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The cash-holding link within the supply chain Review of Quantitative Finance and Accounting Pub Date : 2021-04-09 Tri Tri Nguyen, Manh Cuong Nguyen, Hung Quang Bui, Tuyet Nhung Vu
Using a customer–supplier matched sample of US-listed firms from 1980 to 2016, we study the corporate cash-holding relationship between suppliers and their major customers. The key findings suggest that the cash-holding levels of suppliers are positively affected by those of their major customers, consistent with the liquidity argument. The effects are more pronounced when the major customers are in
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Evaluating risks-based communities of Mafia companies: a complex networks perspective Review of Quantitative Finance and Accounting Pub Date : 2021-04-09 Nicola Giuseppe Castellano, Roy Cerqueti, Bruno Maria Franceschetti
This paper presents a data-driven complex network approach, to show similarities and differences—in terms of financial risks—between the companies involved in organized crime businesses and those who are not. At this aim, we construct and explore two networks under the assumption that highly connected companies hold similar financial risk profiles of large entity. Companies risk profiles are captured
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The value relevance of comprehensive income under alternative presentation formats permitted by ASU 2011-05 Review of Quantitative Finance and Accounting Pub Date : 2021-04-07 Li Huang, Marc Cussatt, Bernard Wong-On-Wing
Under Accounting Standards Update 2011-05, firms can present comprehensive income (CI), defined as the sum of net income (NI) and other comprehensive income (OCI), in a single continuous statement or two separate, consecutive statements. We identify whether firms use the one- or two-statement approach for the years 2012–2015 and assess the value relevance of CI, NI, and OCI under the alternative approaches
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The impact of financial regulation on the stickiness of credit card lending rate: evidence from the USA Review of Quantitative Finance and Accounting Pub Date : 2021-04-03 Ming-Hua Liu, Tianyun Liu, Keshab Shrestha, Yang Zhang
We examine the effect of the U.S. Credit Card Accountability Responsibility and Disclosure (CARD) Act of 2009 on the credit card lending rate pass-through. Our findings show that the Act had no impact on the long-term relationship between the lending rate and funding costs. However, in the short-term, banks were quicker to raise rates in response to an increase in funding costs after the implementation
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Deal-to-deal marginal efficiency dynamics of serial US banking acquirers Review of Quantitative Finance and Accounting Pub Date : 2021-04-01 Jamal Ali Al-Khasawneh, Benito A. Sanchez
This study investigates the changes in the marginal cost, revenue, and profit efficiencies after a series of deals by US acquiring banks for the period from 1992 to 2007 using the nonparametric data envelopment analysis (DEA) method and the market reaction model. All the efficiency measures show increases in the first two deals but show significant decreases in the next two to three deals and substantial
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Concentrate or diversify? The relationship between tenant concentration and REIT performance Review of Quantitative Finance and Accounting Pub Date : 2021-03-18 Chen Zheng, Bing Zhu
This paper examines how a concentrated tenant base affects the operating performance and market valuations of US REITs. We observe that REITs adopting a concentrated tenant base present higher corporate cash flows and lower expenses. However, we identify a concentration discount effect that REITs with a more concentrated tenant base experience lower market valuations. We argue that this concentration
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News sentiment and stock market volatility Review of Quantitative Finance and Accounting Pub Date : 2021-03-16 Yen-Ju Hsu, Yang-Cheng Lu, J. Jimmy Yang
This study investigates the effect of news sentiment on stock market volatility using the Generalized Autoregressive Conditional Heteroskedasticity (GARCH) model and measures the asymmetric effect with the GJR-GARCH model. We adopt patented linguistic analysis that considers the semantic orientation process to quantify financial news that may attract investor attention. This study distinguishes between
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The application of proxy methods for estimating the cost of equity for unlisted companies: evidence from listed firms Review of Quantitative Finance and Accounting Pub Date : 2021-03-13 Julio Sarmiento, Mehdi Sadeghi, Juan S. Sandoval, Edgardo Cayon
The Campbell and Vuolteenaho (Am Econ Rev 94(5):1249–1275, 2004) two–beta model decomposes the systematic risk in the sensitivity of cash flow and discount rate change. We employed this model, which we call the Two Beta Decomposition Model (TBDM) and found that this model is useful to compute the cost of capital for unlisted companies (UCs) via a proxy from listed companies. This model includes not
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Optimizing candlesticks patterns for Bitcoin's trading systems Review of Quantitative Finance and Accounting Pub Date : 2021-03-11 Gil Cohen
In this research we make the first attempt to construct automated Bitcoin trading systems that are based on classical candlesticks patterns. We than tried to alter the classical formations for better trading results. Our data consists Bitcoins prices from the beginning of 2012 till the end of July 2020. WE found that that out of the tree classical candlesticks pattern only Engulfing has been fertile
