Review of Quantitative Finance and Accounting

1995 - 2025

Current editor(s): Cheng-Few Lee

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Volume 57, issue 4, 2021

The effect of TARP on lending: Evidence from the lead bank’s share in syndicated loans pp. 1169-1193

Bolortuya Enkhtaivan and Wenling Lu

The impact of financial regulation on the stickiness of credit card lending rate: evidence from the USA pp. 1195-1213

Ming-Hua Liu, Tianyun Liu, Keshab Shrestha and Yang Zhang

Geographic location of audit committee chairs and accruals quality: evidence from China pp. 1215-1246

C. S. Agnes Cheng, Yuan Huang, Sun and Yumiao Yu

Do investors value frequent issuers in securitization? pp. 1247-1282

Solomon Deku, Alper Kara and Nodirbek Karimov

Deal-to-deal marginal efficiency dynamics of serial US banking acquirers pp. 1283-1308

Jamal Al-Khasawneh and Benito A. Sanchez

The cash-holding link within the supply chain pp. 1309-1344

Tri Tri Nguyen, Manh Cuong Nguyen, Hung Quang Bui and Tuyet Nhung Vu

Loss sensitive investors and positively biased analysts in Hong Kong stock market pp. 1345-1371

Taufiq Choudhry, Gishan Dissanaike, Ranadeva Jayasekera, Woo-Young Kang and Matthias Nnadi

Estimating volatility clustering and variance risk premium effects on bank default indicators pp. 1373-1392

Turalay Kenc and Emrah Çevik

The value of in-person banking: evidence from U.S. small businesses pp. 1393-1435

Song Zhang, Liang Han, Konstantinos Kallias and Antonios Kallias

Not all shadow banking is bad! Evidence from credit intermediation of non-financial Chinese firms pp. 1437-1462

Vinh Q. T. Dang, Isaac Otchere, Erin P. K. So and Isabel K. M. Yan

Evaluating risks-based communities of Mafia companies: a complex networks perspective pp. 1463-1486

Nicola Giuseppe Castellano, Roy Cerqueti and Bruno Maria Franceschetti

Accrual mispricing, value-at-risk, and expected stock returns pp. 1487-1517

Prodosh Simlai

Volume 57, issue 3, 2021

Measuring misleading information in IPO prospectuses pp. 819-843

Wenbo Ma, Xinjie Wang, Yuan Wang and Ge Wu

Accounting for preference dependency in target costing – a note pp. 845-858

Carsten Homburg, André Hoppe, Roman Schick and Amelie Braul

Can sell-side analysts’ experience, expertise and qualifications help mitigate the adverse effects of accounting reporting complexity? pp. 859-897

Rani Hoitash, Udi Hoitash and Ari Yezegel

Concentrate or diversify? The relationship between tenant concentration and REIT performance pp. 899-927

Chen Zheng and Bing Zhu

Does liquidity drive stock market returns? The role of investor risk aversion pp. 929-958

Qingjing Zhang, Taufiq Choudhry, Jing-Ming Kuo and Xiaoquan Liu

Who’s behind the wheel? The role of social and media news in driving the stock–bond correlation pp. 959-1007

Mohammad Alomari, Abdel Razzaq Al Rababa’a, Ghaith El-Nader and Ahmad Alkhataybeh

The application of proxy methods for estimating the cost of equity for unlisted companies: evidence from listed firms pp. 1009-1031

Julio Sarmiento, Mehdi Sadeghi, Juan S. Sandoval and Edgardo Cayon

Do economic statistics contain information to predict stock indexes futures prices and returns? Evidence from Asian equity futures markets pp. 1033-1060

Jacinta Chan Phooi M’ng and Ham Yi Jer

Is Foreign Exchange Risk Priced in Bank Loan Spreads? pp. 1061-1092

Young Sang Kim, Junyoup Lee and Ha-Chin Yi

News sentiment and stock market volatility pp. 1093-1122

Yen-Ju Hsu, Yang-Cheng Lu and J. Jimmy Yang

The value relevance of comprehensive income under alternative presentation formats permitted by ASU 2011-05 pp. 1123-1153

