Review of Quantitative Finance and Accounting

1995 - 2025

Current editor(s): Cheng-Few Lee

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Volume 53, issue 4, 2019

Default risk, state ownership and the cross-section of stock returns: evidence from China pp. 933-966

Lanlan Liu, Dan Luo and Liang Han

CEO network centrality and corporate cash holdings pp. 967-1003

Jose Miranda-Lopez, Svetlana Orlova and Li Sun

The determinants of net interest margin during transition pp. 1005-1029

Maria-Eleni Agoraki and Georgios Kouretas

Inside the board room: the influence of nationality and cultural diversity on cross-border merger and acquisition outcomes pp. 1031-1068

Jian Cao, Kimberly M. Ellis and Mingxiang Li

CEO incentive compensation and stock liquidity pp. 1069-1098

Hongrui Feng and Shu Yan

Political connections and corporate financial decision making pp. 1099-1133

Yacine Belghitar, Ephraim Clark and Abubakr Saeed

Lower tick sizes and futures pricing efficiency: evidence from the emerging Malaysian market pp. 1135-1163

Sunil S. Poshakwale, Jude W. Taunson, Anandadeep Mandal and Michael Theobald

The US financial crisis and corporate dividend reactions: for better or for worse? pp. 1165-1193

Jitka Hilliard, John S. Jahera and Haoran Zhang

The interaction between accounting and real earnings management using simultaneous equation model with panel data pp. 1195-1227

Sarra Elleuch Hamza and Nassira Kortas

Managerial risk-taking incentives and the systemic risk of financial institutions pp. 1229-1258

Jamshed Iqbal and Sami Vähämaa

Volume 53, issue 3, 2019

Mergers & acquisitions and the acquirer-target cultural differences pp. 633-661

Wai-Ming Fong, Kevin C. K. Lam, Pauline W. Y. Wong and Yiwei Yao

Multiple directorships and the value of cash holdings pp. 663-699

Ting-Kai Chou and Hsuan-Ling Feng

Crude oil and gasoline volatility risk into a Realized-EGARCH model pp. 701-720

Bernard Ben Sita

Information disclosure, transparency ranking system and firms’ value deviation: evidence from Taiwan pp. 721-747

Chien-Chi Chu, Kung-Cheng Ho, Chia-Chun Lo, Andreas Karathanasopoulos and I-Ming Jiang

The efficiency of compensation contracting in China: Do better CEOs get better paid? pp. 749-772

Jack K. H. Fung and David Pecha

Afraid of the stock market pp. 773-810

Yuree Lim and Kyoung Tae Kim

Trade liberalization and conditional accounting conservatism: evidence from import competition pp. 811-844

Qing L. Burke, Tim V. Eaton and Mengying Wang

Asymmetric sensitivity of executive bonus compensation to earnings and the effect of regulatory changes pp. 845-869

Sung S. Kwon, Jennifer Yin and Gordian A. Ndubizu

Managerial ability, forecasting quality, and open-market repurchase program completion pp. 871-894

Jian Cao, Yun Cheng, Joanna Golden and Joseph H. Zhang

Friends along supply chain and relationship-specific investments pp. 895-931

Ting Luo and Jianqiao Yu

Volume 53, issue 2, 2019

International equity portfolio investment and enforcement of insider trading laws: a cross-country analysis pp. 327-349

Frank O. Kwabi, Agyenim Boateng and Emmanuel Adegbite

Toward a complete definition of relatedness in merger and acquisition transactions pp. 351-396

Yasser Alhenawi and Martha L. Stilwell

Investor sentiment and aggregate stock returns: the role of investor attention pp. 397-428

Cedric Mbanga, Ali F. Darrat and Jung Chul Park

The asymmetry in firms’ mechanisms of cash holdings adjustments: evidence from the G-5 economies pp. 429-463

Cuong Nguyen

Use of reference point theory to explain the price paid for private targets pp. 465-491

Inga Chira, Luis Garcia-Feijoo and Jeff Madura

Investor sentiment and the cross-section of stock returns: new theory and evidence pp. 493-525