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Accounting for preference dependency in target costing – a note Review of Quantitative Finance and Accounting Pub Date : 2021-03-08 Carsten Homburg, André Hoppe, Roman Schick, Amelie Braul
Target costing is a well-established strategic cost management tool in theory and practice. The original target costing model implies independence of customer preferences resulting in additive utility functions for the customer-oriented optimization of cost structures. We argue that this independence of preferences is not given until a minimum variant of a product is reached that provides its inherent
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Can sell-side analysts’ experience, expertise and qualifications help mitigate the adverse effects of accounting reporting complexity? Review of Quantitative Finance and Accounting Pub Date : 2021-03-08 Rani Hoitash, Udi Hoitash, Ari Yezegel
We examine the relation between accounting reporting complexity and analysts’ performance and whether analysts’ qualifications, experience, and expertise in specific financial domains help them more effectively process complex information. We document an inverse relation between complexity and analysts’ performance. Further, we show that analysts’ firm-specific experience, industry focus, and CFA certification
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Does liquidity drive stock market returns? The role of investor risk aversion Review of Quantitative Finance and Accounting Pub Date : 2021-03-06 Qingjing Zhang, Taufiq Choudhry, Jing-Ming Kuo, Xiaoquan Liu
In this paper, we explore the relations between liquidity, stock returns, and investor risk aversion as captured by the variance risk premium (VRP). This is motivated by theoretical and empirical evidence in the literature which suggests that investor risk aversion negatively correlates with asset liquidity, and ample empirical evidence documenting liquidity risk premium. We use monthly US data from
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Familiarity bias and earnings-based equity valuation Review of Quantitative Finance and Accounting Pub Date : 2021-03-02 Yashu Dong, Danqing Young, Yinglei Zhang
This study examines whether investors’ familiarity bias affects their earnings-based equity valuation. Building on theoretical and empirical findings from prior studies, we hypothesize that familiarity bias may reduce the earnings-based equity valuation of foreign firms. We also hypothesize that the perceived link between current earnings surprises and future operating cash flows is one channel through
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Maintaining cost and ruin probability Review of Quantitative Finance and Accounting Pub Date : 2021-02-26 Andreas Karathanasopoulos, Chia Chun Lo, Xiaorong Ma, Zhenjiang Qin
Specialized funds such as charitable trusts do not attach much value to consumption, instead, they pursue to maintain a satisfactory level of spending and avoid ruin to achieve their managerial goals. We employ an objective function tailored for studying ruin probability of a specialized fund, which implies simple analytical conditions to judge if the fund can be operable permanently. We analytically
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Data-driven tree structure for PIN models Review of Quantitative Finance and Accounting Pub Date : 2021-02-21 Emily Lin, Chu-Lan Michael Kao, Natasha Sonia Adityarini
Probability of informed trading (PIN) models characterize trading with certain types of information through a tree structure. Different tree structures with different numbers of groups for market participants have been proposed, with no clear, consistent tree used in the literature. One of the main causes of this inconsistency is that these trees are artificially proposed through a bottom-up approach
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Religiosity, borrower gender and loan losses in microfinance institutions: a global evidence Review of Quantitative Finance and Accounting Pub Date : 2021-02-18 Ernest Gyapong, Daniel Gyimah, Ammad Ahmed
We examine the impact of religious beliefs on loan repayments in 770 microfinance institutions (MFIs) across 65 countries over the period 2006–2018. We find robust evidence of a negative relationship between religiosity and loan losses in MFIs. We also find that the relationship between religiosity and loan losses is stronger for MFIs in Protestant-dominated countries than in Catholic-dominated countries
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Stock market signals and consequences of securities class actions lawsuits: a microstructure perspective Review of Quantitative Finance and Accounting Pub Date : 2021-02-11 Antonio Figueiredo, Shahid S. Hamid, Richard Holowczak
We perform a microstructure analysis of trading activities pre- and post-class period end-dates of securities class action lawsuits. We posit that these events are likely to significantly impact the spreads of affected firms, in addition to the well documented market capitalization loss that spurs the legal action. We detect neither meaningful widening of spreads nor change in put-call ratios ahead
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Correction to: Reformulating prospect theory to become a von Neumann–Morgenstern theory Review of Quantitative Finance and Accounting Pub Date : 2020-10-01 Jack Clark Francis
The authors regret the following errors occurred in the original publication of the article. The corrected text has been presented with this erratum.
