk into a Realized-EGARCH model
by Bernard Ben Sita - 721-747 Information disclosure, transparency ranking system and firms’ value deviation: evidence from Taiwan
by Chien-Chi Chu & Kung-Cheng Ho & Chia-Chun Lo & Andreas Karathanasopoulos & I-Ming Jiang - 749-772 The efficiency of compensation contracting in China: Do better CEOs get better paid?
by Jack K. H. Fung & David Pecha - 773-810 Afraid of the stock market
by Yuree Lim & Kyoung Tae Kim - 811-844 Trade liberalization and conditional accounting conservatism: evidence from import competition
by Qing L. Burke & Tim V. Eaton & Mengying Wang - 845-869 Asymmetric sensitivity of executive bonus compensation to earnings and the effect of regulatory changes
by Sung S. Kwon & Jennifer Yin & Gordian A. Ndubizu - 871-894 Managerial ability, forecasting quality, and open-market repurchase program completion
by Jian Cao & Yun Cheng & Joanna Golden & Joseph H. Zhang - 895-931 Friends along supply chain and relationship-specific investments
by Ting Luo & Jianqiao Yu
August 2019, Volume 53, Issue 2
- 327-349 International equity portfolio investment and enforcement of insider trading laws: a cross-country analysis
by Frank O. Kwabi & Agyenim Boateng & Emmanuel Adegbite - 351-396 Toward a complete definition of relatedness in merger and acquisition transactions
by Yasser Alhenawi & Martha L. Stilwell - 397-428 Investor sentiment and aggregate stock returns: the role of investor attention
by Cedric Mbanga & Ali F. Darrat & Jung Chul Park - 429-463 The asymmetry in firms’ mechanisms of cash holdings adjustments: evidence from the G-5 economies
by Cuong Nguyen - 465-491 Use of reference point theory to explain the price paid for private targets
by Inga Chira & Luis Garcia-Feijoo & Jeff Madura - 493-525 Investor sentiment and the cross-section of stock returns: new theory and evidence
by Wenjie Ding & Khelifa Mazouz & Qingwei Wang - 527-550 Banks’ deferred tax assets during the financial crisis
by J. Douglas Hanna & Zining Li & Wayne Shaw - 551-574 The effect of local political corruption on earnings quality
by Hongkang Xu & Mai Dao & Jia Wu - 575-600 Corporate social responsibility and stock split
by Maretno A. Harjoto & Dongshin Kim & Indrarini Laksmana & Richard C. Walton - 601-631 Price discovery and price leadership of various investor types: evidence from Taiwan futures markets
by Wei-Kuang Chen & Ching-Ting Lin & Cheng-Yi Shiu
July 2019, Volume 53, Issue 1
- 1-46 The Credit Default Swap market contagion during recent crises: international evidence
by Saker Sabkha & Christian Peretti & Dorra Hmaied - 47-72 The influence of uncertainty on the standard-setting decision between fair value and historical cost accounting under asymmetric information
by Christian Blecher - 73-99 Effects of managerial overconfidence on analyst recommendations
by Mei-Chen Lin & Po-Hsin Ho & Hsiang-Lin Chih - 101-122 Average pay in banks: do agency problems and bank performance matter?
by Sean M. Harkin & Davide S. Mare & Jonathan N. Crook - 123-151 Security price formation and informed trading with constrained short selling
by Tyler R. Henry - 153-194 Do spot food commodity and oil prices predict futures prices?
by Phillip A. Cartwright & Natalija Riabko - 195-238 Going concern opinions and IPO pricing accuracy
by Natalia Matanova & Tanja Steigner & Bingsheng Yi & Qiancheng Zheng - 239-256 Systematic risk, the tradeoff of leverage and IPO first-day returns
by Dorsaf Ben Aissia & Narjess Skhiri Hellara - 257-293 On the investment value of sell-side analyst recommendation revisions in the UK
by Chen Su & Hanxiong Zhang & Kenbata Bangassa & Nathan Lael Joseph - 295-325 Bank capital structure, capital requirements and SRISK across bank ownership types and financial crisis: panel VAR approach
by Sameh Jouida
May 2019, Volume 52, Issue 4
- 923-951 Uncertainty of political subsidy, heterogeneous beliefs, and IPO anomalies
by Bo Liu & Kemin Wang - 953-990 Ranking consistency of systemic risk measures: a simulation-based analysis in a banking network model
by Peter Grundke - 991-1009 Distance, transportation and the underpricing of IPOs
by Zhangkai Huang & Jinyu Liu & Guangrong Ma - 1011-1041 Did the regulatory changes of 1999 and 2001 affect income smoothing behavior of US banks?