Wenjie Ding, Khelifa Mazouz and Qingwei Wang

Banks’ deferred tax assets during the financial crisis pp. 527-550

J. Douglas Hanna, Zining Li and Wayne Shaw

The effect of local political corruption on earnings quality pp. 551-574

Hongkang Xu, Mai Dao and Jia Wu

Corporate social responsibility and stock split pp. 575-600

Maretno A. Harjoto, Dongshin Kim, Indrarini Laksmana and Richard C. Walton

Price discovery and price leadership of various investor types: evidence from Taiwan futures markets pp. 601-631

Wei-Kuang Chen, Ching-Ting Lin and Cheng-Yi Shiu

Volume 53, issue 1, 2019

The Credit Default Swap market contagion during recent crises: international evidence pp. 1-46

Saker Sabkha, Christian de Peretti and Dorra Hmaied

The influence of uncertainty on the standard-setting decision between fair value and historical cost accounting under asymmetric information pp. 47-72

Christian Blecher

Effects of managerial overconfidence on analyst recommendations pp. 73-99

Mei-Chen Lin, Po-Hsin Ho and Hsiang-Lin Chih

Average pay in banks: do agency problems and bank performance matter? pp. 101-122

Sean M. Harkin, Davide Salvatore Mare and Jonathan N. Crook

Security price formation and informed trading with constrained short selling pp. 123-151

Tyler R. Henry

Do spot food commodity and oil prices predict futures prices? pp. 153-194

Phillip A. Cartwright and Natalija Riabko

Going concern opinions and IPO pricing accuracy pp. 195-238

Natalia Matanova, Tanja Steigner, Bingsheng Yi and Qiancheng Zheng

Systematic risk, the tradeoff of leverage and IPO first-day returns pp. 239-256

Dorsaf Ben Aissia and Narjess Skhiri Hellara

On the investment value of sell-side analyst recommendation revisions in the UK pp. 257-293

Chen Su, Hanxiong Zhang, Kenbata Bangassa and Nathan Lael Joseph

Bank capital structure, capital requirements and SRISK across bank ownership types and financial crisis: panel VAR approach pp. 295-325

Sameh Jouida

Volume 52, issue 4, 2019

Uncertainty of political subsidy, heterogeneous beliefs, and IPO anomalies pp. 923-951

Bo Liu and Kemin Wang

Ranking consistency of systemic risk measures: a simulation-based analysis in a banking network model pp. 953-990

Peter Grundke

Distance, transportation and the underpricing of IPOs pp. 991-1009

Zhangkai Huang, Jinyu Liu and Guangrong Ma

Did the regulatory changes of 1999 and 2001 affect income smoothing behavior of US banks? pp. 1011-1041

Abdullah Mamun, Md Didarul Alam and George Tannous

A Markov decision model for consumer term-loan collections pp. 1043-1064

Zhixin Liu, Ping He and Bo Chen

Debt rollover-induced local volatility model pp. 1065-1084

Oleg Sokolinskiy

Does CEO managerial ability matter? Evidence from corporate investment efficiency pp. 1085-1118

Huiqi Gan

Relative option liquidity and price efficiency pp. 1119-1135

Brian Du

A new measure of firm-group accounting closeness pp. 1137-1161

Jonathan Ross, David Ziebart and Anthony Meder

The link between the share of banks’ Level 3 assets and their default risk and default costs pp. 1163-1189

Ulf Mohrmann and Jan Riepe

Recap of the 29th annual conference on financial economics and accounting, November 16–17, 2018 pp. 1191-1201

Gans Narayanamoorthy, Ted Fee and Cheng Few Lee

Volume 52, issue 3, 2019

Shareholder wealth effects of M&A withdrawals pp. 681-716

Yue Liu

Relative value in corporate bond sectors pp. 717-735

Fei Leng and Gregory Noronha

Bond yield and credit rating: evidence of Chinese local government financing vehicles pp. 737-758

