Review of Quantitative Finance and Accounting

1995 - 2022

Current editor(s): Cheng-Few Lee

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Volume 59, issue 1, 2022

A two-step quantile regression method for discretionary accounting pp. 1-22

May Huaxi Zhang, Stanley Iat-Meng Ko, Andreas Karathanasopoulos and Chia Chun Lo

The effect of CEO power on overinvestment pp. 23-63

Huai-Chun Lo and Shin-Rong Shiah-Hou

Dangerous liasons and hot customers for banks pp. 65-89

Roy Cerqueti, Francesca Pampurini, Annagiulia Pezzola and Anna Grazia Quaranta

Gaming governance: cosmetic or real corporate governance changes? pp. 91-121

James S. Ang, Wei Mike Chen, Shan Li and Lihong Wang

The context of earnings management and its ability to predict future stock returns pp. 123-169

Nguyet T. M. Nguyen, Abdullah Iqbal and Radha K. Shiwakoti

Differential taxation and security market lines–a clarification pp. 171-203

Marko Krause and Alexander Lahmann

A nonlinear dynamic approach to cash flow forecasting pp. 205-237

Yang Pang, Shimeng Shi, Yukun Shi and Yang Zhao

Debt maturity and the choice between bank loans and public bonds pp. 239-272

Ca Nguyen and John K. Wald

Do political connections reduce earnings management? pp. 273-310

Mohamed Khalil, Sandy Harianto and Yilmaz Guney

Does firm-level political risk affect cash holdings? pp. 311-337

Shehub Bin Hasan, Md Samsul Alam, Sudharshan Reddy Paramati and Md Shahidul Islam

Do information sources matter in corporate tax avoidance? The roles of peer effects and director interlocks pp. 339-382

Yi-Hsing Liao, Teng-Sheng Sang and Yuan-Tang Tsai

Terrorist attacks and bank financial stability: evidence from MENA economies pp. 383-427

Marwa Elnahass, Mohamed Marie and Mohammed Elgammal

Volume 58, issue 4, 2022

A multicountry measure of comovement and contagion in international markets: definition and applications pp. 1307-1330

Nina Tessler and Itzhak Venezia

Partisan political connections, ethnic tribalism, and firm performance pp. 1331-1362

Vincent Tawiah, Abdulrasheed Zakari and Yan Wang

Capturing the straw in the wind: do short sellers trade on customer information? pp. 1363-1394

In-Mu Haw, Wenming Wang, Wenlan Zhang and Xu Zhang

How did the Sarbanes–Oxley Act affect managerial incentives? Evidence from corporate acquisitions pp. 1395-1450

David Hillier, Patrick McColgan and Athanasios Tsekeris

The financial and prudential performance of Chinese banks and Fintech lenders in the era of digitalization pp. 1451-1503

Paraskevi Katsiampa, Paul B. McGuinness, Jean-Philippe Serbera and Kun Zhao

Risk premia in the term structure of crude oil futures: long-run and short-run volatility components pp. 1505-1533

Naomi Boyd, Bingxin Li and Rui Liu

Family firms, tax avoidance, and socioemotional wealth: evidence from tax reform in Taiwan pp. 1535-1572

Chii-Shyan Kuo

Bank switching of US small businesses: new methods and evidence pp. 1573-1616

Song Zhang, Liang Han, Konstantinos Kallias and Antonios Kallias

Did the rating standard for banks change after the crisis? pp. 1617-1663

Yu-Li Huang, Chung-Hua Shen and Kun-Li Lin

Option pricing with random risk aversion pp. 1665-1684

Luiz Vitiello and Ser-Huang Poon

Are institutional investors informed? The case of dividend changes for REITS and Industrial Firms pp. 1685-1707

Ebenezer Asem, Vishaal Baulkaran, Pawan Jain and Mark Sunderman

Accounting information and left-tail risk pp. 1709-1740

Irfan Safdar, Michael Neel and Babatunde Odusami

Spot asset carry cost rates and futures hedge ratios pp. 1741-1779

Dean Leistikow, Ren-Raw Chen and Yuewu Xu

Volume 58, issue 3, 2022

Moral leadership and investor attention: An empirical assessment of the potus’s tweets on firms’ market returns pp. 881-910

Vijay S. Sampath, Arthur J. O’Connor and Calvester Legister

Cost management and corporate payout decisions pp. 911-938

Joanna Golden and Kenneth Zheng

The search for a new reference rate pp. 939-976

Ahmed Baig and Drew B. Winters

Why do investors discount earnings announced late? pp. 977-1014

Linda H. Chen, Wei Huang, George J. Jiang and Kevin X. Zhu

The impact of make-take fees on market efficiency pp. 1015-1035

Jeffrey R. Black

Disclosure regulations work: The case of regulation G pp. 1037-1062

Yu-An Chen, Ann F. Medinets and Dan Palmon

Volatility spillover among sector equity returns under structural breaks pp. 1063-1080

