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IRABF Winter 2010 Volume 2 No. 4	Contents The Impact of Financial Restatements on Audit Fees: Considerations of Restatement Severity Young-Won Her, Jane Lim, and Myungsoo Son Revisiting Mean Reversion in the Stock Prices for Both the U.S. and its Major Trading Partners: Threshold Unit Root Test Chun-An Li and Tsung-Hsien Chen The Impact of Internationalization on Firm Performance: A Quantile Regression Analysis Tan (Charlene) Lee, Kam C. Chan, Jin-Huei Yeh and Hsin-Ya Chan Do Mortgage REITs Reflect the Underlying MBS Market Performance? Xiaoqing Eleanor Xu
IRABF Fall 2010 Volume 2 No. 3	Contents Corporate Governance and Risk of Default Chia-Jane Wang and Jane-Raung Lin Environmental Risk and Shareholder Returns: Evidence from the Announcement of the Toxic 100 Index Kenneth Bettenhausen, John Byrd, and Elizabeth S. Cooperman A Study of the Anomalies of Initial Public Offerings on the Tehran Stock Exchange Rezvan Hejazi, Mahdi Salehi, and Zeinab Haghbin Information Content Change under SFAS No. 131's Interim Segment Reporting Requirements Joong-Seok Cho
IRABF Summer 2010 Volume 2 No. 2	Contents Long-term Performance of the Issuance of Employee Stock Options for Firms in Taiwan: Evidence from the Free Cash Flow Theory Wen-Yi Lin and Pei-Shan Tsai Financial Policies and the Agency Costs of Free Cash Flow: Evidence from the Oil Industry John Byrd The Effect of Net Buying Pressure on Implied Volatility: Empirical Study on Taiwan's Options Market Chang-Wen Duan and Ken Hung A Cross-Industry Analysis of Investors' Reaction to Information Surprises: Evidence from NASDAQ Sectors Peter J. Bush, Seyed M. Mehdian, and Mark J. Perry A Study of the Effect of Financial Leverage on Earnings Response Coefficient through the Income Approach: Iranian Evidence Mehdi Moradi, Mahdi Salehi, and Zakiheh Erfanian
IRABF Spring 2010 Volume 2 No. 1	Contents A Generalized Markowitz Portfolio Selection Model with Higher Moments Chin W. Yang and Ken Hung Institutional Ownership, Managerial Ownership and Dividend Policy in Bank Holding Companies Yuan Wen and Jingyi Jia How Much Is Too Much? The Case of the Anheuser-Busch INBEV Takeover G. D. Hancock Activity Based Costing Model for Cost Calculation in Gas Companies:Empirical Evidence for Iran Mahdi Salehi, Rezvan Hejazi, and Nazanin Bashiri Manesh Broad-based Employee Stock Ownership Incentives and Contracting Efficiency John P. Daley
IRABF July 2009 Volume 1 No. 2	Contents Market Discipline in Banking: Evidence from U.S. Bank Holding Companies Fatma Cebenoyan and A. Sinan Cebenoyan Institutional Behavior of Trading Acquirer Stocks around Mergers and Acquisitions Kai Chen, Yong-Cheol Kim, and Richard D. Marcus Co-authorship Patterns in Accounting Research Kam C. Chan, Carl R. Chen, and Louis T.W. Cheng An International Comparison of Equity Valuation Models: Hong Kong, Singapore, and Japan Carol Callaway Dee and Meihua Koo A Note on the Lump Sum Tax of the Rate-of-Return Regulated Monopoly Model Chin Wei Yang, Ken Hung, and John Fox
IRABF April 2009 Volume 1 No. 1	Contents Informational Efficiency of Credit Default Swap and Stock Markets: The Impact of Adverse Credit Events Gaiyan Zhang The Impact on IPOs Issued by Fraudulent Underwriters Yung Ling Lo Do Foreign Shares Affect the Performance of Local Banks? A Micro View Chung-Hua Shen, Bor-Yi Huang, Meng-Wen Wu and Meng-Fen Hsieh Why Do Poorly Performing Firms Pay Cash Dividends in Mainland China? Louis T.W. Cheng, Hung-Gay Fung, and T. Y. Leung Another Look at Director Independence John Byrd, Elizabeth S. Cooperman, and Glenn A. Wolfe Do Options Contribute to Price Discovery in Emerging Markets Kam C. Chan, Yuan-Chen Chang, and Peter P. Lung