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Incl. Electronic Paper Uncertainty Premia for Small and Large Risks
Pavel G. Savor , Mungo Ivor Wilson and Martin Puhl
Temple University - Fox School of Business , University of Oxford - Said Business School and Oesterreichische Nationalbank (OeNB)
Date Posted: April 24, 2015
Working Paper Series
3 downloads

Incl. Electronic Paper The Abandoned Education Cap Policy: Public Participation in Tax Reform Consultation
Australian Tax Forum, Vol. 30, 2015
Patricia O'Keefe , Bernadette Smith , Sonia Shimeld and John Minas
University of Tasmania , University of Tasmania , University of Tasmania and University of Tasmania
Date Posted: April 23, 2015
Accepted Paper Series
3 downloads

Incl. Electronic Paper Will Cars Go Green in the ACT? A Case Study of the Reformed Vehicle Stamp Duty
Australian Tax Forum, Vol. 30, 2015
Anna Mortimore
Griffith University - Griffith Business School
Date Posted: April 23, 2015
Accepted Paper Series
1 downloads

Incl. Electronic Paper Applying the Delphi Method as a Research Technique in Tax Law and Policy
Australian Tax Forum, Vol. 30, 2015
Evgeny Guglyuvatyy and Natalie P. Stoianoff
School of Law & Justice, Southern Cross University and University of Technology Sydney, Faculty of Law
Date Posted: April 23, 2015
Accepted Paper Series
2 downloads

Incl. Electronic Paper The Costs of Compliance and Associated Benefits for Small and Medium Enterprises in New Zealand: Some Recent Findings
Australian Tax Forum, Vol. 30, 2015
Ranjana Gupta and Adrian J. Sawyer
Auckland University of Technology and University of Canterbury
Date Posted: April 23, 2015
Accepted Paper Series
1 downloads

Incl. Electronic Paper Not so Guaranteed: Superannuation Guarantee and Australian Small Businesses
Australian Tax Forum, Vol. 30, 2015
Brett Freudenberg and Scott Sargent
Griffith University - Griffith Business School and Griffith University
Date Posted: April 23, 2015
Accepted Paper Series
2 downloads

Incl. Electronic Paper Has the Charities Act 2013 Changed the Common Law Concept of Charitable 'Public Benefit' and, if so, How?
Australian Tax Forum, Vol. 30, 2015
Fiona Martin
Australian School of Business, UNSW
Date Posted: April 23, 2015
Accepted Paper Series
2 downloads

Incl. Electronic Paper Back to the Future and Beyond
Australian Tax Forum, Vol. 30, 2015
Stephen Barkoczy
Monash University - Faculty of Law
Date Posted: April 23, 2015
Accepted Paper Series
1 downloads

NAV Discount, Governance and Regulation of Italian Real Estate Funds (Quotazione a Sconto, Governance E Regolamentazione Dei Fondi Immobiliari Italiani)
Bancaria No. 01/2010
Massimo Biasin and Annagrazia Quaranta
University of Macerata - Department of Economic & Financial Institutions (DIEF) and University of Camerino - Department of Mathematics and Computer Sciences
Date Posted: April 21, 2015
Accepted Paper Series

Incl. Fee Electronic Paper An Experimental Analysis of the Effects of Non‐Audit Services on Auditor Independence in Appearance in the European Union: Evidence from Germany
Journal of International Financial Management & Accounting, Vol. 26, Issue 2, pp. 150-187, 2015
Reiner Quick and Bent Warming-Rasmussen
Darmstadt University of Technology and University of Southern Denmark
Date Posted: April 08, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Managing Discretionary Accruals and Book‐Tax Differences in Anticipation of Tax Rate Increases: Evidence from China
Journal of International Financial Management & Accounting, Vol. 26, Issue 2, pp. 188-222, 2015
Raymond M. K. Wong , Agnes W. Y. Lo and Michael Firth
City University of Hong Kong (CityUHK) - Department of Accountancy , Lingnan University and Lingnan University - Department of Finance and Insurance
Date Posted: April 08, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Value Relevance of Multinationality: Evidence from Korean Firms
Journal of International Financial Management & Accounting, Vol. 26, Issue 2, pp. 111-149, 2015
Sangno Lee , Minho Kim and Wallace N. Davidson III
Chonbuk National University - College of Business Administration , Chonbuk National University - College of Business Administration and Southern Illinois University at Carbondale - Department of Finance
Date Posted: April 08, 2015
Accepted Paper Series

