Vol 2, No 4 (2013)

Accounting and Finance Research, Vol. 2, No. 4, November 2013

Table of Contents

Articles

Charitable Donations: Feeling Good but Hardly Worth It
Alka Bramhandkar, Matthew Kimmey
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p1
Survival Analysis on the Timing of Foreign Banks into China from the Aspect of Traditional Real Option
Shujuan Ding, Dafei Chen
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p11
Corporate Governance, Family Ownership and Earnings Management: Emerging Market Evidence
Humeyra Adiguzel
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p17
The Behavior of Beta in the 19th Century
Lord Mensah
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p34
Isolating the ‘Pure’ Effect of the 2004/2005 Bank Consolidation Policy on Performance of Banks in Nigeria, Using the Chow Test (2000-2010)
Ibrahim Gerarh Umaru
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p47
Cronyism and Delaware Incorporation: An Examination on Excess Compensation
Qian Xie
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p60
The Influence of Financial Industry Cluster on Economic Growth: Three Economic Zones in China
Xiaoyan Zhang, Dafei Chen
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p69
Do IPO Firms Manage Earnings?
Moustafa Fadl
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p81
Evaluation of the European Central Bank’s Monetary Policy in Terms of Taylor Rule
Roxana Scantee, Ovidiu Stoica
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p104
Analysts or Vultures: Do Transient Investors Target Firms with Lower Financial Reporting Quality?
Todd Palmer White
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p110
Intellectual Capital and Bank Performance in Europe
Gimede Gigante
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p120
IFRS Adoption in Italy: Which Effects on Accounting Figures and Subjectivity?
Silvano Corbella, Cristina Florio, Francesca Rossignoli
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p130
Cross-Sectional Returns and Fama-MacBeth Betas for S&P Indices
V. Reddy Dondeti, Jr. Carl B. McGowan
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p149
The Countermeasures Research on the Issues of Enterprise Financial Early Warning System
Qian Luo, Xilin Liu
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p166