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Advances in Quantitative Analysis of Finance and Accounting (New Series, 2011). Vol.9
- 點閱：2
- 作者： Cheng F. Lee, Alice C. Lee編著
- 出版社：Ainosco Press
- 出版年：2011
- ISBN：9789866286438
- 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 six chapters which cover interest rate theory: 1. Positive Interest Rates and Yields: Additional Serious Considerations; 2. Collapse of Dimensionality in the Interest Rate Term Structure.
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 9(第vii頁)
- List of Contributors(第xi頁)
- Chapter 1 Analyst Forecast Accuracy and Firm Growth／Philip H. Siegel, Jeffrey P. Lessard, Khondkar E. Karim(第1頁)
- Chapter 2 Are Auditor’s Going Concern Opinions Affected by Debt-Related Events?／Lee J. Yao, Chunhui Liu(第33頁)
- Chapter 3 The Determinants of More Frequent Disclosure: The Case of Issuing Monthly Sales Reports by Retail Firms／Erik Devos, Andrew K. Prevost, Andrew C. Spieler, Yiuman Tse(第53頁)
- Chapter 4 Analysts’ Earnings Forecasts Bias and the Confirmatory Role of Accounting／Yoel Beniluz(第75頁)
- Chapter 5 An Examination of Long-Lived Asset Impairments: Write-Off Characteristics, Timeliness, and Market Reaction／Chia-Ling Chao, Shwu-Min Horng(第113頁)
- Chapter 6 The Effects of Nonfinancial Performance Measures on Employee Job Satisfaction／Chong M. Lau, Brigitte Oger(第147頁)
- Chapter 7 Does Stock Market Appreciate the Implication of Order Backlog for Future Earnings? A Re-examination／Shu-Hua Lee, Po-Sheng Ko, Wen-Chih Lee, Yann-Ching Tsai(第173頁)
- Chapter 8 Explaining the Surprising Performance of Whisper Forecasts ofEarnings／Susan Machuga, Karen Teitel, Ray Pfeiffer, Eng Wu(第201頁)
- Chapter 9 Using Quarterly Earnings to Predict Stock Price／Huong N. Higgins(第239頁)
- Chapter 10 Earnings Forecast Disclosures and Their Differential Value Relevance: A Study of Australian IPOs／Neil Hartnett(第261頁)
- Chapter 11 Derivative Use and Accounting Regulation Change: Does SFAS No. 133 Hedge Accounting Affect Currency Risk Management Decisions?／Stephen Makar, Li Wang, Pervaiz Alam(第287頁)
- Chapter 12 A New Multi-objective Approach for the Portfolio Selection Problem with Skewness／Walid Zghal, Charles Audet, Gilles Savard(第317頁)
- Index(第337頁)
