International Journal of Banking, Accounting and Finance
International Journal of Banking, Accounting and Finance
International Journal of Banking, Accounting and Finance
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<strong>International</strong> <strong>Journal</strong> <strong>of</strong><br />
<strong>Banking</strong>, <strong>Accounting</strong><br />
<strong>and</strong> <strong>Finance</strong><br />
© 2013 Inderscience Enterprises Ltd
Scope <strong>of</strong> the <strong>Journal</strong><br />
IJBAAF provides an outlet for high-quality refereed empirical research on all<br />
aspects <strong>of</strong> accounting, banking, <strong>and</strong> finance. Purely theoretical research with the<br />
potential for empirical applications <strong>and</strong> in depth literature reviews will also be<br />
considered. IJBAAF particularly welcomes papers dealing with topics that link<br />
accounting <strong>and</strong> banking such as: auditing <strong>of</strong> banks; the use <strong>of</strong> cost accounting in<br />
banks <strong>and</strong> financial firms; corporate governance <strong>of</strong> banks; financial reporting <strong>of</strong><br />
banks; <strong>and</strong> the impact <strong>of</strong> accounting <strong>and</strong> auditing regulations in the banking <strong>and</strong><br />
financial industry. The aim <strong>of</strong> the journal is to publish research findings from around<br />
the world.<br />
Subject coverage:<br />
Suitable topics for IJBAAF include but are not<br />
limited to:<br />
• <strong>Banking</strong><br />
• Asset-liability management<br />
• Auditing<br />
• Bank assurance<br />
• <strong>Banking</strong> crises<br />
• Corporate governance<br />
• Derivatives <strong>and</strong> structured financial<br />
products<br />
• Efficiency <strong>and</strong> performance <strong>of</strong> financial<br />
institutions <strong>and</strong> bank branches<br />
• Financing decisions <strong>of</strong> banks<br />
• Investment banking<br />
• Management <strong>of</strong> financial institutions<br />
• Regulation <strong>and</strong> supervision <strong>of</strong> the banking<br />
industry, both nationally <strong>and</strong> internationally<br />
• Technological progress <strong>and</strong> banking<br />
• The role <strong>of</strong> central banks<br />
• <strong>Accounting</strong><br />
• Accountability<br />
• <strong>Accounting</strong> st<strong>and</strong>ards <strong>and</strong> regulations<br />
• Auditing<br />
• Auditing st<strong>and</strong>ards <strong>and</strong> regulations<br />
• Corporate governance<br />
• Environmental accounting<br />
• Financial accounting<br />
• Management accounting<br />
• Risk management <strong>and</strong> internal control<br />
• Social accounting<br />
• <strong>Finance</strong><br />
• Asset pricing<br />
• Bankruptcy prediction <strong>and</strong> determinants<br />
• Corporate finance<br />
• Credit risk modelling <strong>and</strong> management<br />
• Financial engineering<br />
• Foreign exchange markets<br />
• Law <strong>and</strong> finance<br />
• Mergers <strong>and</strong> acquisitions<br />
• Mutual funds management<br />
• Portfolio management<br />
• Regulations <strong>of</strong> financial markets<br />
• Venture capital<br />
<strong>International</strong> <strong>Journal</strong> <strong>of</strong><br />
<strong>Banking</strong>, <strong>Accounting</strong><br />
<strong>and</strong> <strong>Finance</strong><br />
www.inderscience.com/ijbaaf<br />
visit<br />
www.inderscience.com
Members <strong>of</strong> the Editorial Board<br />
Editors-in-Chief<br />
Philip Molyneux<br />
Bangor University, UK<br />
Fotios Pasiouras<br />
University <strong>of</strong> Surrey, UK <strong>and</strong><br />
Technical University <strong>of</strong> Crete,<br />
Greece<br />
Andrea Resti<br />
Bocconi University, Italy<br />
Associate Editors<br />
Edward I. Altman<br />
New York University, USA<br />
Sris Chatterjee<br />
Fordham University, USA<br />
Bill Francis<br />
Rensselaer Polytechnic Institute,<br />
USA<br />
Christos Ioannidis<br />
University <strong>of</strong> Bath, UK<br />
Paul Klumpes<br />
Nottingham Trent University, UK<br />
Ana Lozano-Vivas<br />
University <strong>of</strong> Malaga, Spain<br />
Amine Tarazi<br />
Université de Limoges, France<br />
Constantin Zopounidis<br />
