Publications and creative works by faculty in the Department of Accounting and Finance, Feliciano School of Business, are collected here.

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Submissions from 2009

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Analysis of Business Week Hot-Growth Stocks: Momentum and Fundamental Investment Approaches, Susana Yu and Sang Hoon Kim (2009)

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The Effects of ETF Splits on Returns, Liquidity, and Individual Investors, Susana Yu and Gwendolyn Webb (2009)

Submissions from 2008

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Novice and Expert Judgment in the Presence of Going Concern Uncertainty the Influence of Heuristic Biases and Other Relevant Factors, Asokan Anandarajan, Gary Kleinman, and Dan Palmon (2008)

The Information Content of Stock Split Announcements: Do Options Matter?, Keh Yiing Chern, Kishore Tandon, Susana Yu, and Gwendolyn Webb (2008)

The Moderating Effects of Acquisition Premiums in Private Corporations: An Empirical Investigation of Relative S Corporation and C Corporation Valuations, James Digabriele (2008)

The Sarbanes-Oxley Act and the Private Company Discount: An Empirical Investigation, James Digabriele (2008)

Operational Restructuring: Reviving An Ailing Business, Beixin Lin, Zu Hsu Lee, and Lance G. Gibbs (2008)

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Intra-day Trading Volume Patterns Of Equity Markets: A Study Of US And European Stock Markets, Deniz Ozenbas (2008)

Management Earnings Forecasts and Adverse Selection Cost: Good Vs Bad News Forecast, H. Young Baek, Dong-Kyoon Kim, and Joung W. Kim (2008)

Submissions from 2007

Does Innovation Matter to Conference Calls?, Chen Lung Chin, Picheng Lee, Ping Wen Wang, and Gary Kleinman (2007)

Submissions from 2006

IPO Anomalies and Innovation Capital, Chen Lung Chin, Picheng Lee, Gary Kleinman, and Pei Yu Chen (2006)

Do Self-Serving Managers Choose Chapter 11 Filing Over Out-of-Court Restructuring?, Dong-Kyoon Kim (2006)

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An Analytical Approach for Making Management Decisions Concerning Corporate Restructuring, Beixin Lin, Zu Hsu Lee, and Richard Peterson (2006)

The Effect of Repeat Restructuring Charges on Analysts' Forecast Revisions and Accuracy, Beixin Lin and Rong Yang (2006)

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Pattern Of Short-Term Volatility Accentuation Within The Trading Day: An Investigation Of The U.S. And European Equity Markets, Deniz Ozenbas (2006)

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Day Of The Week Effects In Intra-Day Volatility Patterns Of Equity Markets: A Study Of US And European Stock Markets, Deniz Ozenbas and Zaman Zamanian (2006)

Intraday Price-Reversal Patterns in the Currency Futures Market: The Impact of the Introduction of GLOBEX and the Euro, Joel Rentzler, Kishore Tandon, and Susana Yu (2006)

Short-Term Market Efficiency in the Futures Markets: Topix Futures and 10-Year JGB Futures, Joel Rentzler, Kishore Tandon, and Susana Yu (2006)

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Central Bank Independence, Inflation Variability, and the Revenue Smoothing Hypothesis, Hermann Sintim-Aboagye and David R. Tufte (2006)

Submissions from 2005

Intraday Price Reversals in the US Stock Index Futures Marketa 15-Year Study, James L. Grant, Avner Wolf, and Susana Yu (2005)

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Managerial Incentives to Diversify and Shareholder Monitoring: Evidence From International Acquisitions, Dong-Kyoon Kim, Chuck C.Y. Kwok, and H. Young Baek (2005)

How Comprehensive Is Comprehensive Income? the Value Relevance of Foreign Currency Translation Adjustments, Joann Pinto (2005)

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Emerging Economies, Turnover Rates and Inflation Variability: A Comparison of Generalized Maximum Likelihood and SUR Models, Hermann Sintim-Aboagye (2005)

Relative Importance of Industry and Country Factors in Security Returns, Anthony Tessitore and Nilufer Usmen (2005)

The Impact of Financial Forecasts Regulation on IPO Anomalies: Evidence From Taiwan, Ya Fang Wang, Picheng Lee, Chen Lung Chin, and Gary Kleinman (2005)