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Investor sentiment effects on share price deviations from their intrinsic values based on accounting fundamentals Review of Quantitative Finance and Accounting Pub Date : 2020-09-25 Yiannis Karavias, Stella Spilioti, Elias Tzavalis
We investigate the existence of evidence of investor sentiment on share price deviations from their intrinsic values across two sentiment regimes of shares market: the low-to-normal and the excess one. We use the residual income valuation model to calculate the intrinsic values of shares based on accounting fundamentals and we suggest a panel data threshold model to capture the sentiment regimes of
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Product market competition, stock price informativeness, and IFRS adoption: evidence from Europe Review of Quantitative Finance and Accounting Pub Date : 2020-09-25 Jing Wang, Wei Li, Arno Forst
This study examines whether and how policy changes that aim to improve market efficiency, specifically the mandatory adoption of International Financial Reporting Standards (IFRS), influence the relation between product market competition and stock price informativeness. Using a sample of European firms, we find a negative association between product market competition and stock price informativeness
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Do corporate insiders trade on future stock price crash risk? Review of Quantitative Finance and Accounting Pub Date : 2020-09-21 Guanming He, Helen Mengbing Ren, Richard Taffler
We explore whether firm managers trade on future stock price crash risk. This depends on managers’ ability to assess future crash risk, and on whether the expected payoff is greater than the expected costs associated with potential reputation loss and litigation risk. We find that insider sales are positively associated with future crash risk, which is consistent with managers’ trading on crash risk
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Corporate governance and product market competition: evidence from import tariff reductions Review of Quantitative Finance and Accounting Pub Date : 2020-09-19 David Gempesaw
Using large reductions in import tariffs as an exogenous shock to the competitive environment, this paper examines how an increase in foreign competition affects the importance of corporate governance. Consistent with prior studies, weak governance is associated with lower firm value, lower operating performance, lower labor productivity, higher capital expenditures, higher non-production expenses
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The nonlinear relation between financing decisions and option compensation Review of Quantitative Finance and Accounting Pub Date : 2020-09-11 Yoon K. Choi, Seung Hun Han, Seongjae Mun
Recent studies argue that CEO option compensation affects executives’ behavior toward risk. Specifically, the literature provides seemingly conflicting evidence regarding the impact of equity compensation (particularly option holding) on financing activities. We propose and test a nonlinear (e.g., inverted U-shaped) relation between corporate borrowing and option compensation. Consistent with our hypothesis
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Equity premium puzzle or faulty economic modelling? Review of Quantitative Finance and Accounting Pub Date : 2020-08-31 Abootaleb Shirvani, Stoyan V. Stoyanov, Frank J. Fabozzi, Svetlozar T. Rachev
In this paper we revisit the equity premium puzzle reported in 1985 by Mehra and Prescott. We show that the large equity premium that they report can be explained by choosing a more appropriate distribution for the return data. We demonstrate that the high-risk aversion value observed by Mehra and Prescott may be attributable to the problem of fitting a proper distribution to the historical returns
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Do record earnings affect market reactions to earnings news? Review of Quantitative Finance and Accounting Pub Date : 2020-08-28 Juwon Jang, Eunju Lee
We find evidence that a firm’s record earnings influence market response to earnings news. Our results show that the proximity of the firm’s earnings to its record earnings leads to investors’ underreaction following earnings announcements, exacerbating post-earnings-announcement drift. Such biased behavior is more pronounced in low-growth firms and firms with low institutional ownership. Meanwhile
