Vol 2, No 2 (2013)

Accounting and Finance Research, Vol. 2, No. 2, May 2013

Table of Contents

Articles

How Consumers Pay: Adoption and Use of Payments
Scott Schuh, Joanna Stavins
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p1
A Case Study of the Local Bank Merger: Is the Acquiring Entity Better Off?
Maran Marimuthu, Haslindar Ibrahim
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p22
An Investigation of Comprehensive Income and Firm Performance: The Case of the Electric Appliances Industry of the Tokyo Stock Exchange
Chikashi Tsuji
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p29
WACC Calculations in Practice: Incorrect Results due to Inconsistent Assumptions - Status Quo and Improvements
Matthias C. Grüninger, Axel H. Kind
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p36
An Event Study Analysis of Statement of Financial Accounting Standards No. 158
Abraham N. Fried
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p45
A Vector Error Correction Modeling of Security Spending and Economic Growth in Nigeria
Victor E. Oriavwote, Samuel J. Eshenake
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p59
The Propensity to Trust Others: Gender and Country Differences
Ayush B. Shrestha, Richard A. Bernardi, Susan M. Bosco
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p69
A Retrospective Look at the Effect of Auditor Specialization and Industry Concentration on the Cost of Audit Services
Jeffrey R. Casterella, Rosemond Desir, Gretchen Irwin
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p79
Time-consistent Optimal Portfolio Strategy for Asset-liability Management under Mean-variance Criterion
Chanjuan Li, Zhongfei Li, Ke Fu, Haiqing Song
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p89
Earnings Management and the Financial Statement Analyst
Steven C. Hall, Vipin Agrawal, Pushpa Agrawal
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p105