Advances in Quantitative Analysis of Finance and Accounting Vol.17

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 accounting, investment analysis, and auditing.
In this volume there are nine chapters, four of them are accounting papers: 1.
Enterprise Risk Management and Analysts’ Forecasts: Evidence From Insurance Companies, 2.
The Association Between the Quality of Accruals and Cash Dividends Conditional on Losses,
4. Under What Circumstances Are Negative Earnings Surprises Paired With Nonnegative Cash
Flow Surprises?, and 7. Business Planning, Cost Allocation, and Activity-Based-Costing in
Logistics Management: A Graph Theory Approach.
Three of the other five chapters cover auditing: 5. Are Busy Audit Committees Effective
Monitors? Evidence From Financial Reporting Quality, 6. Do Clients With Local Auditors
Announce Earnings Earlier?, and 9. Auditor Tenure, Audit Quality, and Debt Covenants.
The remaining two chapters cover investing analysis: 3. Diversification With Value
vs. Growth Stocks: The Impact of Time Horizon, Risk Tolerance, and Sector Tilt and 8.
Ownership Structure, Market Liquidity, and Firm Performance: Evidence From Chinese Listed
Companies.
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