Review of Quantitative Finance and Accounting

1995 - 2025

Current editor(s): Cheng-Few Lee

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Volume 43, issue 4, 2014

Boards, takeover protection, and real earnings management pp. 651-682

Wenxia Ge and Jeong-Bon Kim

Internal control quality and information asymmetry in the secondary loan market pp. 683-720

Dina El-Mahdy and Myung Park

Markowitz efficiency and size effect: evidence from the UK stock market pp. 721-750

Tienyu Hwang, Simon Gao and Heather Owen

A noise-robust estimator of volatility based on interquantile ranges pp. 751-779

Jin-Huei Yeh, Jying-Nan Wang and Chung-Ming Kuan

The effect of unfunded pension liabilities on corporate bond ratings, default risk, and recovery rate pp. 781-802

F. Wang and Ting Zhang

Valuation of tax loss carryforwards pp. 803-828

Sudipto Sarkar

The impact of regulation FD on the information environment: evidence from the stock market response to stock split announcements pp. 829-853

Li Eng, Joohyung Ha and Sandeep Nabar

Is higher variance necessarily bad for investment? pp. 855-860

Shlomo Yitzhaki and Peter Lambert

Volume 43, issue 3, 2014

Secured debt and managerial incentives pp. 423-440

Michael Alderson, Naresh Bansal and Brian Betker

R&D expenditures and implied equity risk premiums pp. 441-462

Pervaiz Alam, Min Liu and Xiaofeng Peng

Macroeconomic risks of supply chain counterparties and corporate bond yield spreads pp. 463-481

Tsung-Kang Chen, Hsien-Hsing Liao and Hsiao-Chun Huang

Cost of equity capital, control divergence, and institutions: the international evidence pp. 483-527

Teresa Chu, In-Mu Haw, Bryan Lee and Woody Wu

Conditioning information and cross-sectional anomalies pp. 529-569

Stefano Gubellini

Leverage and acquisition performance pp. 571-603

Jeffrey Harrison, Matthew Hart and Derek Oler

The profitability, costs and systematic risk of the post-earnings-announcement-drift trading strategy pp. 605-625

Qi Zhang, Charlie Cai and Kevin Keasey

Underpricing of homecoming A-share IPOs by Chinese firms already listed abroad pp. 627-649

Congsheng Wu

Volume 43, issue 2, 2014

Information asymmetry and accounting restatement: NYSE-AMEX and NASDAQ evidence pp. 211-244

Duong Nguyen and Tribhuvan Puri

Investor protection and corporate cash holdings around the world: new evidence pp. 245-273

Mai Iskandar-Datta and Yonghong Jia

Earnings management and corporate spinoffs pp. 275-300

Ying Lin and Kenneth Yung

Tail risk in pension funds: an analysis using ARCH models and bilinear processes pp. 301-331

Iqbal Owadally

The impact of technology-motivated M&A and joint ventures on the value of IT and non-IT firms: a new examination pp. 333-366

Thomas Canace and Steven Mann

Investor sentiment and interest rate volatility smile: evidence from Eurodollar options markets pp. 367-391

Cathy Chen and I-Doun Kuo

The impact of prompt corrective action on the default risk of the U.S. commercial banking sector pp. 393-404

Angelos Kanas

The market’s use of supplier earnings information to value customers pp. 405-422

John Eshleman and Peng Guo

Volume 43, issue 1, 2014

Insider trading and firm-specific return volatility pp. 1-19

Partha Gangopadhyay, Ken Yook and Yoon Shin

The absorption effect of US Treasury auctions pp. 21-44

Seth Kopchak

Market uncertainty, market sentiment, and the post-earnings announcement drift pp. 45-73

Ron Bird, Daniel Choi and Danny Yeung

The information content of disaggregated accounting profitability: operating activities versus financing activities pp. 75-96

Steve Lim

Investors’ perception of corporate governance: a spillover effect of Taiwan corporate scandals pp. 97-119

Jie-Haun Lee and Whei-May Fan

Why managers with low forecast precision select high disclosure intensity: an equilibrium analysis pp. 121-153

Miles Gietzmann and Adam Ostaszewski

An investigation of recent changes in going concern reporting decisions among Big N and non-Big N auditors pp. 155-172

Linda Myers, Jaime Schmidt and Michael Wilkins

Venture capitalists and portfolio companies’ real activities manipulation pp. 173-210

