Critical Finance Review, Volume 8, 2019 公司事件后的长期股票收益 作者:James W. Kolari(Texas A&M University) Seppo Pynnonen(University of Vaasa) Ahmet M. Tuncez(Adrian College) 摘要:Bessembinder和Zhang(2013)的研究表明,采用
THE JOURNAL OF CONTEMPORARY ACCOUNTING RESEARCH.Vol.35 No.4, Winter 2018 兼并和收购期间目标CEO个人利益的重新谈判 作者:PAIGE H. PATRICK(University of Washington) 摘要:许多人将兼并或收购后的大额付款认为是过度的,并将其视为寻租的证据。使用自2006年以来美国证券交易委员会
Journal of Financial and Quantitative Analysis, Volume 54, Issue 1, February 2019 尾部风险与共同基金的横截面预期收益 作者:Nikolaos Karagiannis (University of Leuven, Belgium), Konstantinos Tolikas (Aston University, UK
Pacific-Basin Finance Journal, Volume 51, October 2018 “推特”金融市场:大数据时代的媒体效应 作者:Peipei Liu (Harbin Institute of Technology Shenzhen Graduate School, China), Xinping Xia (School of Management, Huazhong
Journal of Financial Economics; January 2019 In Press 决策疲劳和启发式分析师预测 作者:DavidHirshleifer(University of California) YaronLevi(University of Southern California) BenLourie(University of California) Siew
Critical Finance Review 2018, 2018, Vol 7-1 公司为什么发行可转换债券?来自现场的证据 作者:Ming Dong(York University) Marie Dutordoir(Alliance Manchester Business School) Chris Veld(Monash University) 摘要:我们利用对公司高管的深入访谈来研究
Journal of Financial and Quantitative Analysis, Volume 54, Issue 1, February 2019 外部的内部人员:在IPO之前获取信息是否会在IPO之后产生交易优势? 作者:Umit Ozmel (Purdue University, USA) Timothy E. Trombley (Illinois State
Journal of Financial and Quantitative Analysis, Volume 54, Issue 1, February 2019 投资者保护和积极投资的长期表现 作者:Pouyan Foroughi (University of New South Wales, Australia), Namho Kang (Bentley University, USA
JOURNAL OF ACCOUNTING RESEARCH. 13 November 2018 提高执法力度对财务报告质量和审计质量的影响 作者:RALF EWERT(University of Graz) ALFRED WAGENHOFER(University of Graz) 摘要:政策制定和实证研究中广泛存在的假设是,增加公共执法的力度可以提高财务报告质量和审计质量。本文提供了一个更
Critical Finance Review, Vol 8, 2019 企业税收与资本结构:长期历史视角 作者:Matthias Fleckenstein(University of Delaware) Francis A. Longstaff(UCLA Anderson School of Management and the NBER) Ilya A. Strebulaev
Journal of Financial and Quantitative Analysis, Volume 54, Issue 1, February 2019 实验资本市场中信念的异质性和交易 作者:Tim A. Carlé (University of Luxembourg, Luxembourg) Yaron Lahav (Ben-Gurion University