Review of Quantitative Finance and Accounting

1995 - 2025

Current editor(s): Cheng-Few Lee

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Volume 55, issue 4, 2020

A machine learning approach to univariate time series forecasting of quarterly earnings pp. 1163-1179

Jan Alexander Fischer, Philipp Pohl and Dietmar Ratz

Family firms and long-term orientation of SG&A expenditures pp. 1181-1206

Chih-Yang Tseng

The economic benefits of returned-global Chinese IPOs pp. 1207-1239

Jerry W. Chen, In-Mu Haw, Jianfu Shen and Pauline W. Wong

Volatility and asymmetric dependence in Central and East European stock markets pp. 1241-1303

Nathan Lael Joseph, Thi Thuy Anh Vo, Asma Mobarek and Sabur Mollah

Identity of multiple large shareholders and corporate governance: are state-owned entities efficient MLS? pp. 1305-1340

Sen Lin, Fengqin Chen and Lihong Wang

Government control and the value of cash: evidence from listed firms in China pp. 1341-1369

Xinyu Yu and Ping Wang

When enough is not enough: bank capital and the Too-Big-To-Fail subsidy pp. 1371-1406

Michael B. Imerman

Selection bias and pseudo discoveries on the constancy of stock return anomalies pp. 1407-1426

Russell P. Robins and Geoffrey Peter Smith

The value of innovation and the spillover effect on alliance partners pp. 1427-1457

Jianping Qi, Ninon K. Sutton and Qiancheng Zheng

Another look at value and momentum: volatility spillovers pp. 1459-1479

Klaus Grobys and Sami Vähämaa

Impact of economic policy uncertainty on disclosure and pricing of earnings news pp. 1481-1512

Sharad Asthana and Rachana Kalelkar

Wealth effects of relative firm value in M&A deals: reallocation of physical versus intangible assets pp. 1513-1548

Debarati Bhattacharya and Wei-Hsien Li

Volume 55, issue 3, 2020

Multiday expected shortfall under generalized t distributions: evidence from global stock market pp. 803-825

Robina Iqbal, Ghulam Sorwar, Rose Baker and Taufiq Choudhry

Valuation ratio style investing and economic sentiment: evidence from major Eurozone markets pp. 827-856

Spyros I. Spyrou

The effects of ownership structure, sub-optimal cash holdings and investment inefficiency on dividend policy: evidence from Indonesia pp. 857-900

Abdul Moin, Yilmaz Guney and Izidin El Kalak

Has stock exchange demutualization improved market quality? International evidence pp. 901-934

Kobana Abukari and Isaac Otchere

Does idiosyncratic risk matter in IPO long-run performance? pp. 935-981

Marie-Claude Beaulieu and Habiba Mrissa Bouden

White Knights or Machiavellians? Understanding the motivation for reverse takeovers in Singapore and Thailand pp. 983-1001

Pantisa Pavabutr

Insider trading around auto recalls: Does investor attention matter? pp. 1003-1033

Omer N. Gokalp, Sami Keskek, Abdullah Kumas and Marshall A. Geiger

What does the timing of dividend reductions signal? pp. 1035-1061

Xin Che and Kathleen P. Fuller

The roles of rating outlooks: the predictor of creditworthiness and the monitor of recovery efforts pp. 1063-1091

Winnie P. H. Poon and Jianfu Shen

Distress risk, product market competition, and corporate bond yield spreads pp. 1093-1135

Han-Hsing Lee

Social media, political uncertainty, and stock markets pp. 1137-1153

Rui Fan, Oleksandr Talavera and Vu Tran

Recap of the 30th annual conference on Financial Economics and Accounting, November 1–2, 2019 pp. 1155-1162

Cheng Few Lee, Kose John, Anthony Lynch, Joshua Ronen and Paul Zarowin

Volume 55, issue 2, 2020

Conditional dependence in post-crisis markets: dispersion and correlation skew trades pp. 389-426