Xiang Liu

Volume 42, issue 4, 2014

Volatilities implied by price changes in the S&P 500 options and futures contracts pp. 599-626

Jitka Hilliard and Wei Li

Price informativeness and institutional ownership: evidence from Japan pp. 627-651

Miao Luo, Tao Chen and Isabel Yan

A simple correction of the WACC discount rate for default risk and bankruptcy costs pp. 653-666

Christian Koziol

A reduced lattice model for option pricing under regime-switching pp. 667-690

Massimo Costabile, Arturo Leccadito, Ivar Massabó and Emilio Russo

Measuring investors’ assessment of earnings persistence: do investors see through smoothed earnings? pp. 691-708

Zheng Wang

Financial and monetary policy responses to oil price shocks: evidence from oil-importing and oil-exporting countries pp. 709-729

George Filis and Ioannis Chatziantoniou

Conservatism measures that control for the effects of economic rents on stock returns pp. 731-756

Judson Caskey and Kyle Peterson

The effects of anti-takeover measures on Japanese corporations pp. 757-780

Tsung-ming Yeh

Volume 42, issue 3, 2014

Assessing the performance of symmetric and asymmetric implied volatility functions pp. 373-397

Panayiotis Andreou, Chris Charalambous and Spiros Martzoukos

On the relevance of earnings components in valuation and forecasting pp. 399-413

Pengguo Wang

The evolution of capital asset pricing models pp. 415-448

Yi-Cheng Shih, Sheng-Syan Chen, Cheng Few Lee and Po-Jung Chen

The accounting implication of banking deregulation: an event study of Gramm-Leach-Bliley Act (1999) pp. 449-468

Ronald Zhao and Yihong He

International Financial Reporting Standards, institutional infrastructures, and implied cost of equity capital around the world pp. 469-507

Jeong-Bon Kim, Haina Shi and Jing Zhou

Dividend clienteles: a global investigation pp. 509-534

Pawan Jain and Quentin Chu

Determinants of market beta: the impacts of firm-specific accounting figures and market conditions pp. 535-570

Tobias Schlueter and Soenke Sievers

Can media deter management from manipulating earnings? Evidence from China pp. 571-597

Baolei Qi, Rong Yang and Gaoliang Tian

Volume 42, issue 2, 2014

The influence of systematic risk factors and econometric adjustments in catastrophic event studies pp. 171-189

Marie-Anne Cam and Vikash Ramiah

Bilateral internal debt financing and tax planning of multinational firms pp. 191-209

Michael Overesch and Georg Wamser

Financial flexibility, corporate investment and performance: evidence from financial crises pp. 211-250

Özgür Arslan-Ayaydin, Chris Florackis and Aydin Ozkan

Are CEO stock option grants optimal? Evidence from family firms and non-family firms around the Sarbanes–Oxley Act pp. 251-292

Hongfei Tang

The aftermath of the subprime crisis: a clustering analysis of world banking sector pp. 293-308

José Dias and Sofia Ramos

Optimal portfolio choice of gold assets in the differential market and differential game structures pp. 309-325

Jin-Ray Lu and Chih-Ming Chan

Outsourcing with long term contracts: capital structure and product market competition effects pp. 327-356

Joao Teixeira

The implied intra-day probability of informed trading pp. 357-371

Raman Kumar and Marius Popescu

Volume 42, issue 1, 2014

Dissecting and connecting the growth and accounting distortion components of accruals pp. 1-28

Donglin Li

Equivalent valuations in cash flow and accounting models pp. 29-49

Richard Sweeney

Corporate tax avoidance and the timeliness of annual earnings announcements pp. 51-67

Aaron Crabtree and Thomas Kubick

Earnings management and IPO anomalies in China pp. 69-93

Zhe Shen, Jerry Coakley and Norvald Instefjord

Asymmetric stock price and liquidity responses to changes in the FTSE SmallCap index pp. 95-122

Ernest Biktimirov and Boya Li

Corporate cash holdings and political connections pp. 123-142

Matthew Hill, Kathleen Fuller, G. Kelly and Jim Washam

Do dividend initiations signal a reduction in risk? Evidence from the option market pp. 143-158

Jeffrey Jones, Jenny Gu and Pu Liu

Uncovering a positive risk-return relation: the role of implied volatility index pp. 159-170

Angelos Kanas