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Incl. Fee Electronic Paper How Do Auditors Perceive CEO'S Risk‐Taking Incentives?
Accounting & Finance, Vol. 54, Issue 4, pp. 1157-1181, 2014
Neil Fargher and Liwei Jiang
Australian National University (ANU) and Macquarie University
Date Posted: December 18, 2014
Accepted Paper Series

Incl. Fee Electronic Paper A Possible Explanation of the Gender Gap Among Accounting Academics: Evidence from the Choice of Research Field
Accounting & Finance, Vol. 54, Issue 4, pp. 1183-1206, 2014
Susana Gago and Marta Macías
Universidad Carlos III de Madrid - Department of Business Administration and Universidad Carlos III de Madrid - Department of Business Administration
Date Posted: December 18, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Against the Tide: The Commencement of Short Selling and Margin Trading in Mainland China
Accounting & Finance, Vol. 54, Issue 4, pp. 1319-1355, 2014
Saqib Sharif , Hamish D. Anderson and Ben R. Marshall
Iqra University , Massey University - School of Economics and Finance and Massey University - Department of Economics and Finance
Date Posted: December 18, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Does Fair Value Accounting Contribute to Market Price Volatility? An Experimental Approach
Accounting & Finance, Vol. 54, Issue 4, pp. 1033-1061, 2014
Carl Brousseau , Michel Gendron , Philippe Bélanger and Jonathan Coupland
Laval University - School of Accounting , Laval University - Centre de Recherche en Économie et Finance Appliquée (CRÉFA) , Laval University - Département de Finance et Assurance and Laval University
Date Posted: December 18, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Effective Derivative Hedging and Initial Public Offering Long‐Run Performance
Accounting & Finance, Vol. 54, Issue 4, pp. 1263-1294, 2014
Ming‐Hua Liu and Hoa Nguyen
University of Macau and Deakin University - School of Accounting, Economics and Finance
Date Posted: December 18, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Goal‐Efficacy Framework: An Examination of Domestic and International Accounting Students' Academic Performance
Accounting & Finance, Vol. 54, Issue 4, pp. 1295-1318, 2014
Michelle M. S. Phang , Shireenjit Johl and Barry J. Cooper
Nanyang Technological University , Deakin University and RMIT University - School of Accounting and Law
Date Posted: December 18, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Interfirm Differences in Earnings Variability: An Analysis of Fundamentals, Cash Flows and Accruals
Accounting & Finance, Vol. 54, Issue 4, pp. 1357-1379, 2014
Peter A. Silhan
University of Illinois at Urbana-Champaign
Date Posted: December 18, 2014
Accepted Paper Series

Incl. Fee Electronic Paper New Zealand Finance Companies and Risk Premiums
Accounting & Finance, Vol. 54, Issue 4, pp. 1207-1229, 2014
Martin Lally and Ved Prasad
Victoria University of Wellington and Victoria University of Wellington - School of Economics & Finance
Date Posted: December 18, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Organisational and Professional Commitment of Early Career Accountants: Do Mentoring and Organisational Ethical Climate Matter?
Accounting & Finance, Vol. 54, Issue 4, pp. 1231-1261, 2014
Lisa McManus and Nava Subramaniam
Griffith University - School of Accounting and Finance - Gold Coast Campus and Griffith University - School of Accounting and Finance - Gold Coast Campus
Date Posted: December 18, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Target's Organisational Form and Returns to Australian Bidders in Cross‐Border Acquisitions
Accounting & Finance, Vol. 54, Issue 4, pp. 1063-1091, 2014
Sisira R. N. Colombage , Abeyratna Gunasekarage and Syed Shams
Monash University - Faculty of Business and Economics , Monash University and Monash University
Date Posted: December 18, 2014
Accepted Paper Series

