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Advances in Financial Planning and Forecasting (New Series). Vol.4
- 點閱：3
- 作者： Cheng F. Lee, Alice C. Lee編著
- 出版社：Ainosco Press
- 出版年：2010
- ISBN：9789866286346
- 格式：PDF,JPG
- 系列書： Advances in Financial Planning and Forecasting，本系列共6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 4(第vii頁)
- List of Contributors(第x頁)
- Chapter 1 The Impact of Integrated Tax System on the Capital Structure and Effective Tax Rates of Firms in Taiwan／Ken Hung, Philip S. Russel and Yin-Chou Chao(第1頁)
- Chapter 2 Income Smoothing Versus Market Discipline／Yasuo Nishiyama(第25頁)
- Chapter 3 The Financial Performance of Downsizing Firms: A New Perspective／Brett King and Carolyn Carroll(第59頁)
- Chapter 4 The Design of an Optimal Corporate Governance System in Taiwan／Anlin Chen, Lanfeng Kao, and Cheng Shou Lu(第77頁)
- Chapter 5 Transmission of Volatility Across Markets: A Study of Co-movement Between Australian and Emerging Equity Markets／Rakesh Gupta and Thadavillil Jithendranathan(第99頁)
- Chapter 6 Diversification, Internationalization, and Capital Structure: Evidence from Taiwan’s Electronics Firms／Hsien-Chang Kuo and Lie-Huey Wang(第123頁)
- Chapter 7 An Economic Analysis of the Japanese Reverse Exchangeable Market／Rodrigo Hernández, Wayne Y Lee and Pu Liu(第165頁)
- Chapter 8 Measuring Mutual Fund Performance Using Return-based Style Analysis／Zhangpeng Gao, Shahidur Rahman and Shafiqur Rahman(第199頁)
- Chapter 9 Financing Acquisitions with Contingent Value Rights (CVR’s)／Rajneesh Sharma(第235頁)
- Chapter 10 Testing the Trade-off and Pecking Order Theories: A Dynamic Panel Framework／Viet A. Dang(第263頁)
- Index(第307頁)
