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Financial Accounting
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Financial Accounting

A special issue of Journal of Risk and Financial Management (ISSN 1911-8074). This special issue belongs to the section "Business and Entrepreneurship".

Deadline for manuscript submissions: 1 July 2024 | Viewed by 508

Special Issue Editor

Prof. Dr. Justin Y. Jin

E-Mail Website
Guest Editor
DeGroote School of Business, McMaster University, Hamilton, ON L8S 4L8, Canada
Interests: financial accounting; banking

Special Issue Information

Dear Colleagues,

This Special Issue focuses on the broad topic of “Financial Accounting” and includes novel research studies on the use of financial accounting and techniques for earnings management, banking, corporate finance, and the risk management of financial institutions.

Theoretical and empirical articles on the application of novel financial accounting techniques based on earnings management, corporate finance, banking, and risk management are welcome.

Prof. Dr. Justin Y. Jin
Guest Editor

Manuscript Submission Information

Manuscripts should be submitted online at www.mdpi.com by registering and logging in to this website. Once you are registered, click here to go to the submission form. Manuscripts can be submitted until the deadline. All submissions that pass pre-check are peer-reviewed. Accepted papers will be published continuously in the journal (as soon as accepted) and will be listed together on the special issue website. Research articles, review articles as well as short communications are invited. For planned papers, a title and short abstract (about 100 words) can be sent to the Editorial Office for announcement on this website.

Submitted manuscripts should not have been published previously, nor be under consideration for publication elsewhere (except conference proceedings papers). All manuscripts are thoroughly refereed through a single-blind peer-review process. A guide for authors and other relevant information for submission of manuscripts is available on the Instructions for Authors page. Journal of Risk and Financial Management is an international peer-reviewed open access monthly journal published by MDPI.

Please visit the Instructions for Authors page before submitting a manuscript. The Article Processing Charge (APC) for publication in this open access journal is 1400 CHF (Swiss Francs). Submitted papers should be well formatted and use good English. Authors may use MDPI's English editing service prior to publication or during author revisions.

Keywords

  • financial accounting
  • banking
  • risk management
  • corporate finance

Published Papers (1 paper)

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Research

12 pages, 326 KiB  
Article
An Alignment of Financial Signaling and Stock Return Synchronicity
by Tarek Eldomiaty, Islam Azzam, Karim Tarek Hamed Afifi and Mohamed Hashim Rashwan
J. Risk Financial Manag. 2024, 17(4), 162; https://doi.org/10.3390/jrfm17040162 - 16 Apr 2024
Viewed by 329
Abstract
Financial signaling and stock return synchronicity may not be at crossroads. This paper optimizes the signaling effect of firms’ financial indicators on stock return synchronicity. The ultimate objective is to align firms’ financial signaling and stock return synchronicity, which implies a benefit of [...] Read more.
Financial signaling and stock return synchronicity may not be at crossroads. This paper optimizes the signaling effect of firms’ financial indicators on stock return synchronicity. The ultimate objective is to align firms’ financial signaling and stock return synchronicity, which implies a benefit of hedging against fluctuations in the stock market index. The data cover quarterly periods from June 1992 to March 2022 for the non-financial firms listed in the DJIA30 and NASDAQ100. This paper examines the observed return synchronicity as the dependent variable. The independent variables are classified into six groups namely, Solvency (or Liquidity) ratios, Assets Efficiency ratios, Expense Control ratios, Debt (or Leverage) ratios, Profitability ratios, and Dividend ratios. The analysis is conducted on two different groups. The first group examines the observed firms’ financials that affect observed stock return synchronicity. The second group examines optimal firms’ financials that help optimize stock return synchronicity. The final results show that (a) current stock return synchronicity is affected positively by cash ratio, and negatively by receivables and historical growth of earnings; (b) optimal stock return synchronicity can be elevated using significant financial indicators namely, Inventory/Current Assets, Net Working Capital/Total Assets, Net worth/Fixed Assets, and Sales Annual Growth; (c) agency conflicts between managers and shareholders can be mitigated by the aforementioned financial indicators, which do not include debt financing being the common source of agency conflicts; and (d) dividends are still insignificant to stock return synchronization. Full article
(This article belongs to the Special Issue Financial Accounting)
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