Review of Quantitative Finance and Accounting

1995 - 2025

Current editor(s): Cheng-Few Lee

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Volume 63, issue 4, 2024

Does share pledging impair stakeholder welfare? Evidence based on corporate social responsibility pp. 1155-1192

Chengcheng Li, Xiaoqiong Wang and Feifei Zhu

European banking M&As: The role of financial advisors pp. 1193-1231

Yiannis Anagnostopoulos, George Alexandrou and Hardy M. Thomas

Madam Yellen is right about minimum wage policies: evidence from millions of sole proprietors pp. 1233-1249

Xiaohui Gao

The role of independent directors’ tenure and network in controlling real-earnings management practices pp. 1251-1279

Muhammad Asad, Saeed Akbar and Sabur Mollah

Industry tournament incentives and debt contracting pp. 1281-1321

Thomas R. Kubick, G. Brandon Lockhart and David C. Mauer

Information disclosure ratings and stock price crash risk pp. 1323-1348

Kung-Cheng Ho, Andreas Karathanasopoulos, Chia Chun Lo and Xixi Shen

Governance through exit: Pension fund reform impact on real earnings management of portfolio companies pp. 1349-1389

Michał Kałdoński and Tomasz Jewartowski

Asymptotic analyses for trend-stationary pairs trading strategy in high-frequency trading pp. 1391-1411

Tian-Shyr Dai, Yi-Jen Luo, Hao-Han Chang, Chu-Lan Kao, Kuan-Lun Wang and Liang-Chih Liu

Stock buybacks and growth opportunities pp. 1413-1429

Naresh Gopal, Ravi S. Mateti, Duong Nguyen and Gopala Vasudevan

Machine learning in accounting and finance research: a literature review pp. 1431-1471

Evangelos Liaras, Michail Nerantzidis and Antonios Alexandridis

Oil shocks and state-level stock market volatility of the United States: a GARCH-MIDAS approach pp. 1473-1510

Afees Salisu, Rangan Gupta, Oguzhan Cepni and Petre Caraiani

Limiting environmental reporting flexibility: investor judgment based on the EU taxonomy pp. 1511-1548

Sandra Chrzan and Christiane Pott

Volume 63, issue 3, 2024

The role of dividends and investor sentiment in the relation between idiosyncratic risk and expected returns pp. 807-827

Jungshik Hur and Qing Yang

The order in a series of continuous special items and the likelihood of income classification shifting pp. 829-862

Haeyoung Shin, Michael Lacina and Shanshan Pan

Robust portfolio strategies based on reference points for personal experience and upward pacesetters pp. 863-887

Zongrun Wang, Tangtang He, Xiaohang Ren and Luu Duc Toan Huynh

Exploring the connections: Dividend announcements, stock market returns, and major sporting events pp. 889-923

Fakhrul Hasan and Basil Al-Najjar

Can we trust machine learning to predict the credit risk of small businesses? pp. 925-954

Alessandro Bitetto, Paola Cerchiello, Stefano Filomeni, Alessandra Tanda and Barbara Tarantino

Solar Weather Dynamics and the US Economy: A Comprehensive GVAR Perspective pp. 955-977

Theodoros Daglis, Konstantinos Konstantakis, Panos Xidonas, Panayotis Michaelides and Areistidis Samitas

Predicting expected idiosyncratic volatility: Empirical evidence from ARFIMA, HAR, and EGARCH models pp. 979-1006

Chuxuan Xiao, Winifred Huang and David P. Newton

Do board monitoring and audit committee quality help risky firms reduce CSR controversies? pp. 1007-1045

Cemil Kuzey, Habiba Al-Shaer, Ali Uyar and Abdullah S. Karaman

Managerial attention to environmental protection and corporate green innovation pp. 1047-1081

Dan Huang, Jie Cheng, Xiaofeng Quan and Yanling Wu

Asymmetries in risk spillovers between currency and stock markets: Evidence from the CoVaR-copula approach pp. 1083-1119