Oleg Sokolinskiy

CEO tenure and audit pricing pp. 427-459

Santanu Mitra, Hakjoon Song, Sang Mook Lee and Shin Hyoung Kwon

Co-opted directors, gender diversity, and crash risk: evidence from China pp. 461-500

Erin H. Kao, Ho-Chuan Huang, Hung-Gay Fung and Xiaojian Liu

Accounting conservatism and banking expertise on board of directors pp. 501-539

Tri Tri Nguyen, Chau Minh Duong, Nguyet Thi Minh Nguyen and Hung Quang Bui

Are all outside directors created equal with respect to firm disclosure policy? pp. 541-577

Luminita Enache, Antonio Parbonetti and Anup Srivastava

The impact of audit committee expertise on auditor resources: the case of Israel pp. 579-603

Omer Berkman and Shlomith D. Zuta

Discretionary loan loss provision behavior in the US banking industry pp. 605-645

Dung Tran, M. Kabir Hassan and Reza Houston

Did the banking sector foresee the financial crisis? Evidence from risk factor disclosures pp. 647-669

Mehrzad Azmi Shabestari, Kevin Moffitt and Bharat Sarath

Optimal portfolio and spending rules for endowment funds pp. 671-693

Muhammad Kashif, Francesco Menoncin and Iqbal Owadally

Post-earnings announcement drift and parameter uncertainty: evidence from industry and market news pp. 695-738

Claire Y. C. Liang and Rengong Zhang

Does the monitoring effect of Big 4 audit firms really prevail? Evidence from managerial expropriation of cash assets pp. 739-768

Pinghsun Huang, Yi-Chieh Wen and Yan Zhang

Top management tournament incentives and credit ratings pp. 769-801

James W. Bannister, Harry A. Newman and Emma Y. Peng

Volume 55, issue 1, 2020

Foreign institutional ownership and demand for accounting conservatism: evidence from an emerging market pp. 1-27

Mohamed Khalil, Aydin Ozkanc and Yilmaz Yildiz

Bank earnings management and analyst coverage: evidence from loan loss provisions pp. 29-54

Yongtao Hong, Fariz Huseynov, Sabuhi Sardarli and Wei Zhang

Credit information sharing and loan default in developing countries: the moderating effect of banking market concentration and national governance quality pp. 55-103

Samuel Fosu, Albert Danso, Henry Agyei-Boapeah, Collins Ntim and Emmanuel Adegbite

The influence of cultural diversity on the convergence of IFRS: evidence from Nigeria IFRS implementation pp. 105-121

Jude Edeigba, Christopher Gan and Felix Amenkhienan

On accounting’s twenty-first century challenge: evidence on the relation between intangible assets and audit fees pp. 123-162

Sudip Datta, Anand Jha and Manoj Kulchania

Model and estimation risk in credit risk stress tests pp. 163-199

Peter Grundke, Kamil Pliszka and Michael Tuchscherer

Differential market valuations of board busyness across alternative banking models pp. 201-238

Marwa Elnahass, Kamil Omoteso, Aly Salama and Vu Quang Trinh

Price limit changes, order decisions, and stock price movements: an empirical analysis of the Taiwan Stock Exchange pp. 239-268

Donald Lien, Pi-Hsia Hung and Chiu-Ting Pan

The risk management implications of using end of day consensus pricing for single name CDS pp. 269-304

Tavy Ronen, Oleg Sokolinskiy and Ben Sopranzetti

Of substitutes and complements: trade credit versus bank loans in Japan, 1980–2012 pp. 305-326

Chim Lau and Ulrike Schaede

When analysts encounter lottery-like stocks: lottery-like stocks and analyst stock recommendations pp. 327-353

Mei-Chen Lin

Mutual funds, tunneling and firm performance: evidence from China pp. 355-387

Amon Chizema, Wei Jiang, Jing-Ming Kuo and Xiaoqi Song

Volume 54, issue 4, 2020

The impact of cash flow management versus accruals management on credit rating performance and usage pp. 1163-1193