Robin Hang Luo and Linfeng Chen

The impact of elasticity on disposition effect driven momentum, substitutability, size, and January seasonality pp. 759-780

Jared Egginton, Jungshik Hur and Vivek Singh

Managerial risk incentives and accounting conservatism pp. 781-813

Chengru Hu and Wei Jiang

Mean-variance optimization using forward-looking return estimates pp. 815-840

Patrick Bielstein and Matthias X. Hanauer

Managerial overconfidence, ability, firm-governance and audit fees pp. 841-870

Santanu Mitra, Bikki Jaggi and Talal Al-Hayale

Do antidumping measures affect Chinese export-related firms? pp. 871-900

Xiuping Hua, Ying Jiang, Qian Sun and Xinyi Xing

Asymmetric impacts of disaggregated oil price shocks on uncertainties and investor sentiment pp. 901-921

Syed Jawad Hussain Shahzad, Elie Bouri, Naveed Raza and David Roubaud

Volume 52, issue 2, 2019

Testing for the underlying dynamics of bank capital buffer and performance nexus pp. 347-380

Anachit Bagntasarian and Emmanuel Mamatzakis

Idiosyncratic volatility puzzle: influence of macro-finance factors pp. 381-401

Nektarios Aslanidis, Charlotte Christiansen, Neophytos Lambertides and Christos Savva

Fee competition among Big 4 auditors and audit quality pp. 403-438

Sharad Asthana, Inder Khurana and K. K. Raman

Effects of tuition discounting on university’s financial performance pp. 439-466

Abu Jalal and Shahriar Khaksari

On corporate financial distress prediction: What can we learn from private firms in a developing economy? Evidence from Greece pp. 467-491

Evangelos Charalambakis and Ian Garrett

Do forward-looking narratives affect investors’ valuation of UK FTSE all-shares firms? pp. 493-519

Ahmed Hassanein, Alaa Zalata and Khaled Hussainey

Management’s personal ideology and financial reporting quality pp. 521-571

Matthew Notbohm, Katherine Campbell, Adam R. Smedema and Tianming Zhang

Does stable ownership create value? Evidence from the global financial crisis pp. 573-642

Andy Lardon, Christof Beuselinck and Marc Deloof

Semi-parametric real exchange rates dynamics pp. 643-656

Angelos Kanas, Angelos Kotios and Panagiotis Zervopoulos

CEO power, board oversight, and earnings announcement tone pp. 657-680

D. G. DeBoskey, Yan Luo and Linying Zhou

Volume 52, issue 1, 2019

Do shareholder rights influence the direct costs of issuing seasoned equity? pp. 1-33

Don M. Autore, Jeffrey Hobbs, Tunde Kovacs and Vivek Singh

Bank bailouts and corporate insider trading during the financial crisis of 2007–2009 pp. 35-83

Partha Gangopadhyay, Ken C. Yook and Joseph D. Haley

Accounting information quality and systematic risk pp. 85-103

Xuejing Xing and Shan Yan

Financial and corporate social performance in the UK listed firms: the relevance of non-linearity and lag effects pp. 105-158

Emmanuel Adegbite, Yilmaz Guney, Frank Kwabi and Suleiman Tahir

Are investors always compensated for information risk? Evidence from Chinese reverse-merger firms pp. 159-196

Yenn-Ru Chen, Mi-Hsiu Chiang and Chia-Hsiang Weng

Public news announcements, short-sale restriction and informational efficiency pp. 197-229

Siu Kai Choy and Hua Zhang

Do debt covenant violations serve as a risk factor of ineffective internal control? pp. 231-251

Jun Guo, Pinghsun Huang and Yan Zhang

Corporate innovation strategy and disclosure policy pp. 253-288

Ning Jia

How local is local? Evidence from bank competition and corporate innovation in U.S pp. 289-324

Lin Tian and Liang Han

The influence of CEO and CFO power on accruals and real earnings management pp. 325-345

Terry A. Baker, Thomas J. Lopez, Austin L. Reitenga and George W. Ruch