Yi-Chiuan Wang, Yi-hao Lai and Jyh-Lin Wu

AN examination of linear factor models in U.K. stock returns in the presence of dynamic trading pp. 1121-1147

Jonathan Fletcher

Volume 63, issue 2, 2024

Shedding light on foreign currency cash flow hedges: transparency and the hedging decision pp. 397-432

Han Jin and Beverly B. Marshall

Securitization and risk appetite: empirical evidence from US banks pp. 433-468

Stefano Filomeni

The diversification benefits of cryptocurrency factor portfolios: Are they there? pp. 469-518

Weihao Han, David Newton, Emmanouil Platanakis, Haoran Wu and Libo Xiao

Nothing to fear: strong corporate culture and workplace safety pp. 519-550

Jesper Haga, Fredrik Huhtamäki, Dennis Sundvik and Timmy Thor

Book-to-market effect and product life cycle pp. 551-577

Ming-Che Hu, Alex Huang, Yanzhi Wang and Dan-Liou Yu

Political landscape and liquidity of non-U.S. stocks from emerging markets pp. 579-597

Jang-Chul Kim and Qing Su

Do markets value manager-investor interaction quality? Evidence from IPO returns pp. 599-632

Shibo Bian, Iftekhar Hasan, Xunxiao Wang and Zhipeng Yan

Locally-rooted directors pp. 633-678

Axel Kind and Christophe Volonté

Cash flow duration and market reactions to earnings announcements pp. 679-714

Wenlian Gao

Dance with wolves: firm-level political risk and mergers and acquisitions pp. 715-752

Xin Chen, Haina Shi, Gaoguang Zhou and Xindong Zhu

Does the audit committee member’s accounting experience associated with key audit matter types? pp. 753-780

Ahmed Aboud, Hany Elbardan, Moataz El-Helaly and Amr Kotb

Eco-innovation and corporate waste management: The moderating role of ESG performance pp. 781-805

Khaldoon Albitar, Nohade Nasrallah, Khaled Hussainey and Yadong Wang

Volume 63, issue 1, 2024

Machine learning and trade direction classification: insights from the corporate bond market pp. 1-36

Mark Fedenia, Tavy Ronen and Seunghan Nam

Hedge fund activism and corporate intangible capital investments pp. 37-61

Christof Beuselinck and Luc Desrousseaux

Vertical propagation of default risk along the supply chain pp. 63-85

Mu-Shu Yun and Ko-Chia Yu

Regulatory and contextual factors influencing earnings and capital management decisions: evidence from the European banking sector pp. 87-146

Raffaela Casciello, Marco Maffei and David A. Ziebart

To mitigate the effect of underwriter bargaining power on IPO pricing through audit committee under an economy of little information asymmetry pp. 147-167

Lanfeng Kao, Min-Hsien Chiang and Anlin Chen

CEO optimism and the use of credit default swaps: evidence from the US life insurance industry pp. 169-194

Jiang Cheng, Hung-Gay Fung, Tzu-Ting Lin and Min-Ming Wen

Two-tier board characteristics and expanded audit reporting: Evidence from China pp. 195-235

Emad Noureldeen, Mohamed Elsayed, Ahmed A. Elamer and Jianming Ye

Bank intervention and firms’ earnings management: evidence from debt covenant violations pp. 237-264

Yichu Huang, Lei Chen and Frank Hong Liu

Freedom of choice impact on country-specific liquidity commonality pp. 265-309

Pawan Jain, Mohamed Mekhaimer, Ronald W. Spahr and Mark A. Sunderman

The iSPAC pp. 311-324

Tasawar Nawaz

Trade secret laws and initial public offering underpricing pp. 325-353

Chu-hsuan Chang, Woan-lih Liang and Yanzhi Wang

Reduced disclosure and default risk: analysis of smaller reporting companies pp. 355-395

Shiyan Yin, Kai Yao, Thanaset Chevapatrakul and Rong Huang

Volume 62, issue 4, 2024

The impact of the Paycheck Protection Program on the risk-taking behaviour of US banks pp. 1329-1353

