Advances in Quantitative Analysis of Finance and Accounting (New Series) Vol．14(電子書)

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, four of them are corporate finance
papers: 1. An Evaluation of the Usefulness of Alternative Measures of Performance in
Manager’s Bonus Contracts, 5. Is Classified Board the Weak Corporate Governance?
Evidence from Financial Restatements, 6. Occupation Times as a Test of Essentiality:
The Case of Mergers and Acquisitions, and 11. Intent vs. Action: The Determinants of
Share Repurchase Decisions in Australian Open-Market Buy-Backs
Four of the other seven chapters cover financial accounting: 2. Performance
Pricing Debts and Earnings Management, 3. Executive Equity Incentives,
Compensation Committee, and Earnings Manipulation, 4. Effects of Real Earnings
Management: Evidence from Patents, and 7. Market Reaction to Patterns of Earnings
Two chapters cover investment analysis. The papers are: 8. Movements of the
Australian Stock Returns for the 1982 to 1994 Period: A Variance Decomposition
Approach to Financial Risk Analysis and 9. Do Price Limits Increase Stock Market
Volatility in China?
The remaining one chapter covers options: 10. Do call Options and Put
Options Convey Different Information to Firm Performance?
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