Farooq Malik

Voluntary disclosure and corporate innovation pp. 1081-1115

Sheng-Syan Chen, Chia-Wei Huang, Chuan-Yang Hwang and Yanzhi Wang

Procyclical volatility in Chinese stock markets pp. 1117-1144

Bruno Deschamps, Tianlun Fei, Ying Jiang and Xiaoquan Liu

The relation between earnings and price momentum: Does it vary across regimes? pp. 1145-1213

Yao Zheng, Peihwang Wei and Eric Osmer

The effect of housing boom on firm leverage evidence from China pp. 1215-1248

Zhan Xu, Qingbin Meng and Song Wang

Localized sentiment trading in heterogeneous labor markets: evidence from free agent signings pp. 1249-1276

Aigbe Akhigbe, Melinda Newman and Ann Marie Whyte

Earnings quality and investment efficiency: the role of the institutional settings pp. 1277-1306

Yasean A. Tahat, Ahmed H. Ahmed and David Power

Volume 58, issue 2, 2022

Book-tax differences, CEO overconfidence, and bank loan contracting pp. 437-472

Audrey Hsu, Cheng-Few Lee and Sophia Liu

Board monitoring and capital structure dynamics: evidence from bank-based economies pp. 473-498

Ernest Ezeani, Rami Salem, Frank Kwabi, Khalid Boutaine, Bilal and Bushra Komal

Board social capital and stock price crash risk pp. 499-540

Khalil Jebran, Shihua Chen and Ruibin Zhang

Foreign ownership and the enforcement of corporate governance reforms pp. 541-580

Bibek Bhatta, Andrew Marshall, Suman Neupane and Chandra Thapa

Corporate diversification and seasoned equity offering performance pp. 581-614

Cathy Xuying Cao, Chongyang Chen, Ekaterina E. Emm and Bo Han

Does mutual fund ownership reduce stock price clustering? Evidence from active and index funds pp. 615-647

Ahmed S. Baig, Benjamin Blau and Jared DeLisle

European Banking Union and bank risk disclosure: the effects of the Single Supervisory Mechanism pp. 649-683

Yener Altunbas, Salvatore Polizzi, Enzo Scannella and John Thornton

CEO overconfidence and the level of short-selling activity pp. 685-708

Jieqi Guan, Brian M. Lam, Ching Chi Lam and Ming Liu

Wisdom of the crowd and stock price crash risk: evidence from social media pp. 709-742

Md Miran Hossain, Babak Mammadov and Hamid Vakilzadeh

Equal-weighting and value-weighting: which one is better? pp. 743-768

Nan Qin and Vijay Singal

Evidence on using the estimation of level 3 fair values as an earnings management tool: evidence from Taiwan pp. 769-794

Yan-Ting Lin

Does economic policy uncertainty matter for financial reporting quality? Evidence from the United States pp. 795-845

Theodora Bermpei, Antonios Nikolaos Kalyvas, Lorenzo Neri and Antonella Russo

How do auditors respond to accounting restatements? Evidence on audit staff allocation pp. 847-879

Wuchun Chi and Chien-min Kevin Pan

Volume 58, issue 1, 2022

Payout policy and the interaction of firm-level and country-level governance pp. 1-39

Richard Herron

Corporate control and the choice of investment financing: the case of corporate acquisitions in India pp. 41-68

Gabriel J. Power, Neelam Rani and Anandadeep Mandal

CEO career concerns and the precision of management earnings forecasts pp. 69-100

Kexing Ding and Bikki Jaggi

Gender diversity and earnings management: the case of female directors with financial background pp. 101-136

Alaa Mansour Zalata, Collins Ntim, Mostafa Hussien Alsohagy and John Malagila

Analytical pricing formulae for vulnerable vanilla and barrier options pp. 137-170

Liang-Chih Liu, Chun-Yuan Chiu, Chuan-Ju Wang, Tian-Shyr Dai and Hao-Han Chang

Accelerated share repurchases: value creation or extraction pp. 171-216

Tao-Hsien Dolly King and Charles E. Teague

Earnings management in the short- and long-term post-regulation periods pp. 217-244

Hassan Espahbodi, Reza Espahbodi, Kose John and Hua Christine Xin

The information value of interim accounting disclosures: evidence from mandatory monthly revenue reports pp. 245-295

Wei-Da Chen and Chin-Te Yu

Estimating corporate bankruptcy forecasting models by maximizing discriminatory power pp. 297-328

Chris Charalambous, Spiros H. Martzoukos and Zenon Taoushianis

Political ideology and CEO performance under crisis pp. 329-359

Katherine Campbell, Cullen F. Goenner, Matthew Notbohm and Adam Smedema

Executives vs. governance: Who has the predictive power? Evidence from narrative tone pp. 361-382

Hesham Bassyouny and Tarek Abdelfattah

Does office size matter in client acceptance decisions? Evidence from big 4 accounting firms pp. 383-407

Yu-Ting Hsieh, Chan-Jane Lin and Hsihui Chang

The role of investor attention in idiosyncratic volatility puzzle and new results pp. 409-434

Jungshik Hur and Vivek Singh

Correction to: Reformulating prospect theory to become a von Neumann–Morgenstern theory pp. 435-436

Jack Clark Francis