Incl. Fee Electronic Paper The Effect of More Rules‐Based Guidance on Expense Disclosure Under International Financial Reporting Standards
Accounting & Finance, Vol. 54, Issue 4, pp. 1093-1124, 2014
Lisa Crawford , David H. Lont and Tom Scott
University of Otago , University of Otago - Department of Accountancy and Finance and University of Auckland
Date Posted: December 18, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Why Do Firms Save Cash from Cash Flows? Evidence from Firm‐Level Estimation of Cash–Cash Flow Sensitivities
Accounting & Finance, Vol. 54, Issue 4, pp. 1125-1156, 2014
Bert D’Espallie , Jolien Huybrechts and Frederiek Schoubben
Hogeschool-Universiteit Brussel (HUBrussel) , KIZOK- Centre for Entrepreneurship and Innovation / Hasselt University and KU Leuven
Date Posted: December 18, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Demand for Benefit Taxation: Evidence from Public Opinion on Road Financing
Public Budgeting & Finance, Vol. 34, Issue 4, pp. 120-142, 2014
Denvil Duncan , John Graham , Venkata Nadella , Ashley Bowers and Stacey Giroux
Indiana University Bloomington - School of Public & Environmental Affairs (SPEA) , Indiana University Bloomington - School of Public & Environmental Affairs (SPEA) , Indiana University - School of Public and Environmental Affairs , Indiana University and Indiana University
Date Posted: December 05, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Estimating the 'Tax Gap' at the State Level: The Case of Georgia's Personal Income Tax
Public Budgeting & Finance, Vol. 34, Issue 4, pp. 61-79, 2014
James Alm and Kyle Borders
Tulane University and affiliation not provided to SSRN
Date Posted: December 05, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Risky Business: Willingness to Pay for Disaster Preparedness
Public Budgeting & Finance, Vol. 34, Issue 4, pp. 100-119, 2014
Amy K. Donahue
University of Connecticut
Date Posted: December 05, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Tax Exporting and the Business Share of Sales Tax Levies
Public Budgeting & Finance, Vol. 34, Issue 4, pp. 80-99, 2014
John Foster
Southern Illinois University at Edwardsville
Date Posted: December 05, 2014
Accepted Paper Series

Incl. Fee Electronic Paper The Implosion of the Federal Budget Process: Triggers, Commissions, Cliffs, Sequesters, Debt Ceilings, and Shutdown
Public Budgeting & Finance, Vol. 34, Issue 4, pp. 1-23, 2014
Roy T. Meyers
University of Maryland, Baltimore County - Department of Political Science
Date Posted: December 05, 2014
Accepted Paper Series

Incl. Fee Electronic Paper VAT in a Federal System: Lessons from Canada
Public Budgeting & Finance, Vol. 34, Issue 4, pp. 38-60, 2014
Richard M. Bird and Michael Smart
University of Toronto - Joseph L. Rotman School of Management and University of Toronto - Department of Economics
Date Posted: December 05, 2014
Accepted Paper Series

Incl. Fee Electronic Paper When Budgeting Was Easier: Eisenhower and the 1960 Budget
Public Budgeting & Finance, Vol. 34, Issue 4, pp. 24-37, 2014
Rudolph G. Penner
Urban Institute
Date Posted: December 05, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Good News and Bad News About Firm‐Level Stock Returns of Internationally Exposed Firms
International Review of Finance, Vol. 14, Issue 4, pp. 523-550, 2014
Carmelo Giaccotto and Alain A. Krapl
University of Connecticut - Department of Finance and Northern Kentucky University - Haile/US Bank College of Business
Date Posted: December 03, 2014
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper How Does the Largest Shareholder Affect Dividends?
International Review of Finance, Vol. 14, Issue 4, pp. 613-645, 2014
Yasuharu Aoki
Seijo University
Date Posted: December 03, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Off‐Market Buybacks in Australia: Evidence of Abnormal Trading Around Key Dates
International Review of Finance, Vol. 14, Issue 4, pp. 551-585, 2014
Hue Hwa Au Yong , Christine A. Brown and Chloe Choy Yeing Ho
Monash University - Department of Banking and Finance , Monash University - Department of Accounting and Finance and Monash University - Department of Accounting and Finance
Date Posted: December 03, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Portfolio Quality and Mutual Fund Performance
International Review of Finance, Vol. 14, Issue 4, pp. 485-521, 2014
David R. Gallagher , Peter Gardner , Camille Schmidt and Terry S. Walter
UNSW Business School , Plato Investment Management , Macquarie Graduate School of Management and University of Sydney
Date Posted: December 03, 2014
Accepted Paper Series

