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Advances in Quantitative Analysis of Finance and Accounting (New Series, 2012). Vol.10
- 點閱：1
- 作者： Cheng F. Lee, Alice C. Lee編著
- 出版社：Ainosco Press
- 出版年：2012
- ISBN：9789866286629
- 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 10(第vii頁)
- List of Contributors(第xi頁)
- Chapter 1 Corporate Governance and Performance: New Evidence Using Nonlinear Principal Component Analysis／Chrisostomos Florackis, Krisztián Palotás(第1頁)
- Chapter 2 Does Increased Regulation and Legislation Improve The 8-K Reporting Behavior of Firms?／Khondkar Karim, Robert E. Pinsker(第31頁)
- Chapter 3 How Do Capital and Size Affect Bank Profitability? A Quantile Regression Approach／Shang-En Shine Yu, Chii-Shyan Kuo(第63頁)
- Chapter 4 Evidence Regarding Elimination of IFRS-U.S. GAAP Reconciliation／Christopher T. Edmonds, Jennifer E. Edmonds, John J. Maher(第83頁)
- Chapter 5 Corporate Loan Spreads, Market Power, and the Default-Free Rate／Aron A. Gottesman(第117頁)
- Chapter 6 The Impact of PhD Programs on Finance Research／Dave O. Jackson, Cynthia J. Brown(第141頁)
- Chapter 7 Investor Protection and Corporate Ownership Concentration: Evidence from U.S.Companies／Baozhi Qu(第161頁)
- Chapter 8 Re-Examining Accounting Conservatism: The Importance of Adjusting for Firm Heterogeneity／Alan G. Huang, Yao Tian, Tony S. Wirjanto(第193頁)
- Chapter 9 Seasoned Equity Offerings and Analyst Earnings Forecasts／Ahmad Etebari, Wenjuan Xie(第225頁)
- Chapter 10 Testing a Potential Signaling of Capital Structure Decisions in Transitional Market:Subset Model Selection Approach／Tarek I. Eldomiaty, Mohamed A. Ismail, Wael Mostafa(第255頁)
- Chapter 11 CEO Domination and Audit Fees: Do Auditors Price the Potential Risk of Disperse Pay among the Top Management Team?／Yezen Kannan, Seema Pissaris, Kimberly C. Gleason(第285頁)
- Index(第317頁)
