Content
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 - 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