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Advances in Quantitative Analysis of Finance and Accounting (New Series). Vol.16
- 點閱：2
- 作者： Cheng F. Lee編著
- 出版社：Ainosco Press
- 出版年：2018
- ISBN：9789866286735
- 格式：PDF,JPG
- 系列書： Advances in Quantitative Analysis of Finance and Accounting，本系列共9本
Advances in Quantitative Analysis of Finance and Accounting (New Series) is an annual publication designed to disseminate developments in the quantitative analysis of finance and accounting. The publication is a forum for statistical and quantitative analyses of issues in finance and accounting as well as applications of quantitative methods to problems in financial management, financial accounting, and business management. The objective is to promote interaction between academic research in finance and accounting and applied research in the financial community and the accounting profession.
The papers in this volume cover a wide range of topics including corporate finance and debt management, earnings management, equity market, auditing, option pricing theory, and interest rate theory.
In this volume there are eleven chapters, five of them are corporate finance and debt management: 1. Liquidity and Adverse Selection: Evidence from the Five-or-Fewer Rule Change; 2. Changing Business Environment and the Value of Relevance of Accounting Information; 3. Pricing Risky Securities in Hidden Markov-Modulated Poisson Processes; 4. An Empirical Assessment of Alternative Dividend Expectation Models; 5. Quantitative Market Risk Disclosure, Bond Default Risk and The Cost of Debt: Why Value At Risk? There are two of the other
The remaining four chapters cover financial analysts earnings forecasts, equity market, auditing, and option pricing theory. These four papers are: 1. Investors’Apparent Under-weighting of Financial Analysts’ Earnings Forecasts: The Role of Share Price Scaling and Omitted Risk Factors; 2. Predicting Stock Price by Applying the Residual Income Model and Bayesian Statistics; 3. Intertemporal Associations Between Non-Audit Services and Auditors’ Tendency to Allow Discretionary Accruals; 4. Put Option Portfolio Insurance vs. Asset Allocation.
- Preface to Volume 16(第vii頁)
- List of Contributors(第xi頁)
- Chapter 1 Corporate Governance and Firm Performance in Hong Kong／Ben K. F. Wong, Gordon Y. N. Tang(第1頁)
- Chapter 2 Uncertainty of Client Importance and Information Asymmetry／Pei-Gi Shu, Tsung-Kang Chen, Wen-Jye Hung, Wei-Lang Chang(第33頁)
- Chapter 3 Impact of Corporate Social Responsibility Activities on／Analysts’ Behavior Avishek Bhandari, Mark Kohlbeck(第73頁)
- Chapter 4 Identifying Key Factors in Accounting-Based Models of Credit Risk Based on a Predictive Model Averaging Approach／Laura Vana, Paul Hofmarcher, Bettina Grün, Kurt Hornik(第117頁)
- Chapter 5 Auditor Industry Specialization and Client Cash Holdings: An Information Asymmetry Perspective／Pei-Gi Shu, Tsung-Kang Chen, Wen-Jye Hung, Wei-Fang Hsu(第147頁)
- Chapter 6 Diversification Strategy and Earnings Informativeness for Security Valuation／Hung-Shu Fan, Hua Lee, Hsien-Li Lee(第183頁)
- Chapter 7 Auditor Industry Specialization and Decision Usefulness of Financial Reports in an Emerging Market／Hsien-Li Lee, Hua Lee, Chien-Chung Chen(第207頁)
- Chapter 8 What Explains the Commonly Observed Ex-Dividend Day Price Behavior of Stocks?／Raad Jassim, Duong Nguyen, Joe Z. Shangguan, Gopala Vasudevan(第237頁)
- Chapter 9 Do Share Repurchases Impact Analysts’ Activity and Informativeness?／Hubert de La Bruslerie(第267頁)
- Chapter 10 Understanding Loan Loss Reserves under IFRS 9: A Simulation-Based Approach／Barbara Seitz, Tami Dinh, Andreas Rathgeber(第311頁)
- Chapter 11 Explaining the Choice of Whether to Use Relative Performance Evaluation in Executive Compensation Plans／James W. Bannister, Harry A. Newman, Joseph Weintrop(第359頁)
- Index(第391頁)
