Accounting and Finance Research

2012 - 2025

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Volume 2, issue 4, 2013

Charitable Donations: Feeling Good but Hardly Worth It pp. 1

Alka Bramhandkar and Matthew Kimmey

Survival Analysis on the Timing of Foreign Banks into China from the Aspect of Traditional Real Option pp. 11

Shujuan Ding and Dafei Chen

Corporate Governance, Family Ownership and Earnings Management: Emerging Market Evidence pp. 17

Humeyra Adiguzel

The Behavior of Beta in the 19th Century pp. 34

Lord Mensah

Isolating the ‘Pure’ Effect of the 2004/2005 Bank Consolidation Policy on Performance of Banks in Nigeria, Using the Chow Test (2000-2010) pp. 47

Ibrahim Gerarh Umaru

Cronyism and Delaware Incorporation: An Examination on Excess Compensation pp. 60

Qian Xie

The Influence of Financial Industry Cluster on Economic Growth: Three Economic Zones in China pp. 69

Xiaoyan Zhang and Dafei Chen

Do IPO Firms Manage Earnings? pp. 81

Moustafa Fadl

Evaluation of the European Central Bank’s Monetary Policy in Terms of Taylor Rule pp. 104

Roxana Scantee and Ovidiu Stoica

Analysts or Vultures: Do Transient Investors Target Firms with Lower Financial Reporting Quality? pp. 110

Todd Palmer White

Intellectual Capital and Bank Performance in Europe pp. 120

Gimede Gigante

IFRS Adoption in Italy: Which Effects on Accounting Figures and Subjectivity? pp. 130

Silvano Corbella, Cristina Florio and Francesca Rossignoli

Cross-Sectional Returns and Fama-MacBeth Betas for S&P Indices pp. 149

V. Reddy Dondeti and Jr. Carl B. McGowan

The Countermeasures Research on the Issues of Enterprise Financial Early Warning System pp. 166

Qian Luo and Xilin Liu

Volume 2, issue 3, 2013

Web-based Disclosures and Their Determinants: Evidence from Listed Commercial Banks in Nepal pp. 1

Narendra Sharma

Modeling Private Investment Behavior in Nigeria: A Cointegration Approach pp. 14

Victor E. Oriavwote and Dickson O. Oyovwi

Bank Risk Measurement: A Critical Evaluation at a European Bank pp. 24

Gunnar Wahlström

Qualitative Analysis of Effects Managerial Ability and Environmental Industry to Performance of the Firm pp. 37

Ibnu Hajar, Nitri Mirosea, Ambo Wonua Nusantara and Buyung Sarita

A Longitudinal and Cross-Industry Study on the Stability of Financial Ratios of Malaysian Companies pp. 45

Ben Chin-Fook Yap, Zulkifflee Mohamad and K-Rine Chong

VIX Futures ETNs: Three Dimensional Losers pp. 53

G.D. Hancock

A Conceptual Framework of Potential Conflicts with the Role of the Internal Auditor in Enterprise Risk Management pp. 65

Rose M. Thompson

Does the SEC's Waiver of IFRS to U.S. GAAP Reconciliation Improve the Quality of Financial Reporting? pp. 78

Chia-Ling Chao and Shwu-Min Horng

Measuring Nonvalue-Added Cost and the Cost of Excess Capacity in a Traditional Standard Cost System pp. 98

Leslie Kren and Barbara Louise Fetzer

Maximising the Worth of the Young Accountant in Ghana, Treasury Bills or Shares? pp. 103

Ernest Bruce-Twum

Performance Evaluation and Fund Selection Criteria for Mutual Funds over the Period 2000-2011 pp. 111

Abhay Kaushik, Douglas E. Brinckman and Clarence C. Rose

The Development Way of Forensic Accounting in China pp. 119

Haiyan Sui

Information Security Risks and Countermeasures in CPA Practices pp. 123

Ludwig Slusky, Rick Stephan Hayes and Richard Lau

The Composition and Compensation of the Board of Directors as Predictors of Corporate Fraud pp. 142

Joung Yeon Kim, Dianne M. Roden and Steven R. Cox

Volume 2, issue 2, 2013

How Consumers Pay: Adoption and Use of Payments pp. 1

Scott Schuh and Joanna Stavins

A Case Study of the Local Bank Merger: Is the Acquiring Entity Better Off? pp. 22