Li Huang, Marc Cussatt and Bernard Wong-On-Wing

Optimizing candlesticks patterns for Bitcoin's trading systems pp. 1155-1167

Gil Cohen

Volume 57, issue 2, 2021

Data-driven tree structure for PIN models pp. 411-427

Emily Lin, Chu-Lan Michael Kao and Natasha Sonia Adityarini

Distress risk puzzle and analyst forecast optimism pp. 429-460

K. C. Kenneth Chu and W. H. Sophia Zhai

Systemic risk, real GDP growth, and sentiment pp. 461-485

Angelos Kanas and Panagiotis Zervopoulos

The effectiveness of chief financial officer board membership in improving corporate investment efficiency pp. 487-521

Yin Liu, Huiqi Gan and Khondkar Karim

The ownership effect on corporate investment distortion in the transitional economies: Mitigating or exacerbating? pp. 523-555

Ying Wu, Hong Kim Duong, E. Libin and Hong Yao

Disclosure quality vis-à-vis disclosure quantity: Does audit committee matter in Omani financial institutions? pp. 557-594

Hidaya Lawati, Khaled Hussainey and Roza Sagitova

Discontinued operations and analyst forecast accuracy pp. 595-627

Brooke Beyer, Binod Guragai and Eric T. Rapley

Stock market signals and consequences of securities class actions lawsuits: a microstructure perspective pp. 629-655

Antonio Figueiredo, Shahid S. Hamid and Richard Holowczak

Religiosity, borrower gender and loan losses in microfinance institutions: a global evidence pp. 657-692

Ernest Gyapong, Daniel Gyimah and Ammad Ahmed

The effect of board composition and managerial pay on Saudi firm performance pp. 693-758

Mamdouh Abdulaziz Sa Al-Faryan

Maintaining cost and ruin probability pp. 759-793

Andreas Karathanasopoulos, Chia Chun Lo, Xiaorong Ma and Zhenjiang Qin

Familiarity bias and earnings-based equity valuation pp. 795-818

Yashu Dong, Danqing Young and Yinglei Zhang

Volume 57, issue 1, 2021

Assessing models of individual equity option prices pp. 1-28

Gurdip Bakshi, Charles Cao and Zhaodong Zhong

Why do bank holding companies purchase bank-owned life insurance? pp. 29-59

Rebel Cole, Travis Davidson and Hongxia Wang

Testing for efficiency in the Saudi stock market: does corporate governance change matter? pp. 61-90

Mamdouh Abdulaziz Sa Al-Faryan and Everton Dockery

Time-varying information share and autoregressive loading factors: evidence from S&P 500 cash and E-mini futures markets pp. 91-110

Yang Hou, Steven Li and Fenghua Wen

Corporate political transparency and the cost of debt pp. 111-145

D. G. DeBoskey, Yutao Li, Gerald J. Lobo and Yan Luo

Testing stock market contagion properties between large and small stock markets pp. 147-202

EnDer Su

Stock price reactivity to earnings announcements: the role of the Cammer/Krogman factors pp. 203-234

O. Miguel Villanueva and Steven Feinstein

R&D investment intensity and jump volatility of stock price pp. 235-277

Cheng Jiang, Kose John and David Larsen

Does firm payout policy affect shareholders’ dissatisfaction with directors? pp. 279-320

Paul Tanyi, David B. Smith and Xiaoyan Cheng

Institutional cross-ownership, heterogeneous incentives, and negative premium mergers pp. 321-351

Erin Oldford and Isaac Otchere

Bank regulation and systemic risk: cross country evidence pp. 353-387

Lei Chen, Hui Li, Frank Hong Liu and Yue Zhou

Institutional underperformance: Should managers listen to the sell-side before trading? pp. 389-410