Incl. Fee Electronic Paper A New Data Set on Competition in National Banking Markets
Financial Markets, Institutions & Instruments, Vol. 24, Issue 2-3, pp. 267-311, 2015
Sofronis Clerides , Manthos D. Delis and Sotirios Kokas
University of Cyprus - Department of Economics , University of Surrey - Surrey Business School and University of Essex - Essex Business School
Date Posted: April 07, 2015
Accepted Paper Series

Incl. Fee Electronic Paper A Tale of Two Anomalies: Higher Returns of Low‐Risk Stocks and Return Seasonality
Financial Review, Vol. 50, Issue 2, pp. 257-273, 2015
Christopher Fiore and Atanu Saha
Compass Lexecon and Compass Lexecon
Date Posted: April 07, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Bankruptcy Remoteness and Incentive‐Compatible Securitization
Financial Markets, Institutions & Instruments, Vol. 24, Issue 2-3, pp. 241-265, 2015
Gabriella Chiesa
University of Bologna - Department of Economics
Date Posted: April 07, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Governance Quality and Information Asymmetry
Financial Markets, Institutions & Instruments, Vol. 24, Issue 2-3, pp. 127-157, 2015
Ahmed Elbadry , Dimitrios Gounopoulos and Frank S. Skinner
Cairo University , University of Sussex, School of Business, Management and Economics and Brunel University
Date Posted: April 07, 2015
Accepted Paper Series

Incl. Fee Electronic Paper On Regulatory Responses to the Recent Crisis: An Assessment of the Basel Market Risk Framework and the Volcker Rule
Financial Markets, Institutions & Instruments, Vol. 24, Issue 2-3, pp. 87-125, 2015
Gordon J. Alexander , Alexandre M. Baptista and Shu Yan
University of Minnesota - Twin Cities - Carlson School of Management , George Washington University - School of Business and Oklahoma State University - Stillwater - Department of Finance
Date Posted: April 07, 2015
Accepted Paper Series

Incl. Fee Electronic Paper The Effect of Corporate Governance on the Performance of US Investment Banks
Financial Markets, Institutions & Instruments, Vol. 24, Issue 2-3, pp. 191-239, 2015
Emmanuel Mamatzakis and Theodora S. Bermpei
University of Sussex - School of Business, Management and Economics and University of Sussex - School of Business, Management and Economics
Date Posted: April 07, 2015
Accepted Paper Series

Incl. Fee Electronic Paper The Signaling Effect of Durations between Equity and Debt Issues
Financial Markets, Institutions & Instruments, Vol. 24, Issue 2-3, pp. 159-190, 2015
Abdulkadir Mohamed
University of Liverpool - Accounting and Finance Division
Date Posted: April 07, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Failures to Deliver, Short Sale Constraints, and Stock Overvaluation
Financial Review, Vol. 50, Issue 2, pp. 143-172, 2015
Don M. Autore , Thomas Jason Boulton and Marcus V. Braga‐Alves
Florida State University - College of Business , Miami University and University of Akron
Date Posted: April 07, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Trend‐Following Trading Strategies in U.S. Stocks: A Revisit
Financial Review, Vol. 50, Issue 2, pp. 221-255, 2015
Andrew C. Szakmary and M. Carol Lancaster
University of Richmond and University of Richmond
Date Posted: April 07, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Venture Capital Valuation, Partial Adjustment, and Underpricing: Behavioral Bias or Information Production?
Financial Review, Vol. 50, Issue 2, pp. 173-219, 2015
Jan Jindra and Dima Leshchinskii
U.S. Securities and Exchange Commission - Division of Economic and Risk Analysis and Menlo College
Date Posted: April 07, 2015
Accepted Paper Series

Incl. Electronic Paper The Value of Insolvency Safe Harbours
LSE Legal Studies Working Paper No. 9/2015
Philipp Paech
London School of Economics - Law Department
Date Posted: March 27, 2015
Last Revised: April 11, 2015
Working Paper Series
114 downloads

Incl. Fee Electronic Paper An Analysis of State–Local Government Capital Expenditure During the 2000s
Public Budgeting & Finance, Vol. 35, Issue 1, pp. 3-28, 2015
Ronald C. Fisher and Robert W. Wassmer
Michigan State University - Department of Accounting & Information Systems and California State University, Sacramento - Department of Public Policy & Administration
Date Posted: March 26, 2015
Accepted Paper Series