Maran Marimuthu and Haslindar Ibrahim

An Investigation of Comprehensive Income and Firm Performance: The Case of the Electric Appliances Industry of the Tokyo Stock Exchange pp. 29

Chikashi Tsuji

WACC Calculations in Practice: Incorrect Results due to Inconsistent Assumptions - Status Quo and Improvements pp. 36

Matthias C. Grüninger and Axel H. Kind

An Event Study Analysis of Statement of Financial Accounting Standards No. 158 pp. 45

Abraham N. Fried

A Vector Error Correction Modeling of Security Spending and Economic Growth in Nigeria pp. 59

Victor E. Oriavwote and Samuel J. Eshenake

The Propensity to Trust Others: Gender and Country Differences pp. 69

Ayush B. Shrestha, Richard A. Bernardi and Susan M. Bosco

A Retrospective Look at the Effect of Auditor Specialization and Industry Concentration on the Cost of Audit Services pp. 79

Jeffrey R. Casterella, Rosemond Desir and Gretchen Irwin

Time-consistent Optimal Portfolio Strategy for Asset-liability Management under Mean-variance Criterion pp. 89

Chanjuan Li, Zhongfei Li, Ke Fu and Haiqing Song

Earnings Management and the Financial Statement Analyst pp. 105

Steven C. Hall, Vipin Agrawal and Pushpa Agrawal

Volume 2, issue 1, 2013

Analysts’ Target Prices and Stock Recommendations pp. 1

Jie Zhou

Volatility Transmission from Mature Global Stock Markets to Middle East and North African Stock Markets pp. 19

Akash Dania and John E. Spillan

A Comparison of the Financial Characteristics of German and French Manufacturing Firms pp. 32

Ilhan Meric, Kathleen Dunne, Wayne Smeltz and Gulser Meric

Tax-Loss Selling and the Year-End Behavior of Dow Jones Stocks pp. 40

Max Gold, Jeff Levere and Gary Smith

The Orthogonal Response of Stock Returns to Dividend Yield and Price-to-Earning Innovations pp. 47

Vichet Sum

The Accounting Profession and the Female Gender in Ghana pp. 54

Ernest Bruce-Twum

Stock Price Behavior around Extreme Trading Volumes pp. 61

Megan Yuan Sun

Presentation Modality and Source Monitoring During Management Inquiry: Effects on Auditors’ Reliability Judgments pp. 73

Kelly F Gamble

Value Relevance of Accounting Information and IPO Performance in Indonesia pp. 90

Tanweer Hasan, Muliaman Hadad and Rifat Gorener

The Relationship between Firms’ Characteristics in the Periods Prior to Bankruptcy Filing and Bankruptcy Outcome pp. 97

Ena Rose-Green and Linda Lovata

An Empirical Analysis of the Determinants of Greenhouse Gas Voluntary Disclosure in Australia pp. 110

Zahra Borghei-Ghomi and Philomena Leung

Volume 1, issue 2, 2012

Dynamics of Network of Global Stock Markets pp. 1

Xiao Fan Liu and Chi Tse

Daytime vs. Overnight Trading in Equity Index Futures Markets pp. 13

Sandip Dutta and Subhash C Sharma

Opportunity Costs of Sub-Optimal Diversification pp. 25

James A. Yunker and Alla A. Melkumian

Does the Gross Spread Compensate Lead Underwriters for Analyst Coverage? pp. 36

Cheolwoo Lee

Early Career Interest Development in Accounting: The Effect of Race after Controlling Math Performance and Gender pp. 59

Fang Yang, Lun Mo and Burak Dolar

Financial Contracting and Warrant Structure: Unit IPOs vs. Chapter 11 Reorganizations pp. 66

John S. Howe and Chris Tamm

Age, CEO Succession, and Risk Taking pp. 77

Eahab Elsaid and Nancy D Ursel

The Effects of Perceived Stress and Facebook on Accounting Students’ Academic Performance pp. 87

Helen Gabre and Gaurav Kumar

Testing for Rational Bubbles in the Commodity Market pp. 101

Tadahiro Nakajima and Shigeyuki Hamori

Time-Varying Behavior of Stock Prices, Volatility Dynamics and Beta Risk in Industry Sector Indices of the Shanghai Stock Exchange pp. 109

