Search Results - isPartOf:"Review of Quantitative Finance and Accounting"

Real effects of capitalized research and development expenditures: a leading indicator for future innovation performance?

Herb, Wolfgang; Lotze, Maria; Schultze, Wolfgang; … - In: Review of Quantitative Finance and Accounting 64 (2024) 1, pp. 417-473

This paper analyzes the relationship between capitalized Research and Development (R&D) expenditures under IFRS and innovation performance measured by patent data. Under IFRS, development expenditures are capitalized when the success of an R&D investment is highly likely. Hence, such...

Persistent link: https://www.econbiz.de/10015407844

Can trade credit rejuvenate Islamic banking?

Jatmiko, Wahyu; Ebrahim, Muhammed Shahid; Iqbal, Abdullah; … - In: Review of quantitative finance and accounting 60 (2023) 1, pp. 111-146

Persistent link: https://www.econbiz.de/10013548969

How do insider trading incentives shape nonfinancial disclosures? : evidence from product and business expansion disclosures

He, Guanming - In: Review of quantitative finance and accounting 60 (2023) 1, pp. 147-194

Persistent link: https://www.econbiz.de/10013548970

Enhancing stock market anomalies with machine learning

Gonçalves de Azevedo, Vitor; Hoegner, Christopher - In: Review of quantitative finance and accounting 60 (2023) 1, pp. 195-230

Persistent link: https://www.econbiz.de/10013548972

Evidence that financing decisions contribute to the zero-earnings discontinuity

Makarem, Naser; Liu, Hong; Chen, Lei - In: Review of quantitative finance and accounting 60 (2023) 1, pp. 231-257

Persistent link: https://www.econbiz.de/10013548973

Consumption with earnings, liquidity, and market based models

Snigaroff, Robert; Wroblewski, David - In: Review of quantitative finance and accounting 60 (2023) 2, pp. 501-530

Persistent link: https://www.econbiz.de/10013549093

Fundamentals, real-time uncertainty and CDS index spreads

Audzeyeva, Alena; Wang, Xu - In: Review of quantitative finance and accounting 61 (2023) 1, pp. 1-33

Persistent link: https://www.econbiz.de/10014341007

Auctions of failed banks : an analysis of losing bidders

Zhou, Tim Mi - In: Review of quantitative finance and accounting 61 (2023) 1, pp. 155-176

Persistent link: https://www.econbiz.de/10014342028

An impact investment strategy

Juddoo, Kumari; Malki, Issam; Mathew, Sudha; … - In: Review of quantitative finance and accounting 61 (2023) 1, pp. 177-211

Persistent link: https://www.econbiz.de/10014342029

Bank failure prediction : corporate governance and financial indicators

Alzayed, Noora; Eskandari, Rasol; Yazdifar, Hassan - In: Review of quantitative finance and accounting 61 (2023) 2, pp. 601-631

Persistent link: https://www.econbiz.de/10014342045