The International Journal of Corporate Finance and Accounting (IJCFA) publishes original research articles of theoretical, empirical, experimental, and applied work on all aspects of corporate finance, accounting, and other related fields. The journal is particularly interested in publishing innovating research results involving the use of advanced quantitative methods in corporate finance and accounting, as well as articles that adopt an integrated and interdisciplinary approach toward addressing important decision- and policy-making problems in these fields. IJCFA encourages research that connects theory with application feedback and emphasizes the intersection of the interests between academics and practitioners.