Dimitrios Koutmos

Risk Implications of Increased Off-Balance Sheet Disclosure: The Case of FIN 46 and SOX pp. 126

Carolyn M. Callahan and Angela Wheeler Spencer

Asset Liquidity and Mutual Fund Management Fees: Evidence from Closed-End Mutual Funds pp. 139

Charles Cullinan and Xiaochuan Zheng

The Association between Executive Turnover, Family Business and Firm Performance: Evidence in Taiwan pp. 148

Ling-Ling Chang, Fujen Daniel Hsiao and Yan Hu

The Intervening Effect of Global Financial Condition on the Determinants of Bank Performance: Evidence from Nigeria pp. 161

James Oladapo Alabede

Evidence on the Financial Capability of Elder Workers Facing Lump-Sum Retirement Plan Distributions pp. 177

Jason Seligman

The Global Sharing Practice and Mechanism of Subprime Mortgage Crisis pp. 196

Lu Guan and Peng Wang

When Adaptation is NOT the Option: Does the ERC Attenuate When Firms Are Less Likely to Use the Adaptation Option? pp. 200

Mitchell Oler

An Arbitrage Model for Calculating Firm Beta at Different Leverage Levels pp. 207

Alka Bramhandkara, Joseph Cheng and Julie Fitzpatrick

Real Options Analysis for Commodity Based Mining Enterprises with Compound and Barrier Features pp. 216

Otto Konstandatos and Timothy Kyng

Volume 1, issue 1, 2012

Implications of Being a Highly Rated Organization: Evidence from Four-Star Rated Nonprofits pp. 3

Qianhua Ling and Daniel Gordon Neely

Barron's Survey: The World's Best CEOs pp. 18

Greg Filbeck, Raymond Gorman and Xin Zhao

Earnings Management and Auditor Quality pp. 38

Savita Sahay, Harry ZviDavis and Meyer Peikes

Financing a Loss pp. 53

David Rakowski and Eahab Elsaid

Managerial Incentives and Audit Fees: Evidence from the Mutual Fund Industry pp. 76

James Ross Booth, Lena Chua Booth and Daniel Deli

Large Impact Events and Financial Markets pp. 95

Marcus Davidsson

An Empirical Investigation of the Relationship between Executive Risk Sharing and Stock Performance in New and Old Economy Firms pp. 106

Mohamed I. Gomaa

Corporate Director Independence, Actions and Ethics: A Survey pp. 116

Ivan E. Brick, N. K. Chidambaran and Howard Tuckman

Political Intervention, Corporate Governance and Firm Performance: An Empirical Investigation in Japan and Taiwan pp. 134

Hsin-Yi Yu and Brian G. M. Main

Using Disaggregated Return on Assets to Conduct a Financial Analysis of a Commercial Bank Using an Extension of the DuPont System of Financial Analysis pp. 152

Jr. Carl B. McGowan and Andrew R. Stambaugh

Preventing Another Crisis: Quality Data for MBS Markets pp. 162

Andrew Kumiega, Ben Van Vliet and Apostolos Xanthopoulos

Testing the Weak Form of Efficient Market Hypothesis in Nigerian Capital Market pp. 169

Mayowa Gabriel Ajao and Richard Osayuwu

Market Transparency, Investor Strategies, and Trading Costs: Evidence from the Taiwan Stock Exchange pp. 180

Shu-Fan Hsieh, Hsiu-Kuei Chen and Tai Ma

Empirical Study of Relationship between Rural Finance Development and Peasant Income of Sichuan Province pp. 192

Ya Yang and Yuansheng Jiang

Stewardship and Corporate Governance in the Banking Sector: Evidence from Nigeria pp. 198

Jafaru Jimoh and Iyoha F.o

Collocation Methods for Pricing American Strangle Options pp. 207

Jingtang Ma and Youjin Zhang

Investors’ Behavioural Biases and the Security Market: An Empirical Study of the Nigerian Security Market pp. 219

Abiola Ayopo Babajide and Kehinde Adekunle Adetiloye

Primary Investigation in the Completeness Evaluation Model of Accounting System in Agricultural Enterprises pp. 230

Dan Feng and Gang Fu