Eliza Xia Zhang

How effective is central bank communication in emerging economies? An empirical analysis of the chinese money markets responses to the people’s bank of China’s policy communications pp. 1195-1219

Shiwei Su, Ahmad Hassan Ahmad and Justine Wood

Why does stock-market investor sentiment influence corporate investment? pp. 1221-1246

Ding Du and Ou Hu

Are college education and job experience complements or substitutes? Evidence from hedge fund portfolio performance pp. 1247-1278

Byoung Uk Kang, Jin-Mo Kim, Oded Palmon and Zhaodong Zhong

Risk dynamics around restatement announcements pp. 1279-1313

Katsiaryna Salavei Bardos, Brandon N. Cline and Gregory Koutmos

Cohabitation before marriage: do prior alliances enhance post-merger performance? pp. 1315-1349

Zhaozhao He, Han Yu and Lijing Du

Labor protection, ownership concentration, and cost of equity capital: international evidence pp. 1351-1387

Teresa Chu, In-Mu Haw, Simon S. M. Ho and Xu Zhang

Corporate social responsibility and trade credit pp. 1389-1416

Hongkang Xu, Jia Wu and Mai Dao

The certification role of insider participation in PIPEs pp. 1417-1447

Ioannis V. Floros, Nandu J. Nagarajan and Shiva Sivaramakrishnan

Can mutual funds time investor sentiment? pp. 1449-1486

Yao Zheng, Eric Osmer and Liancun Zheng

News announcements and price discovery in the RMB–USD market pp. 1487-1508

Yu-Lun Chen

Tangible and intangible information in emerging markets pp. 1509-1527

Douglas W. Blackburn and Nusret Cakici

Financial econometrics, mathematics, statistics, and financial technology: an overall view pp. 1529-1578

Cheng Few Lee

Volume 54, issue 3, 2020

R&D Investment timing, default and capital structure pp. 779-801

Daniela Bragoli, Flavia Cortelezzi, Pierpaolo Giannoccolo and Giovanni Marseguerra

Operating asymmetries and non-linear spline correction in discretionary accrual models pp. 803-850

Rajiv D. Banker, Dmitri Byzalov, Shunlan Fang and Byunghoon Jin

Securitized banking and interest rate sensitivity pp. 851-876

Brian Du

Hedge fund ownership and voluntary disclosure pp. 877-910

Bok Baik, Jin-Mo Kim, Kyonghee Kim and Sukesh Patro

How do industry peers influence individual firms’ voluntary disclosure strategies? pp. 911-956

Ling Tuo, Ji Yu and Yu Zhang

Does risk disclosure in prospectus matter in ChiNext IPOs’ initial underpricing? pp. 957-979

Monica Hussein, Zhong-guo Zhou and Qi Deng

The SOX 404 control audit and the effectiveness of additional audit effort in lowering the risk of financial misstatements pp. 981-1009

Chan Li, K. K. Raman, Lili Sun and Rong Yang

Bank competition, information specialization and innovation pp. 1011-1035

Lin Tian, Liang Han and Biao Mi

Option-implied filtering: evidence from the GARCH option pricing model pp. 1037-1057

Bingxin Li

Shari’ah-compliant Sukuk versus conventional bond announcements: is there a wealth effect? pp. 1059-1073

Ghadeer Khartabiel, Ahmad Abu-Alkheil, Tunku Salha Tunku Ahmad and Walayet Khan

Does accounting conservatism deter short sellers? pp. 1075-1100

Archana Jain, Chinmay Jain and Ashok Robin

When is cash king? International evidence on the value of cash across the business cycle pp. 1101-1131

Jiaxing You, Ling Lin, Juanjuan Huang and Min Xiao

Real and accrual-based earnings management in the pre- and post- engagement partner signature requirement periods in the United Kingdom pp. 1133-1161

Min Liu

Volume 54, issue 2, 2020

The substitutive relation between voluntary disclosure and corporate governance in their effects on firm performance pp. 413-445