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Joint estimation of volatility risk and tail risk premia with time-varying macro-state-dependent property Review of Quantitative Finance and Accounting Pub Date : 2020-08-28 Sonnan Chen, Yuchi Gu
We propose a new method to jointly estimate volatility risk and two-tail risk price with state-dependent features. Rather than assuming a constant risk price, as in existing models, this new method estimates an extended pricing kernel with macro-state-dependent risk prices. In contrast to the widely accepted constant risk price assumption, we find that the prices for equity, volatility, positive jump
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Board busyness and new insights into alternative bank dividends models Review of Quantitative Finance and Accounting Pub Date : 2020-08-28 Vu Quang Trinh, Marwa Elnahass, Aly Salama
This study examines the possible opposing effects of the board function of busyness (i.e. the presence of busy independent non-executive directors serving on multiple boards) on bank dividend payout patterns between two alternative payouts models (i.e. conventional and Islamic). Using an international sample for listed banks during the periods of 2006–2018, we show that the busyness of boards of directors
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The effect of distracted audit committee members on earnings quality Review of Quantitative Finance and Accounting Pub Date : 2020-08-24 Susan Elkinawy, Joshua Spizman, Hai Tran
In this paper, we examine the impact of distracting events to audit committee members on the firms’ earnings quality. Specifically, we focus on major events occurring simultaneously at other firms in which the audit committee members also serve as board members or CEOs. We find that during the years of major events, the number of board meetings at event firms significantly increases while there is
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Lottery-type stocks and corporate strategies at the turn of the month Review of Quantitative Finance and Accounting Pub Date : 2020-08-12 Yun Meng, Christos Pantzalis
We show that retail investors’ cyclical demand for lottery stocks, which tends to peak at the turn-of-the-month (ToM), has implications for firms’ financial activities. Consistent with the notion that the peak in demand is driven by a propensity to gamble that is associated with inattention, we find underreaction to earnings news issued at the ToM by lottery-type firms located in areas with many gambling
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CEO profile and earnings quality Review of Quantitative Finance and Accounting Pub Date : 2020-08-11 Tri Tri Nguyen, Chau Minh Duong, Sunitha Narendran
This paper introduces the PSCORE, which aggregates nine personal characteristics of chief executive officers (CEOs), to signal the quality of earnings. The PSCORE is a composite score based on publicly available data on CEOs. The study reports strong positive relationships between the PSCORE and two different proxies for earnings quality, (1) discretionary accruals and (2) financial statement errors
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Earnings management surrounding forced CEO turnover: evidence from the U.S. property-casualty insurance industry Review of Quantitative Finance and Accounting Pub Date : 2020-08-09 Jiang Cheng, J. David Cummins, Tzuting Lin
In this paper, we investigate earnings management surrounding forced CEO turnover for U.S. property-casualty insurance companies with differing organizational forms. We analyze the three principal organizational form types in the industry—publicly-traded stocks, closely-held stocks, and mutuals. We utilize a unique measure of earnings management, the loss reserve error. Multivariate results show that
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Auditor response to changing risk: money market funds during the financial crisis Review of Quantitative Finance and Accounting Pub Date : 2020-08-07 Kyle D. Allen, Drew B. Winters
Audits provide monitoring for investors. The collapse of markets across the financial crisis made assets more difficult to value, which increased risk for auditors. The money markets were at the center of the financial crisis increasing audit engagement risk on money market funds, which at the time of the crisis were highly opaque. Measuring the response to increased engagement risk with audit fees
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At what life-cycle stage does the auditors’ going concern report add value? Review of Quantitative Finance and Accounting Pub Date : 2020-08-05 Kathleen Bakarich, Jiaxin Liu, Joseph Weintrop