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Review of Quantitative Finance and Accounting OnlineFirst articles

03.06.2020 | Original Research

Government customers, institutional investment horizons, and liquidity risk

Contributing to the literature on government suppliers’ market risk and liquidity, we document a negative association between the government customer concentration and suppliers’ stock liquidity risk. Our further analysis implies that the …

01.06.2020 | Original Research

A bold move or biting off more than they can chew: examining the performance of small acquirers

Small acquirers enjoy announcement period returns that are significantly higher than announcement returns for larger acquirers, but small acquirers significantly underperform after the acquisition is consummated. We investigate why the market …

01.06.2020 | Original Research

Alternative profitability measures and cross-section of expected stock returns: international evidence

This paper provides an extensive international analysis of the cross-sectional return predictive power of a variety of firm-level profitability measures, calculated from different combinations of measures of earnings and scaling variables. We show …

28.05.2020 | Original Research

Strategic usefulness of ignorance: evidence from income smoothing via retained interest of securitized loans

This paper examines the notion of strategic ignorance in an earnings management context. Managers possess less information about loans subjected to securitization and auditors are aware of this shortcoming. Consistent with managers exploiting …

26.05.2020 | Original Research

The effect of management control mechanisms through risk-taking incentives on asymmetric cost behavior

We investigate the relationship between management control mechanisms, specifically risk-taking incentives targeted at mitigating moral hazard, and cost behavior during periods of sales declines relative to periods of sales growth. We find that …

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Über diese Zeitschrift

Review of Quantitative Finance and Accounting deals with research involving the interaction of finance with accounting, economics and quantitative methods, focused on finance and accounting.

The papers published present useful theoretical and methodological results with the support of interesting empirical applications. Purely theoretical and methodological research with the potential for important applications is also published. Besides the traditional high-quality, theoretical and empirical research in finance, the journal also publishes papers dealing with interdisciplinary topics including:
Financial accounting which uses financial and economic theory and/or methodology;
Managerial accounting and auditing which use financial and economic theory and/or methodology to deal with internal accounting data and decision making;
Macro-economics which uses finance theory and/or methodology to analyze fiscal and/or monetary policies;
Managerial economics which uses financial theory and/or methodology to analyze the decisions of a firm.

Officially cited as: Rev Quant Finance Account

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