Incl. Fee Electronic Paper An Analysis of the Purposes of Cost Accounting in Large U.S. Cities
Public Budgeting & Finance, Vol. 35, Issue 1, pp. 95-115, 2015
Zachary T. Mohr
University of North Carolina (UNC) at Charlotte
Date Posted: March 26, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Impact of Consumption and Cost Forecasting on United States Defense Fuel Budgeting
Public Budgeting & Finance, Vol. 35, Issue 1, pp. 116-140, 2015
Shannon Lloyd , Ketra A. Schmitt , Nicholas M. Rotteveel , Timothy Bryon Schwartz and Cameron Stanley
Independent , Concordia University, Quebec , Booz Allen Hamilton , Concurrent Technologies Corporation and Concurrent Technologies Corporation
Date Posted: March 26, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Punctuated Equilibrium Theory: An Empirical Investigation of its Relevance for Global Health Expenditure
Public Budgeting & Finance, Vol. 35, Issue 1, pp. 73-94, 2015
Marie H. Martin and Meg Streams
Vanderbilt University and Tennessee State University - Public Administration
Date Posted: March 26, 2015
Accepted Paper Series

Incl. Fee Electronic Paper The Differential Effect of the No Child Left Behind Act (NCLB) on States’ Contributions to Education Funding in States with Binding School District Tax and Expenditure Limitations
Public Budgeting & Finance, Vol. 35, Issue 1, pp. 49-72, 2015
Michael S. Hayes
Rutgers, The State University of New Jersey - Department of Public Policy and Administration
Date Posted: March 26, 2015
Accepted Paper Series

Incl. Fee Electronic Paper The Effect of TELs on State Revenue Volatility: Evidence from the American States
Public Budgeting & Finance, Vol. 35, Issue 1, pp. 29-48, 2015
Tucker Staley
University of Missouri at Columbia
Date Posted: March 26, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Common Factors in the Performance of European Corporate Bonds – Evidence Before and After the Financial Crisis
European Financial Management, Vol. 21, Issue 2, pp. 265-308, 2015
Wolfgang Aussenegg , Lukas Götz and Ranko Jelic
Vienna University of Technology , UNIQA Finanz-Service GmbH and University of Birmingham Business School
Date Posted: March 13, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Does Centralisation of FX Derivative Usage Impact Firm Value?
European Financial Management, Vol. 21, Issue 2, pp. 309-332, 2015
Håkan Jankensgård
Lund University - Department of Business Administration
Date Posted: March 13, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Higher‐Moment Risk Exposures in Hedge Funds
European Financial Management, Vol. 21, Issue 2, pp. 236-264, 2015
Georges Hubner , Marie Lambert and Nicolas A. Papageorgiou
HEC Management School - University of Liège , University of Liege - HEC Management School and HEC Montreal - Department of Finance
Date Posted: March 13, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Inferring Default Correlation from Equity Return Correlation
European Financial Management, Vol. 21, Issue 2, pp. 333-359, 2015
Sheen Liu , Howard Qi , Jian Shi and Yan Alice Xie
Washington State University - Vancouver , Michigan Technological University , Federal National Mortgage Association (Fannie Mae) and University of Michigan at Dearborn
Date Posted: March 13, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Investors' Judgments, Asset Pricing Factors and Sentiment
European Financial Management, Vol. 21, Issue 2, pp. 205-227, 2015
Hersh Shefrin
Santa Clara University - Leavey School of Business
Date Posted: March 13, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Leasing Decisions and Credit Constraints: Empirical Analysis on a Sample of Italian Firms
European Financial Management, Vol. 21, Issue 2, pp. 377-398, 2015
Stefania Cosci , Roberto Guida and Valentina Meliciani
University Lumsa , Luspio University and University of Teramo
Date Posted: March 13, 2015
Accepted Paper Series

Incl. Fee Electronic Paper The Role of Pre‐Existing Liquidity in Determining Pricing Efficiency and Liquidity Gains Following the Introduction of SETSmm
European Financial Management, Vol. 21, Issue 2, pp. 360-376, 2015
Patricia Chelley-Steeley
Aston University - Aston Business School
Date Posted: March 13, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Unique Option Pricing Measure with Neither Dynamic Hedging Nor Complete Markets
European Financial Management, Vol. 21, Issue 2, pp. 228-235, 2015
Nassim Nicholas Taleb
New York University (NYU) - NYU Polytechnic School of Engineering
Date Posted: March 13, 2015
Accepted Paper Series

