Table of Contents: Volume 22 (2004) Number 1 The Reversing Weekend Effect: Evidence from the U.S. Equity Markets Anthony Yanxiang Gu The Effect of Regulation Fair Disclosure on the Relevance of Conference Calls to Financial Analysts Afshad J. Irani Securitizing Accounts Receivable Darius Palia and Ben J. Sopranzetti Is the ‘Perfect’ Timing Strategy Truly Perfect? Kin Lam and Wei Li Change in Inventory and Firm Valuation . . . . Ben-Hsien Bao and Da-Hsien Bao Number 2 Value-at-Risk Analysis for Taiwan Stock Index Futures: Fat Tails and Conditional Asymmetries in Return Innovations. ...... Yu Chuan Huang and Bor-Jing Lin The Accrual Effect on Future Earnings Konan Chan, Narasimhan Jegadeesh and Theodore Sougiannis 97 Stock Prices and Inflation: New Evidence from the Pacific-Basin Countries Osamah M. Al-Khazali and Chong Soo Pyun Nonlinear Models in Corporate Finance Research: Review, Critique, and Extensions Sheng-Syan Chen, Kim Wai Ho, Cheng-Few Lee and Keshab Shrestha Number 3 Initial Public Offerings in Australia 1994 to 1999, Recent Evidence of Underpricing and Underperformance William Dimovski and Robert Brooks Does Trading Improve Individual Investor Performance? ............... Pei-Gi Shu, Shean-Bii Chiu, Hsuan-Chi Chen and Yin-Hua Yeh Forum Selection in International Business Contracts: Home Bias Portfolio Puzzle and Managerial Moral Hazard Moshe Bar Niv (Burnovski) and David Feldman The Relationship Between Bank Risk and Earnings Management: Evidence from Japan Yukihiro Yasuda, Shin’ya Okuda and Masaru Konishi Ranking Accounting Ph.D. Programs and Faculties Using Social Science Research Network Download Lawrence D. Brown and Indrarini Laksmana Number 4 Bid-Ask Spreads and Institutional Ownership Frank Fehle The Determinants of Investor Valuation of R&D Expenditure in the Software Industry C. Catherine Chiang and Yaw M. Mensah The Effect of Cross-Border Acquisitions on Shareholder Wealth — Evidence from Switzerland Felix Lowinski, Dirk Schiereck and Thomas W. Thomas On a Simple Econometric Approach for Utility-Based Asset Pricing Model Cheng-Few Lee, Jack C. Lee, H.F: Ni and C.C. Wu Recap of the 14th Annual Conference on Financial Economics and Accounting, October 31, 2003 to November 1, 2003 Cheng-Few Lee