Vol 5, No 1 (2016)

Accounting and Finance Research, Vol. 5, No. 1, February 2016

Table of Contents

Articles

The Effects of Board Characteristics and Ownership Structure on the Corporate Financial Leverage
Mohamed Galal Abobakr, Khairy Elgiziry
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p1
An Empirical Contextual Validation of the CapitalCubeTM Market Trading Variables as Reflected in a 10-year Panel of the S&P500: Vetting for Inference Testing
Edward J. Lusk, Michael Halperin
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p15
Gold as a Hedge and a Diversifier: The Perspective from Lebanon
Samih Antoine Azar
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p27
Corruption as an Agency Problem – Currency Hedging in Corrupt Countries
David M. Simmonds, Sanjib Guha, Carl B. McGowan, Jr
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p38
Ethics, Corporate Governance and Financial Reporting in the Nigerian Banking Industry: Global Role of International Financial Reporting Standards
Adegbie, Folajimi Festus, Fofah Evelyn Temitope
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p50
Earnings Management, Earnings Surprises, and Distressed Firms
John S. Howe, Reza Houston
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p64
Fair Value Accounting: A Controversial but Promising System
Fawzi A. Al Sawalqa
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p88
Troublesome Tidings? Investors’ Response to a Wells Notice
Paul A Griffin, Estelle Y Sun
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p99
Study on Internet Investor Relations Management Evaluation of Listed Companies in China
Ping Guan, Liangrong Song, Haimin Cao
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p121
Chapter 11 Stocks: Information Uncertainty
Xavier Brédart, Nadine Levratto, Messaoud Zouikri
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p130
Bank Diversification and Future Stock Price Performance: Evidence from Post-Acquisition Returns after the GLBA
Lonnie L. Bryant
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p137
The Impact of the Opinions of the Independent Auditors on the Investor Decisions in Banking Sector: An Empirical Study on the Banks Operating in Turkey
Basak Erdem Rena, Elif Guneren Genc, Fatma Ulucan Ozkul
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p157
Modeling Equity Compensation under Accounting Contingencies
John Bizjak, Swaminathan Kalpathy, Rex Thompson
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p164
The Effect of Internal Control Problems on the Bid-Ask Spread under SOX Section 302
Shin Hyoung Kwon
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p180
LIFO Distortions in the Manufacturing Industry
June Li, Megan Y Sun
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p191
Mutual Fund Ratings and Efficiency: An Examination of the Relationship
Mahendra Raj, Md Hamid Uddin
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p202
Political Connection and the Demand for Industry Specialist Auditors
Li Zheng Brooks
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p210
Heterogeneity of Trading Information and the Price-Volume Relationship: Theory and Evidence
Hsinan Hsu, Tsung-Che Wu, Grace Shu-hsing Wu, Ya-Hui Chang
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p232
U.S. Macroeconomic News and International Stock Prices: Evidence from Newspaper Coverage
Gene Birz, Sandip Dutta
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p247