Incl. Fee Electronic Paper The Interaction of Post‐Acquisition Integration and Acquisition Focus in Relation to Long‐Run Performance
International Review of Finance, Vol. 14, Issue 4, pp. 587-612, 2014
Sorin Daniliuc , Chris Bilson and Greg Shailer
Australian National University (ANU) - Research School of Accounting and Business Information Systems , Australian National University (ANU) - Faculty of Economics & Commerce and ANU College of Business and Economics
Date Posted: December 03, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Information Risk and the Cost of Capital
Journal of Risk and Insurance, Vol. 81, Issue 4, pp. 861-882, 2014
David L. Eckles , Martin Halek and Rongrong Zhang
Independent , University of Wisconsin - Madison - Department of Actuarial Science, Risk Management and Insurance and Georgia Southern University
Date Posted: November 25, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Reflexivity in Competition‐Originated Underwriting Cycles
Journal of Risk and Insurance, Vol. 81, Issue 4, pp. 883-906, 2014
Vsevolod K. Malinovskii
Russian Academy of Sciences (RAS) - Central Economics and Mathematics Institute
Date Posted: November 25, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Tax Sharing in Insurance Markets: A Useful Parameterization
Journal of Risk and Insurance, Vol. 81, Issue 4, pp. 907-942, 2014
Christelle Viauroux
University of Maryland, Baltimore County - Department of Economics
Date Posted: November 25, 2014
Accepted Paper Series

Incl. Fee Electronic Paper The Effectiveness of Gap Insurance with Respect to Basis Risk in a Shareholder Value Maximization Setting
Journal of Risk and Insurance, Vol. 81, Issue 4, pp. 831-860, 2014
Nadine Gatzert and Ralf Kellner
Friedrich-Alexander-University of Erlangen-Nuremberg and University of Erlangen-Nuremberg
Date Posted: November 25, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Asymmetric Information in the Market for Automobile Insurance: Evidence from Germany
Journal of Risk and Insurance, Vol. 81, Issue 4, pp. 781-801, 2014
Martin Spindler , Joachim K. Winter and Steffen Hagmayer
Max Planck Institute for Social Law and Social Policy , Ludwig-Maximilians-Universität München and HUK Coburg Insurance Group
Date Posted: November 25, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Asymmetric Information, Self‐Selection, and Pricing of Insurance Contracts: The Simple No‐Claims Case
Journal of Risk and Insurance, Vol. 81, Issue 4, pp. 757-780, 2014
Catherine Donnelly , Martin Englund , Jens Perch Nielsen and Carsten Tanggaard
Heriot-Watt University , Codan Insurance , City University London - Cass Business School and CREATES
Date Posted: November 25, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Estimating Outstanding Claim Liabilities: The Role of Unobserved Risk Factors
Journal of Risk and Insurance, Vol. 81, Issue 4, pp. 803-830, 2014
Laura Spierdijk and Ruud H. Koning
University of Groningen and University of Groningen - Department of Economics
Date Posted: November 25, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Heterogeneity of the Accident Externality from Driving
Journal of Risk and Insurance, Vol. 81, Issue 4, pp. 735-756, 2014
Rachel J. Huang , Larry Y. Tzeng and Kili C. Wang
Graduate Institute of Finance, NTUST , National Taiwan University - Department of Finance and Tamkang University
Date Posted: November 25, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Testing for Asymmetric Information Using 'Unused Observables' in Insurance Markets: Evidence from the U.K. Annuity Market
Journal of Risk and Insurance, Vol. 81, Issue 4, pp. 709-734, 2014
Amy Finkelstein and James M. Poterba
Massachusetts Institute of Technology (MIT) - Department of Economics and Massachusetts Institute of Technology (MIT) - Department of Economics
Date Posted: November 25, 2014
Accepted Paper Series

Incl. Fee Electronic Paper The Effect of Secondary Markets on Equity‐Linked Life Insurance with Surrender Guarantees
Journal of Risk and Insurance, Vol. 81, Issue 4, pp. 943-968, 2014
Christian Hilpert and Alexander Szimayer
University of Hamburg and University of Hamburg - Faculty of Economics and Business Administration
Date Posted: November 25, 2014
Accepted Paper Series

Incl. Fee Electronic Paper European Bond ETFs: Tracking Errors and the Sovereign Debt Crisis
European Financial Management, Vol. 20, Issue 5, pp. 958-994, 2014
Mikica Drenovak , Branko V. Urosevic and Ranko Jelic
University of Kragujevac , University of Belgrade - Faculty of Economics and University of Birmingham Business School
Date Posted: October 31, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Low Risk and High Return – Affective Attitudes and Stock Market Expectations
European Financial Management, Vol. 20, Issue 5, pp. 995-1030, 2014
Alexander Kempf , Christoph Merkle and Alexandra Niessen-Ruenzi
University of Cologne - Department of Finance & Centre for Financial Research (CFR) , University of Mannheim - Department of Banking and Finance and University of Mannheim - Department of Finance
Date Posted: October 31, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Ranking Underwriters of European IPOs
European Financial Management, Vol. 20, Issue 5, pp. 891-925, 2014
Katrin Migliorati and Silvio Vismara
University of Bergamo and University of Bergamo
Date Posted: October 31, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Stochastic Equipment Capital Budgeting with Technological Progress
European Financial Management, Vol. 20, Issue 5, pp. 1031-1049, 2014
Roger Adkins and Dean Paxson
University of Bradford - School of Management and University of Manchester - Manchester Business School
Date Posted: October 31, 2014
Accepted Paper Series