Stefano Filomeni

Social media disclosure and reputational damage pp. 1355-1396

Xing Huan, Antonio Parbonetti, Giulia Redigolo and Zhewei Zhang

The impact of political uncertainty on the cost of capital pp. 1397-1429

Frank Kwabi, Andrews Owusu, Ernest Ezeani and Agyenim Boateng

Public access to in-house meeting reports and stock liquidity: evidence from China pp. 1431-1458

Hanyu Zhang, Rong Ding and Hang Zhou

External social networks and tax avoidance pp. 1459-1504

Chih-Liang Liu and Junmao Chiu

Military directors and stock price informativeness: What's all the fuss about? pp. 1505-1523

Tasawar Nawaz and Tahseen Nawaz

Perk consumption and CEO turnover pp. 1525-1568

Yifan Zhan, Hung-Gay Fung and Wai Kin Leung

Syndicated loans: mapping the trends, sources and intellectual evolution pp. 1569-1592

Mohammed Saharti, Sajid M. Chaudhry, Nisar Ahmad and Syed Mujahid Hussain

You scratch my back and i scratch yours: evidence from relationship-based bidding in IPO auctions pp. 1593-1613

Wenjun Wang

Macroeconomic uncertainty and earnings management: evidence from commodity firms pp. 1615-1649

Alessandro Paolo Rigamonti, Giulio Greco, Mariarita Pierotti and Alessandro Capocchi

The scorching temperatures shock effect on firms’ performance: a global perspective pp. 1651-1732

Chai Liang Huang and Lai Ferry Sugianto

Order backlog and its association with fundamental analysis metrics and future earnings pp. 1733-1753

Rajiv Banker, Russell Barber, Dana Hollie and Han-Up Park

Short-term credit policies and operating performance pp. 1755-1790

Godfred Adjapong Afrifa, Ishmael Tingbani, Ahmad Alshehabi and Hussein Halabi

Volume 62, issue 3, 2024

The impact of economic policy uncertainty and inflation risk on corporate cash holdings pp. 865-887

Bijoy Chandra Das, Fakhrul Hasan and Soma Rani Sutradhar

Research note: An investigation of the relation between pre-IPO dividends and vendor sales pp. 889-910

Paul B. McGuinness

Optimal dividend decisions with capital infusion in a dynamic nonterminal bankruptcy model pp. 911-951

Shu Zhang, Peimin Chen and Chunchi Wu

Effect of FinCredit on income inequality: the moderating role of financial inclusion pp. 953-969

Xuan T. T. Pham and Thu B. Luu

Realized higher moments and trading activity pp. 971-1005

Shu-Fang Yuan

Chalk it up to experience: CEO general ability and earnings management pp. 1007-1036

Leila Zbib, Kourosh Amirkhani and Douglas Fairhurst

Earnings quality and board meeting frequency pp. 1037-1067

Nikos Vafeas and Adamos Vlittis

CEO power and corporate strategies: a review of the literature pp. 1069-1143

Sanjukta Brahma and Fotini Economou

Audit committee equity incentives and stock price crash risk pp. 1145-1190

Zhe Shen, Haili Li, Norvald Instefjord and Xinming Liu

The externality of politically connected directors’ resignations on peers’ cost of debt pp. 1191-1221

Ting Liu, Shaoqing Kang and Lihong Wang

Corporate investment decisions with switch flexibility, constraints, and path-dependency pp. 1223-1250

Spiros H. Martzoukos, Nayia Pospori and Lenos Trigeorgis

An improved criterion for almost marginal conditional stochastic dominance pp. 1251-1290

Wei-Han Liu, Jow-Ran Chang and Guo-Jun Yang

Breaking the Big Four brand’s halo effect precisely: evidence from the association between RMM coverage ratios and integrated audit effectiveness pp. 1291-1328

Dong Drew Li, Wenguang Lin, Pei-Yu Sun, Yunshu Tang and Zheng Cheng

Volume 62, issue 2, 2024

How does credit market innovation affect the fiscal policy of state governments? pp. 389-420