Luminita Enache and Khaled Hussainey

The impact of corporate tax avoidance on analyst coverage and forecasts pp. 447-477

Guanming He, Helen Mengbing Ren and Richard Taffler

Advertising and tax avoidance pp. 479-516

Sattar Mansi, Jianping Qi and Han Shi

Systemic risk-shifting in U.S. commercial banking pp. 517-539

Angelos Kanas and Panagiotis Zervopoulos

Private placements, market discounts and firm performance: the perspective of corporate life cycle analysis pp. 541-564

Kai-Shi Chuang

Adoption of performance-vested equity incentives under investor pressure: window dressing or taking the window of opportunity? pp. 565-587

Chii-Shyan Kuo, Chandra Subramaniam, Xu Wang and Shih-Ti Yu

In search of winning mutual funds in the Chinese stock market pp. 589-616

Dimitrios Koutmos, Bochen Wu and Qi Zhang

Corporate risk-taking after adoption of compensation clawback provisions pp. 617-649

Yin Liu, Huiqi Gan and Khondkar Karim

An improved of Hull–White model for valuing Employee Stock Options (ESOs) pp. 651-669

Erwinna Chendra and Kuntjoro A. Sidarto

Investor learning, earnings signals, and stock returns pp. 671-698

Peng-Chia Chiu and Timothy D. Haight

Share repurchases and accounting conservatism pp. 699-733

Gerald J. Lobo, Ashok Robin and Kean Wu

Lucky lots and unlucky investors pp. 735-751

Tao Chen, Andreas Karathanasopoulos, Stanley Iat-Meng Ko and Chia Chun Lo

The market pricing of negative special items through time: an unintended consequence of regulation change? pp. 753-777

Thomas J. Lopez, Craig A. Sisneros and Trevor Sorensen

Volume 54, issue 1, 2020

Banking market concentration and syndicated loan prices pp. 1-28

Biao Mi and Liang Han

Intra-industry information transfer effects of leading firms’ earnings narratives pp. 29-49

Richard Cazier, Rosemond Desir, Ray J. Pfeiffer and Lumina Albert

The usefulness of the double entry constraint for predicting earnings pp. 51-67

Ehsan Khansalar and Eilnaz Kashefi-Pour

Frequencies of board meetings on various topics and corporate governance: evidence from China pp. 69-110

Jiao Ji, Oleksandr Talavera and Shuxing Yin

The effects of executive compensation and outside monitoring on firms’ pre-repurchase disclosure behavior and post-repurchase performance pp. 111-158

Sheng-Syan Chen, Robin K. Chou and Yun-Chi Lee

Does CEO inside debt compensation benefit both shareholders and debtholders? pp. 159-203

Nilakshi Borah, Hui Liang James and Jung Chul Park

Does internal board monitoring affect debt maturity? pp. 205-245

Onur Kemal Tosun and Lemma W. Senbet

Oil shocks and volatility jumps pp. 247-272

Konstantinos Gkillas, Rangan Gupta and Mark Wohar

The effect of chief financial officers’ accounting expertise on corporate tax avoidance: the role of compensation design pp. 273-296

Ming-Chin Chen, Chia-Wen Chang and Mei-Chueh Lee

On the Market Timing of Hedging: Evidence from U.S. Oil and Gas Producers pp. 297-334

Liu Hong, Yongjia Li, Kangzhen Xie and Claire J. Yan

A study of data-driven momentum and disposition effects in the Chinese stock market by functional data analysis pp. 335-358

Ruanmin Cao, Lajos Horvath, Zhenya Liu and Yuqian Zhao

Stock mergers and acquirers’ subsequent stock price crash risk pp. 359-387

Surendranath Jory, Thanh Ngo and Jurica Susnjara

Suboptimal international equity portfolio diversification and stock market development pp. 389-412

Frank O. Kwabi, Chandra Thapa, Krishna Paudyal and Suman Neupane