Submissions from 2004

Market Overreaction to Product Recall Revisited - the Case of Firestone Tires and the Ford Explorer, Suresh Govindaraj, Bikki Jaggi, and Beixin Lin (2004)

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Using Fair Value Accounting for Financial Instruments, Wing Poon (2004)

Submissions from 2003

The Effects of Personal and Group Level Factors on the Outcomes of Simulated Auditor and Client Teams, Gary Kleinman, Dan Palmon, and Picheng Lee (2003)

Statistical Choices and Apparent Work Outcomes in Auditing, Phil Picheng Lee and Gary Kleinman (2003)

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Collusion and Financial Leverage: An Analysis of the Integrated Mill Steel Industry, Richard Lord and W. Ken Farr (2003)

Leverage, Imports, Profitability, Exchange Rates, and Capital Investment: A Panel Data Study of the Textile and Apparel Industries 1974-1987, Richard Lord and James E. McIntyre (2003)

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Assessing the Effect of Investment Barriers on International Capital Flows Using An Expert-Driven System, A. Seddik Meziani (2003)

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Equity Valuation in a Changing Institutional Climate: Evidence From Multinational Utilities, Joann Pinto (2003)

Submissions from 2002

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Closed-End Funds and Turnover Restrictions, Nusret Cakici, Anthony Tessitore, and Nilufer Usmen (2002)

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An International Study of Cross-sectional Variations in Audit Fees, Shifei Chung and Ramesh Narasimhan (2002)

Investment in Real Assets and Information Acquisition: The OCE Preferences Case, Christos I. Giannikos and Deniz Ozenbas (2002)

Teams As a Learning Forum for Accounting Professionals, Gary Kleinman, Philip Siegel, and Claire Eckstein (2002)

Volatility in US and European Equity Markets: An Assessment of Market Quality, Deniz Ozenbas, Robert A. Schwartz, and Robert A. Wood (2002)

Submissions from 2001

Perceived Value of Mandatory Audits of Small Companies, Shifei Chung and Ramesh Narasimhan (2001)

Mentoring and Learning: The Case of CPA Firms, Gary Kleinman, Philip H. Siegel, and Claire Eckstein (2001)

Foreign Currency Translation Adjustments As Predictors of Earning Changes, Joann Pinto (2001)

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To Tax or Not to Tax: Tax Freedom or Free Ride?, James G. Yang and Wing Poon (2001)

Submissions from 2000

Decision-Making Differences Between Big Six and Non-Big Six Auditing Firms: The Implications for the Internal Audit Function, Asokan Anandarajan and Gary Kleinman (2000)

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A Negotiation-Oriented Model of Auditor-Client Relationships, Gary Kleinman and Dan Palmon (2000)

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Hidden Benefits of the ‘Nanny Tax’, Jo Ann M. Pinto and Joseph Lipari (2000)

Submissions from 1999

The Usefulness of Off-Balance Sheet Variables As Predictors of Auditors’ Going Concern Opinions: An Empirical Analysis, Gary Kleinman and Asokan Anandarajan (1999)

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An Experimental Study of Hong Kong and Chinese Auditors' Perceptions of Auditor Independence, Ramesh Narasimhan and Stephanie S.h. ng (1999)

Submissions from 1998

Properties of Time-Series Estimates of Degree of Leverage Measures, Richard Lord (1998)

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Auditor Concentration of Listed Public Companies on International Stock Exchanges, Ramesh Narasimhan and Shifei Chung (1998)

Ergodicity, State Prices, and Long Bond Returns, Anthony Tessitore and Nilufer Usmen (1998)

Submissions from 1996

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The Impact of Operating and Financial Risk on Equity Risk, Richard Lord (1996)

The Likelihood of Various Stock Market Return Distributions, Part 1 Principles of Inference, Harry M. Markowitz and Nilufer Usmen (1996)

The Likelihood of Various Stock Market Return Distributions, Part 2 Empirical Results, Harry M. Markowitz and Nilufer Usmen (1996)

Submissions from 1995

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International Market Segmentation and Euro Debt Issues, Stavros B. Thomadakis and Nilufer Usmen (1995)

Submissions from 1994

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Individual and Group in Group Problem Solving the Valence Model Redressed, L,Richard Hoffman and Gary Kleinman (1994)

Submissions from 1988

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Using the Analytical Hierarchy Process to Select a Financing Instrument for a Foreign Investment, A. Seddik Meziani and Farahmand Rezvani (1988)