商品簡介
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, financial accounting, investment analysis, and options.
In this volume there are eleven chapters, six of them are financial accounting
papers: 2. Attributes of Accounting Information and the Properties of Analysts’ Forecasts,
3. Earnings Management and Main Bank Relationship: Evidence from Japan, 4.
Earnings Quality, Stock Trading Competition, and Firms’ Investment Efficiency, 6. Does
Trading Volume Increase or Decrease Prior to Earnings Announcements?, 7. Causes and
Consequences of “Discretionary” Goodwill Impairments, and 11. Market Reaction and
Multiple Financial Restatements.
The other five chapters cover corporate finance: 1. The Carrot: Executive
Compensation, Risk-Taking, and Innovation, 5. Corporate Governance Mechanisms
and Firm Value: Analysis of the Influence of Non-Linearity Based on Generalised
Method of Moments (GMM) and Fixed Effects Methods (FE) and Financial Modeling
Implications, 8. Executive Pensions and Optimal Pay Structure, 9. The Market
Valuation Implications of Pension Asset Allocation and Pension Accounting Reform, and
10. Corporate Social Responsibility, Tax Aggressiveness, and Financial Performance.