Jeffrey Hobbs, Vivek Singh and Madhumita Chakraborty

Volume 56, issue 4, 2021

Agency cost of CEO perquisites in bank loan contracts pp. 1221-1258

Chia-Ying Chan, Iftekhar Hasan and Chih-Yung Lin

Do record earnings affect market reactions to earnings news? pp. 1259-1287

Juwon Jang and Eunju Lee

Board busyness and new insights into alternative bank dividends models pp. 1289-1328

Vu Quang Trinh, Marwa Elnahass and Aly Salama

Equity premium puzzle or faulty economic modelling? pp. 1329-1342

Abootaleb Shirvani, Stoyan V. Stoyanov, Frank J. Fabozzi and Svetlozar T. Rachev

The nonlinear relation between financing decisions and option compensation pp. 1343-1356

Yoon K. Choi, Seung Hun Han and Seongjae Mun

Joint estimation of volatility risk and tail risk premia with time-varying macro-state-dependent property pp. 1357-1397

Sonnan Chen and Yuchi Gu

Does ownership structure affect performance? Evidence from Chinese mutual funds pp. 1399-1435

Emmanuel Mamatzakis and Bingrun Xu

Corporate governance and product market competition: evidence from import tariff reductions pp. 1437-1473

David Gempesaw

A reexamination of the tendering profit anomaly pp. 1475-1501

Palani-Rajan Kadapakkam, Hongxian Zhang and Sinan Yildirim

Does CEO myopia impede growth opportunities? pp. 1503-1535

Murad Antia, Christos Pantzalis and Jung Chul Park

Product market competition, stock price informativeness, and IFRS adoption: evidence from Europe pp. 1537-1559

Jing Wang, Wei Li and Arno Forst

Do corporate insiders trade on future stock price crash risk? pp. 1561-1591

Guanming He, Helen Mengbing Ren and Richard Taffler

Investor sentiment effects on share price deviations from their intrinsic values based on accounting fundamentals pp. 1593-1621

Yiannis Karavias, Stella Spilioti and Elias Tzavalis

Volume 56, issue 3, 2021

Earnings management surrounding forced CEO turnover: evidence from the U.S. property-casualty insurance industry pp. 819-847

Jiang Cheng, J. David Cummins and Tzuting Lin

Asymmetrical impacts from overnight returns on stock returns pp. 849-889

Alex Huang, Ming-Che Hu and Quang Thai Truong

Did SFAS 141/142 improve the market’s understanding of net assets, goodwill, or other intangible assets? pp. 891-915

Peter M. Johnson, Thomas J. Lopez and Trevor L. Sorensen

A new measure of model misspecification with the no-arbitrage constraint: extending the second Hansen–Jagannathan distance pp. 917-938

Yuewu Xu

The effect of insider trading laws and enforcement on stock market transaction cost pp. 939-964

Frank O. Kwabi and Agyenim Boateng

Reformulating prospect theory to become a von Neumann–Morgenstern theory pp. 965-985

Jack Clark Francis

CEO profile and earnings quality pp. 987-1025

Tri Tri Nguyen, Chau Minh Duong and Sunitha Narendran

Lottery-type stocks and corporate strategies at the turn of the month pp. 1027-1055

Yun Meng and Christos Pantzalis

Auditor response to changing risk: money market funds during the financial crisis pp. 1057-1086

Kyle D. Allen and Drew B. Winters

Revisiting disposition effect and momentum: a quantile regression perspective pp. 1087-1128

Mohamed Ahmed and John A. Doukas

At what life-cycle stage does the auditors’ going concern report add value? pp. 1129-1157

Kathleen Bakarich, Jiaxin Liu and Joseph Weintrop

Do failed auditors receive lower audit fees from continuing engagements? pp. 1159-1190

Kam-Wah Lai and Ferdinand A. Gul

The effect of distracted audit committee members on earnings quality pp. 1191-1219

Susan Elkinawy, Joshua Spizman and Hai Tran

Volume 56, issue 2, 2021

A bold move or biting off more than they can chew: examining the performance of small acquirers pp. 393-422

