Forthcoming articles


International Journal of Revenue Management


These articles have been peer-reviewed and accepted for publication in IJRM, but are pending final changes, are not yet published and may not appear here in their final order of publication until they are assigned to issues. Therefore, the content conforms to our standards but the presentation (e.g. typesetting and proof-reading) is not necessarily up to the Inderscience standard. Additionally, titles, authors, abstracts and keywords may change before publication. Articles will not be published until the final proofs are validated by their authors.


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International Journal of Revenue Management (2 papers in press)


Regular Issues


  • Can Profit Targets Improve the Profitability of Candlestick Charting?   Order a copy of this article
    by Tsung-Hsun Lu 
    Abstract: This study proposes a different way to implement candlestick trading rules. Applying profit targets to the SOX component stocks from 1992 to 2016, I find two three-day candlestick patterns can earn over 1% profit significantly after considering transaction costs and the data-snooping problem. This profit target approach thus seems to provide an alternative way for investors to decide on which day to exit the market.
    Keywords: Candlestick charting; Profit target; SOX component stocks; Financial crisis; Sub-sample test.

Special Issue on: Financial Reporting Quality from the Perspective of Earnings and Revenue Management

  • Real earnings management in family firms: Evidence from Chinese listed firms   Order a copy of this article
    by Xi Tian, Tao Yang, T. Robert Yu 
    Abstract: Using a large sample of Chinese family firms and nonfamily firms, we examine whether family ownership is associated with higher or lower levels of real earnings management. Based on the agency and stewardship theories, we develop two competing hypotheses. Our findings are consistent with the prediction of the stewardship theory that family firms engage in lower levels of real activities manipulation relative to nonfamily firms. Specifically, family businesses are less likely to accelerate sales, over-produce, cut discretionary expenditures, or engage in more than one real activities manipulation. In our analyses, we control for a number of firm properties and fixed effects. Further analysis suggests that the negative association between family ownership and real activities manipulation is more prominent for young family firms than for mature family firms. Our results are robust to different measures of family firms, alternative measures of real earnings management, and potential endogeneity.
    Keywords: real earnings management; agency theory; stewardship theory; family firm; family business; Chinese listed firms.