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Advances in Quantitative Analysis of Finance and Accounting (New Series) vol. 17

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Description

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. iversification 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.

Product Specifications

Format
paperback
Domain
Amazon UK
Release Date
30 June 2020
Listed Since
24 September 2020

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