Hsien-Yi Chen and Sheng-Syan Chen

Board diversity of industry expertise: impacts on strategic change and product markets pp. 421-447

Yang Fan

Robust lessons learned from bank failures during the Great Financial Crisis pp. 449-498

Cullen Goenner

What do dividend changes reveal? Theory and evidence from a unique environment pp. 499-552

Abdullah AlGhazali, Khamis Hamed Al-Yahyaee, Richard Fairchild and Yilmaz Guney

Identifying accounting conservatism in the presence of skewness pp. 553-577

Henry Jarva and Matthijs Lof

Forced consolidation pp. 579-601

Anna Pomeranets and Daniel G. Weaver

CEO confidence matters: the real effects of short sale constraints revisited pp. 603-636

Juwon Jang and Eunju Lee

Cash flow sensitivity of cash: when should we use it to measure financial constraints? pp. 637-682

Weiping Hu, Xiao Zhang and Ye He

CEO power, corporate risk management, and dividends: disentangling CEO managerial ability from entrenchment pp. 683-717

Mike Adams, Wei Jiang and Tianshu Ma

Consistent valuation: extensions from bankruptcy costs and tax integration with time-varying debt pp. 719-754

Nguyen Kim-Duc and Pham Khanh Nam

The risk of SIN or socially irresponsible stocks pp. 755-798

Alireza Rezaeian and Marie Racine

Are directors with foreign experience better monitors? Evidence from investment efficiency pp. 799-840

Xueman Xiang, Carl R. Chen, Yue Liu, Azhar Mughal and Qizhi Tao

A reduced-form model for lease contract valuation with embedded options pp. 841-864

Chuang-Chang Chang, Hsiao-Wei Ho, Henry Hongren Huang and Yildiray Yildirim

Volume 62, issue 1, 2024

CFO overconfidence and conditional accounting conservatism pp. 1-37

Lu Qiao, Emmanuel Adegbite and Tam Huy Nguyen

Economic policy uncertainty and heterogeneous institutional investor horizons pp. 39-67

Xiaoqiong Wang, Siqi Wei and Xiaoyang Zhu

The market price to embedded value gap: an analysis of European life insurers pp. 69-96

Derrick W. H. Fung, Charles C. Yang and Jason J. H. Yeh

Non-linear volatility with normal inverse Gaussian innovations: ad-hoc analytic option pricing pp. 97-133

Sharif Mozumder, Bakhtear Talukdar, M. Humayun Kabir and Bingxin Li

Chasing noise in the stock market: an inquiry into the dynamics of investor sentiment and asset pricing pp. 135-169

Rilwan Sakariyahu, Audrey Paterson, Eleni Chatzivgeri and Rodiat Lawal

PIPEs, firm investment, and viability pp. 171-194

Mark D. Walker and Qingqing Wu

The impact of social media on venture capital financing: evidence from Twitter interactions pp. 195-224

Onur Bayar and Emre Kesici

The dynamic relation between board gender diversity and firm performance: the moderating role of shareholder activism pp. 225-246

Fujiao Xie, Ying Guo, Shirley J. Daniel and Yuanyang Liu

Corporate debt policy and tax uncertainty pp. 247-270

Kathleen Petrie Fuller, Qun Wu and Serhat Yildiz

Corporate social responsibility and myopic management practice: Is there a link? pp. 271-308

David K. Ding, Christo Ferreira, Vu Minh Ngo, Phuc V. Nguyen and Udomsak Wongchoti

Financial statement relevance, representational faithfulness, and comparability pp. 309-339

Michael Neel and Irfan Safdar

Corporate social responsibility, earnings management and firm performance: evidence from panel VAR estimation pp. 341-364

Mark Anderson, Soonchul Hyun and Hussein Warsame

Liquidity difference between non-U.S. and U.S. IPOs on the NYSE listings pp. 365-387

Jang-Chul Kim, Kaun Y. Lee and Ha-Chin Yi