Incl. Fee Electronic Paper The Impact of Quantitative Methods on Hedge Fund Performance
European Financial Management, Vol. 20, Issue 5, pp. 857-890, 2014
Ludwig B. Chincarini
University of San Francisco School of Management
Date Posted: October 31, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Tweets and Trades: The Information Content of Stock Microblogs
European Financial Management, Vol. 20, Issue 5, pp. 926-957, 2014
Timm O. Sprenger , Andranik Tumasjan , Philipp G. Sandner and Isabell M. Welpe
Technische Universität München (TUM) - School of Management , Technische Universität München - TUM School of Management , Technische Universität München, TUM School of Management and Technische Universität München (TUM) - School of Management
Date Posted: October 31, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Controlling Shareholder‐Manager Collusion and Tunneling: Evidence from China
Corporate Governance: An International Review, Vol. 22, Issue 6, pp. 440-459, 2014
Min Zhang , Shenghao Gao , Xinjiao Guan and Fuxiu Jiang
Renmin University of China , Renmin University of China - School of Business , National University of Singapore (NUS) - Department of Accounting and Renmin University of China - School of Business
Date Posted: October 30, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Frequent Stock Repurchases, False Signaling, and Corporate Governance: Evidence from Korea
Corporate Governance: An International Review, Vol. 22, Issue 6, pp. 482-500, 2014
Seung Hun Han , Bong‐Soo Lee and Minji Song
Korea Advanced Institute of Science and Technology (KAIST) - Department of Management Science , Florida State University and Korea Advanced Institute of Science and Technology (KAIST) - Department of Management Science
Date Posted: October 30, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Governance Quality in a 'Comply or Explain' Governance Disclosure Regime
Corporate Governance: An International Review, Vol. 22, Issue 6, pp. 460-481, 2014
Steven Salterio and Yan Luo
Queen's University - School of Business and San Diego State University - Accountancy
Date Posted: October 30, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Mediation or Moderation? The Role of R&D Investment in the Relationship between Corporate Governance and Firm Performance: Empirical Evidence from the Chinese it Industry
Corporate Governance: An International Review, Vol. 22, Issue 6, pp. 501-517, 2014
Qing Zhang , Lilin Chen and Tianjun Feng
Fudan University - School of Management , Fudan University - School of Management and Fudan University - School of Management
Date Posted: October 30, 2014
Accepted Paper Series

Incl. Fee Electronic Paper An Empirical Investigation of the Demand for Bank‐Owned Life Insurance
Financial Markets, Institutions & Instruments, Vol. 23, Issue 5, pp. 303-321, 2014
Travis Davidson and Roger M. Shelor
Ohio University - Department of Finance and Ohio University - College of Business
Date Posted: October 29, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Modelling Time‐Variation in the Stock Return‐Dividend Yield Predictive Equation
Financial Markets, Institutions & Instruments, Vol. 23, Issue 5, pp. 273-302, 2014
David G. McMillan
University of Stirling
Date Posted: October 29, 2014
Accepted Paper Series

Incl. Fee Electronic Paper What Makes When‐Issued Trading Attractive to Financial Markets?
Financial Markets, Institutions & Instruments, Vol. 23, Issue 5, pp. 245-271, 2014
Raymond M. Brooks , Yong H. Kim and J. Jimmy Yang
Oregon State University - College of Business , University of Cincinnati and Oregon State University
Date Posted: October 29, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Asian Corporate Governance - And the Case of Dual‐Class Shares
Journal of Applied Corporate Finance, Vol. 26, Issue 3, pp. 50-52, 2014
K. C. Chan
Financial Services and the Treasury (Hong Kong)
Date Posted: October 22, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Challenges for China - Beyond Minority Listing of SOEs
Journal of Applied Corporate Finance, Vol. 26, Issue 3, pp. 43-49, 2014
David Webb
Webb-site.com
Date Posted: October 22, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Equity Financing for Early‐Stage Companies in China
Journal of Applied Corporate Finance, Vol. 26, Issue 3, pp. 71-75, 2014
Ning Jia
Tsinghua University - School of Economics & Management
Date Posted: October 22, 2014
Accepted Paper Series


 

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