Incl. Fee Electronic Paper A Note on Board Characteristics, Ownership Structure and Default Risk in Taiwan
Accounting & Finance, Vol. 55, Issue 1, pp. 57-74, 2015
Shu‐Mei Chiang , Huimin Chung and Chien‐Ming Huang
Lunghwa University of Science and Technology (LHU) , National Chiao-Tung University - Graduate Institute of Finance and Tamkang University - Banking & Finance
Date Posted: March 11, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Are Earnings Announced Early of Higher Quality?
Accounting & Finance, Vol. 55, Issue 1, pp. 187-212, 2015
Ho-Young Lee , Vivek Mande and Myungsoo Son
Yonsei University , California State University, Fullerton - Department of Accounting and California State University, Fullerton - Department of Accounting
Date Posted: March 11, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Are Imputation Credits Capitalised into Stock Prices?
Accounting & Finance, Vol. 55, Issue 1, pp. 241-277, 2015
Kai‐Wei (Shaun) Siau , Stephen Sault and Geoff Warren
Hong Leong Investment Bank , Australian National University (ANU) and Australian National University (ANU) - School of Finance & Applied Statistics
Date Posted: March 11, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Do Corporate Governance Recommendations Improve the Performance and Accountability of Small Listed Companies?
Accounting & Finance, Vol. 55, Issue 1, pp. 133-164, 2015
Jacqueline I. Christensen , Pamela Kent , James Routledge and Jenny Stewart
Bond University - Bond Business School , Bond University - Bond Business School , Bond University - Accounting and Griffith University - Griffith Business School
Date Posted: March 11, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Earnings Conservatism and Audit Committee Financial Expertise
Accounting & Finance, Vol. 55, Issue 1, pp. 279-310, 2015
Nigar Sultana and J‐L. W. Mitchell Van der Zahn
Curtin University and Curtin University of Technology - School of Accounting
Date Posted: March 11, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Individual Financial Risk Tolerance and the Global Financial Crisis
Accounting & Finance, Vol. 55, Issue 1, pp. 165-185, 2015
Paul Gerrans , Robert W. Faff and Neil Hartnett
University of Western Australia - UWA Business School , University of Queensland and University of Newcastle
Date Posted: March 11, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Interactive Data and Retail Investor Decision‐Making: An Experimental Study
Accounting & Finance, Vol. 55, Issue 1, pp. 213-240, 2015
Joanne Locke , Alan Lowe and Andy Lymer
Open University , Aston University - Aston Business School - Finance and Accounting Group and University of Birmingham - Department of Accounting and Finance
Date Posted: March 11, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Measuring Fund Style, Performance and Activity: A New Style‐Profiling Approach
Accounting & Finance, Vol. 55, Issue 1, pp. 29-55, 2015
Daniel Buncic , Jon Edward Eggins and Robert J. Hill
University of St. Gallen , Russell Investments and University of Graz
Date Posted: March 11, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Performance Implications of Active Management of Institutional Mutual Funds
Accounting & Finance, Vol. 55, Issue 1, pp. 1-27, 2015
Ron Bird , Paolo Pellizzari and Danny Yeung
University of Technology Sydney (UTS) , Ca Foscari University of Venice - Department of Economics and University of Technology Sydney (UTS)
Date Posted: March 11, 2015
Accepted Paper Series

Incl. Fee Electronic Paper The Impact of the Antecedents and Consequences of Job Burnout on Junior Accountants' Turnover Intentions: A Structural Equation Modelling Approach
Accounting & Finance, Vol. 55, Issue 1, pp. 105-132, 2015
Vincent K. Chong and Gary S. Monroe
University of Western Australia and University of New South Wales (UNSW) - Australian School of Business
Date Posted: March 11, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Transitory Earnings Components and the Two Faces of Non‐Generally Accepted Accounting Principles Earnings
Accounting & Finance, Vol. 55, Issue 1, pp. 75-103, 2015
Younghoon Choi and Steven Young
Sungkyunkwan University and Lancaster University - Department of Accounting and Finance
Date Posted: March 11, 2015
Accepted Paper Series

Incl. Fee Electronic Paper Optimal Investment Under Relative Performance Concerns
Mathematical Finance, Vol. 25, Issue 2, pp. 221-257, 2015
Gilles‐Edouard Espinosa and Nizar Touzi
Ecole Polytechnique, Paris and Ecole Polytechnique, Paris
Date Posted: March 04, 2015
Accepted Paper Series

Incl. Fee Electronic Paper An Online Portfolio Selection Algorithm with Regret Logarithmic in Price Variation
Mathematical Finance, Vol. 25, Issue 2, pp. 288-310, 2015
Elad Hazan and Satyen Kale
Technion-Israel Institute of Technology and Yahoo! Research Labs
Date Posted: March 04, 2015
Accepted Paper Series


 

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