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Advances in Financial Planning and Forecasting (New Series). Vol.7
- 點閱：2
- 作者： Cheng F. Lee, Shih-Ti Yu編著
- 出版社：Ainosco Press
- 出版年：2016
- ISBN：9789864371273
- 格式：PDF,JPG
- 頁數：368
- 系列書： Advances in Financial Planning and Forecasting，本系列共6本
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 and debt management, earnings management, equity market, auditing, option pricing theory, and interest rate theory.
In this volume there are eleven chapters, five of them are corporate finance and debt management: 1. Liquidity and Adverse Selection: Evidence from the Five-or-Fewer Rule Change; 2. Changing Business Environment and the Value of Relevance of Accounting Information; 3. Pricing Risky Securities in Hidden Markov-Modulated Poisson Processes; 4. An Empirical Assessment of Alternative Dividend Expectation Models; 5. Quantitative Market Risk Disclosure, Bond Default Risk and The Cost of Debt: Why Value At Risk? There are two of the other six chapters which cover interest rate theory: 1. Positive Interest Rates and Yields: Additional Serious Considerations; 2. Collapse of Dimensionality in the Interest Rate Term Structure.
The remaining four chapters cover financial analysts earnings forecasts, equity market, auditing, and option pricing theory. These four papers are: 1. Investors’Apparent Under-weighting of Financial Analysts’ Earnings Forecasts: The Role of Share Price Scaling and Omitted Risk Factors; 2. Predicting Stock Price by Applying the Residual Income Model and Bayesian Statistics; 3. Intertemporal Associations Between Non-Audit Services and Auditors’Tendency to Allow Discretionary Accruals; 4. Put Option Portfolio Insurance vs. Asset Allocation.
- Preface to Volume 7(第vii頁)
- List of Contributors(第xi頁)
- Chapter 1 Another Look at Utilities and Low Betas：Some New Insight(第1頁)
- Chapter 2 Can Capital Punishment Deter Financial Reporting Fraud？(第15頁)
- Chapter 3 Empiricism of Corporate Debt Safe Buffer(第27頁)
- Chapter 4 Different Financial Analyses on BOT Projects with the Case of Hualien Hoping Industrial Harbor(第77頁)
- Chapter 5 Corporate Governance and Measuring the Likelihood of False Share Repurchase：The Application of a One-Sided Response Bias Model(第91頁)
- Chapter 6 Market Valuation of Imputation Credit Account：Evidence from Taiwan(第117頁)
- Chapter 7 Does Mandatory IFRS Adoption Improve Accounting Quality？ Evidence from Taiwan(第141頁)
- Chapter 8 The Role of Board Structure in the Choice of ADRS(第165頁)
- Chapter 9 The Effects of Bank’s Attributes on the Relationship between Risk and Performance(第191頁)
- Chapter 10 Can Opening Prices Create Value for Investors？(第209頁)
- Chapter 11 How Far Does the Chinese Renminbi Move forward to Being a World Currency(第225頁)
- Chapter 12 Are Tail Behaviors of Real Estate Investment Trusts Anomalous？ Evidence from Extreme Value Theory(第253頁)
- Chapter 13 Rollover Effects in Stock Index Futures Contracts(第287頁)
- Chapter 14 A Real Options Approach to the Valuation of Switch Benefits between Manual Toll Collection and ETC for Freeways(第317頁)
- Index(第343頁)