Nancy L. Harp, Kevin H. Kim and Derek K. Oler

Is managerial rent extraction associated with tax aggressiveness? Evidence from informed insider trading pp. 423-452

Yonghong Jia and Xinghua Gao

Does managerial reluctance of dividend cuts signal future earnings? pp. 453-478

James Juichia Lin and Cheng Few Lee

The impact of XBRL on real earnings management: unexpected consequences of the XBRL implementation in China pp. 479-504

Songsheng Chen, Jun Guo, Qingqing Liu and Xiaoxiao Tong

Differential risk effect of inside debt, CEO compensation diversification, and firm investment pp. 505-543

Cheng Few Lee, Chengru Hu and Maggie Foley

Earnings forecasts: the case for combining analysts’ estimates with a cross-sectional model pp. 545-579

Vitor Azevedo, Patrick Bielstein and Manuel Gerhart

Abnormal inventory and performance in manufacturing companies: evidence from the trade credit channel pp. 581-617

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

Intertemporal asset pricing with bitcoin pp. 619-645

Dimitrios Koutmos and James Payne

Analysis of the bitcoin stock market indexes using comparative study of two models SV with MCMC algorithm pp. 647-673

A. Hachicha and F. Hachicha

CEO chairman controversy: evidence from the post financial crisis period pp. 675-713

Walter Gontarek and Yacine Belghitar

Changes in Big N auditors’ client selection and retention strategies over time pp. 715-754

Daniel Aobdia, Luminita Enache and Anup Srivastava

Do more mergers and acquisitions create value for shareholders? pp. 755-787

Shaomeng Li, Guy S. Liu and Andros Gregoriou

Interaction effects of corporate hedging activities for a multi-risk exposure: evidence from a quasi-natural experiment pp. 789-818

Markus Hang, Jerome Geyer-Klingeberg, Andreas W. Rathgeber, Clémence Alasseur and Lena Wichmann

Volume 56, issue 1, 2021

Risk exposures of European cooperative banks: a comparative analysis pp. 1-23

Davide Salvatore Mare and Dieter Gramlich

Option pricing under stock market cycles with jump risks: evidence from the S&P 500 index pp. 25-51

Shin-Yun Wang, Ming-Che Chuang, Shih-Kuei Lin and So- De Shyu

Firms cash management, adjustment cost and its impact on firms’ speed of adjustment: a cross country analysis pp. 53-89

Qazi Amin and Tom Williamson

Do futures lead the index under stress? Evidence from the 2015 Chinese market turmoil and its aftermath pp. 91-110

Shuxin Guo

The predictive strength of MBS yield spreads during asset bubbles pp. 111-142

Solomon Deku, Alper Kara and Artur Semeyutin

How reverse merger firms raise capital in PIPEs: search costs and placement agent reputation pp. 143-184

Onur Bayar, Yini Liu and Juan Mao

Examining the stock performance of acquirers where the acquirer or target hold patents pp. 185-217

Kevin H. Kim, Derek K. Oler and Juan Manuel Sanchez

The effect of management control mechanisms through risk-taking incentives on asymmetric cost behavior pp. 219-243

Wulung Li, Ramachandran Natarajan, Yan Zhao and Kenneth Zheng

Strategic usefulness of ignorance: evidence from income smoothing via retained interest of securitized loans pp. 245-272

Emre Kilic, Gerald Lobo, Tharindra Ranasinghe and Lin Yi

Government customers, institutional investment horizons, and liquidity risk pp. 273-296

Brian Boscaljon, Hongrui Feng, Yuecheng Jia and Qian Sun

Geographic proximity, long-term institutional ownership, and corporate social responsibility pp. 297-328

Kiyoung Chang, Jean Kabongo and Ying Li

Information flow and price discovery dynamics pp. 329-367

Lei Wu, Kuan Xu and Qingbin Meng

Alternative profitability measures and cross-section of expected stock returns: international evidence pp. 369-391

Nusret Cakici, Sris Chatterjee, Yi Tang and Lin Tong