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Review of Quantitative Finance and Accounting

Review of Quantitative Finance and Accounting OnlineFirst articles

07.02.2018 | Original Research

Do shareholder rights influence the direct costs of issuing seasoned equity?

We test the hypothesis that underwriters set higher gross spreads and deeper offer price discounts in seasoned equity offers of firms exhibiting weak shareholder rights as compensation for increased reputational risk and legal liability.

05.02.2018 | Original Research

An analysis of proxy statement leadership structure justification disclosures

The Dodd-Frank Act’s qualitative disclosure requirements have prompted a call in the accounting literature for greater qualitative disclosure scrutiny. In this paper, we investigate the informativeness of qualitative leadership justification …

03.02.2018 | Original Research

Investors’ perception of CEO overconfidence: evidence from the cost of equity capital

Prior literature documents that CEO overconfidence plays an important role in corporate financial reporting and accounting decisions. However, an unexplored issue is how investors perceive the risks associated with CEO overconfidence. This study …

24.01.2018 | Original Research

Executive cash compensation and tax aggressiveness of Chinese firms

We examine the influence of corporate compensation policies on firms’ tax aggressiveness in an emerging market where executive compensation is primarily in cash form. Based on a hand-collected dataset of 958 firm-year observations of Chinese …

19.01.2018 | Original Research

Alternative utility functions: review, analysis and comparison

The paper reviews the development of von Neumann and Morgenstern (vNM) utility theory. Kahneman and Tversky’s (KT’s) prospect theory is introduced. The vNM utility function is compared and contrasted with KT’s value function. We prove the …

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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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