by Abdullah Mamun & Md Didarul Alam & George Tannous - 1043-1064 A Markov decision model for consumer term-loan collections
by Zhixin Liu & Ping He & Bo Chen - 1065-1084 Debt rollover-induced local volatility model
by Oleg Sokolinskiy - 1085-1118 Does CEO managerial ability matter? Evidence from corporate investment efficiency
by Huiqi Gan - 1119-1135 Relative option liquidity and price efficiency
by Brian Du - 1137-1161 A new measure of firm-group accounting closeness
by Jonathan Ross & David Ziebart & Anthony Meder - 1163-1189 The link between the share of banks’ Level 3 assets and their default risk and default costs
by Ulf Mohrmann & Jan Riepe - 1191-1201 Recap of the 29th annual conference on financial economics and accounting, November 16–17, 2018
by Gans Narayanamoorthy & Ted Fee & Cheng-Few Lee
April 2019, Volume 52, Issue 3
- 681-716 Shareholder wealth effects of M&A withdrawals
by Yue Liu - 717-735 Relative value in corporate bond sectors
by Fei Leng & Gregory Noronha - 737-758 Bond yield and credit rating: evidence of Chinese local government financing vehicles
by Hang Luo & Linfeng Chen - 759-780 The impact of elasticity on disposition effect driven momentum, substitutability, size, and January seasonality
by Jared Egginton & Jungshik Hur & Vivek Singh - 781-813 Managerial risk incentives and accounting conservatism
by Chengru Hu & Wei Jiang - 815-840 Mean-variance optimization using forward-looking return estimates
by Patrick Bielstein & Matthias X. Hanauer - 841-870 Managerial overconfidence, ability, firm-governance and audit fees
by Santanu Mitra & Bikki Jaggi & Talal Al-Hayale - 871-900 Do antidumping measures affect Chinese export-related firms?
by Xiuping Hua & Ying Jiang & Qian Sun & Xinyi Xing - 901-921 Asymmetric impacts of disaggregated oil price shocks on uncertainties and investor sentiment
by Syed Jawad Hussain Shahzad & Elie Bouri & Naveed Raza & David Roubaud
February 2019, Volume 52, Issue 2
- 347-380 Testing for the underlying dynamics of bank capital buffer and performance nexus
by Anachit Bagntasarian & Emmanuel Mamatzakis - 381-401 Idiosyncratic volatility puzzle: influence of macro-finance factors
by Nektarios Aslanidis & Charlotte Christiansen & Neophytos Lambertides & Christos S. Savva - 403-438 Fee competition among Big 4 auditors and audit quality
by Sharad Asthana & Inder Khurana & K. K. Raman - 439-466 Effects of tuition discounting on university’s financial performance
by Abu Jalal & Shahriar Khaksari - 467-491 On corporate financial distress prediction: What can we learn from private firms in a developing economy? Evidence from Greece
by Evangelos C. Charalambakis & Ian Garrett - 493-519 Do forward-looking narratives affect investors’ valuation of UK FTSE all-shares firms?
by Ahmed Hassanein & Alaa Zalata & Khaled Hussainey - 521-571 Management’s personal ideology and financial reporting quality
by Matthew Notbohm & Katherine Campbell & Adam R. Smedema & Tianming Zhang - 573-642 Does stable ownership create value? Evidence from the global financial crisis
by Andy Lardon & Christof Beuselinck & Marc Deloof - 643-656 Semi-parametric real exchange rates dynamics
by Angelos Kanas & Angelos Kotios & Panagiotis D. Zervopoulos