France <strong>and</strong> Technical University <strong>of</strong><br />
Crete, Greece<br />
Regional Editors<br />
AMERICA<br />
David Cummins<br />
Temple University, USA<br />
AUSTRALIA<br />
Barry Williams<br />
Bond University, Australia<br />
Editorial Assistants<br />
Kostas Andriosopoulos<br />
ESCP Europe, UK<br />
Aggeliki Liadaki<br />
Technical University <strong>of</strong> Crete,<br />
Greece<br />
Editorial Board<br />
Abed Al-Nasser Abdallah<br />
American University <strong>of</strong> Sharjah,<br />
United Arab Emirates<br />
Charles Calomiris<br />
Columbia University, USA<br />
George Christodoulakis<br />
University <strong>of</strong> Manchester, UK<br />
Philip Cooper<br />
University <strong>of</strong> Bath, UK<br />
Robert DeYoung<br />
University <strong>of</strong> Kansas, USA<br />
Jean Dermine<br />
INSEAD, France<br />
Michael Doumpos<br />
Technical University <strong>of</strong> Crete,<br />
Greece<br />
Leigh Drake<br />
Nottingham University Business<br />
School, UK<br />
Vihang Errunza<br />
McGill University, Canada<br />
Douglas Evan<strong>of</strong>f<br />
Federal Reserve Bank <strong>of</strong> Chicago,<br />
USA<br />
Franco Fiordelisi<br />
University <strong>of</strong> Rome III, Italy<br />
Chrysovalantis Gaganis<br />
University <strong>of</strong> Crete, Greece<br />
Claudia Girardone<br />
University <strong>of</strong> Essex, UK<br />
Iftekhar Hasan<br />
Rensselaer Polytechnic Institute,<br />
USA<br />
Simon Kwan<br />
Federal Reserve Bank <strong>of</strong> San<br />
Francisco , USA<br />
Erkki K. Laitinen<br />
University <strong>of</strong> Vaasa, Finl<strong>and</strong><br />
Ricardo P. C. Leal<br />
COPPEAD Graduate School <strong>of</strong><br />
Business, Federal University <strong>of</strong> Rio<br />
de Janeiro, Brazil<br />
Loretta Mester<br />
Federal Reserve Bank <strong>of</strong><br />
Philadelphia, USA<br />
Eduardo Luis Montiel<br />
INCAE Business School, Nicaragua<br />
Andrea Sironi<br />
Bocconi University, Italy<br />
Sotiris Staikouras<br />
City University, London, UK<br />
Sailesh Tanna<br />
Coventry University, UK<br />
Angelos Tsaklanganos<br />
Aristotle University <strong>of</strong> Thessaloniki,<br />
Greece<br />
Jos Van Bommel<br />
University <strong>of</strong> Luxembourg,<br />
Luxembourg<br />
Rudi V<strong>and</strong>er Vennet<br />
Ghent University, Belgium<br />
Paul Wachtel<br />
New York University, USA<br />
Larry Wall<br />
Federal Reserve Bank <strong>of</strong> Atlanta,<br />
USA<br />
visit<br />
www.inderscience.com
Methods <strong>of</strong> payment<br />
Sample content <strong>of</strong><br />
IJBAAF<br />
VOL. 5(1/2), 2013<br />
Sovereign default risk assessment<br />
Edward I. Altman; Herbert A. Rijken<br />
Systemic risk from real estate <strong>and</strong> macroprudential<br />
regulation<br />
Franklin Allen; Elena Carletti<br />
<strong>Finance</strong>, growth <strong>and</strong> fragility: the role <strong>of</strong><br />
government<br />
Thorsten Beck<br />
Hold-up in multiple banking: evidence<br />
from SME lending<br />
Antje Brunner; Jan Pieter Krahnen<br />
Do emerging markets provide currency<br />
diversification benefits?<br />
Ines Chaieb; Vihang Errunza; Basma Majerbi<br />
Interest rate caps <strong>and</strong> implicit collusion:<br />
the case <strong>of</strong> payday lending<br />
Robert DeYoung; Ronnie J. Phillips<br />
The effects <strong>of</strong> stock splits on the bid-ask<br />
spread <strong>of</strong> syndicated loans<br />
Bill B. Francis; Iftekhar Hasan;<br />
Mingming Zhou<br />
Does overvaluation <strong>of</strong> bidder stock drive<br />
acquisitions? The case <strong>of</strong> public <strong>and</strong><br />
private targets<br />
Kose John; Ravi S. Mateti;<br />
Zhaoyun Shangguan; Gopala Vasudevan<br />
The value <strong>of</strong> reputational capital <strong>and</strong> risk<br />
in banking <strong>and</strong> finance<br />
Ingo Walter<br />
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<strong>International</strong> <strong>Journal</strong> <strong>of</strong> <strong>Finance</strong> <strong>and</strong><br />
<strong>Accounting</strong><br />
<strong>International</strong> <strong>Journal</strong> <strong>of</strong> Financial Services<br />
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ISSN: 1755-3830 (Print), ISSN: 1755-3849 (Online)
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