Accounting and Finance
2001 - 2024
Current editor(s): Robert Faff From Accounting and Finance Association of Australia and New Zealand Contact information at EDIRC. Bibliographic data for series maintained by Wiley Content Delivery (contentdelivery@wiley.com). Access Statistics for this journal.
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Volume 64, month 12, 2024
- Carbon emissions and abnormal cash holdings pp. 3175-3209
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- Abu Amin, Ashrafee T. Hossain and Abdullah‐Al Masum
- Using machine learning and 10‐K filings to measure innovation pp. 3211-3239
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- Essi Nousiainen, Mikko Ranta, Mika Ylinen and Marko Järvenpää
- Institutional attention and investment efficiency pp. 3241-3273
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- Jiayi Zheng
- The capital market consequences of stock market liberalisation: Evidence from Mainland‐Hong Kong Stock Connect Programs in China pp. 3275-3299
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- Renhui Fu, Fang Gao and Yi Zhao
- CEO compensation convexity and meeting‐or‐just‐beat earnings forecast pp. 3301-3335
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- Eli Bartov, Wilson Wai Ho Chan, Hua Cheng, Gang Hu and Jingran Zhao
- Can asset‐backed securitisation reduce corporate leverage? Evidence from China pp. 3337-3359
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- Ronghui Pang, Yanan Zhang, Jianbiao Li and Shaopeng Xie
- Climate risk exposure and debt concentration: Evidence from Chinese listed companies pp. 3361-3386
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- Wuqi Song, Wenshuai Xu, Wenzhou Qu and Xu Gong
- From red tape to innovation: How does municipal government financing reform affect corporate R&D activities? pp. 3387-3417
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- Kai Wu and Dingyao Guo
- Control strategies for impactful exits in impact private equity firms pp. 3419-3442
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- Syrus M. Islam and Chris Akroyd
- Fair values in extreme markets pp. 3443-3467
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- Xiaofei Song
- Respond or not? Analyst recommendation and companies' press releases after adverse events pp. 3469-3494
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- Tiffany Chiu, Victoria Chiu, Aiguo Wang, Tawei Wang and Yunsen Wang
- The impact of air pollution on cost of debt: Evidence from corporate bond markets pp. 3495-3533
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- Xiaolu Hu, Angel Zhong, Youdan Cao and Wenlan Wang
- Forbes Magazine's America's Best Banks: Are they best for investors? pp. 3535-3557
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- Greg Filbeck, Dianna Preece and Xin Zhao
- Aggregate analyst characteristics and forecasting performance pp. 3559-3594
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- Mark Wilson and Yi (Ava) Wu
- Corporate inversion, cost of equity and ineffective tax reform pp. 3595-3622
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- Liu Hong and Tianpeng Zhou
- The flow‐performance puzzle: Insights from passive and active ETFs pp. 3623-3656
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- Hamed Yousefi, Mohammad Najand and Licheng Sun
- Disclosure frequency of parent company financial reporting: Insights from analyst forecasting accuracy pp. 3657-3683
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- Junsheng Zhang, Xuefeng Jing and Yue Qi
- Does innovation matter for asymmetric cost behaviour? Evidence from forward citations to the patents pp. 3685-3711
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- Seul Gi Oh and Kyeongheum Ra
- Low‐ frequency versus high‐frequency housing price spillovers in China pp. 3713-3749
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- Jian Yang, Zheng Li and Ziliang Yu
- The impact of organisation capital on inventory efficiency pp. 3751-3779
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- Tongxia Li, Chun Lu and Lei Xu
- An examination of the characteristics versus covariance debate for contemporary asset‐pricing models: Australian evidence pp. 3781-3802
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- Philip Gray, Manapon Limkriangkrai and Wenyuan Xu
- Manager‐specific manipulation of tone and stock price synchronicity pp. 3803-3821
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- Miao Jiang, Bo Zhu and Luxi Li
- Win by defence: The impact of defensive trademarks on corporate innovation pp. 3823-3840
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- Xuechao Li, Dejun Wu and Yucheng Wu
- Supply chain risks and geographical supplier distribution strategy pp. 3841-3881
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- Qianru Zhuo, Libin Qin, Wei Liu, Ying Liu and Jiaxing You
- Corporate fraud and independent director's re‐appointment: Information hypothesis or favouritism hypothesis? pp. 3883-3926
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- Xiaoliang Lyu and Xiaochen Zhang
- Employee health and corporate innovation: Evidence from medical cannabis legalisation pp. 3927-3950
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- Linh Thompson
- The market risk premium in Australia: Forward‐looking evidence from the options market pp. 3951-3972
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- Angelo Aspris, Ester Félez‐Viñas, Sean Foley, Hamish Malloch and Jiri Svec
- Beggars cannot be choosers? Legitimacy deficiency and the use of trade credit by family firms pp. 3973-3998
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- Qi Wu, Jing Xu, Boliang Song and Bin Liu
- Do dividends mitigate bad news hoarding, overinvestments, and stock price crash risk? pp. 3999-4038
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- Jeong‐Bon Kim, Le Luo and Hong Xie
- Removing barriers: How online visits boost female analysts' participation pp. 4039-4067
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- Jun Wang and Chongfeng Wu
- Is it just for shareholders or for all stakeholders? Evidence based on carbon emissions and cash dividends from China pp. 4069-4094
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- Desheng Liu, Yizhen Wang and Mingsheng Li
- Employee stock ownership plans and capital expenditures in China pp. 4095-4130
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- Jin Dai, Chong Gao and Qian Sun
- Federal judge ideology, securities class action litigation, and stock price crash risk pp. 4131-4155
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- Xiaoyu Cui, Jianlei Han, Jeong Bon Kim and Baolei Qi
- Does corporate digitalisation moderate real earnings management? pp. 4157-4196
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- Zhukun Lou, Mingran Li, Yuan George Shan and Ailin Ye
- Comments on recent International Ethics Standards Board for Accountants Exposure Drafts regarding sustainability assurance and the use of external experts pp. 4197-4216
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- David Hay, Noel Harding, Nives Botica Redmayne, Jahanzeb Khan, Harjinder Singh, Nigar Sultana and Jean You
- Female directors and cash holdings adjustment: Evidence from South Korea pp. 4217-4249
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- Jagadison K. Aier, Eun Hye Jo and Jung Wha (Jenny) Lee
- Unfolding BP's reframe through reform strategies for politically connected governance practice and geopolitical disruptions pp. 4251-4275
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- Sameh Ammar and Nader Elsayed
- Time distance and mutual fund holding horizon: Evidence from a quasi‐natural experiment setting of high‐speed railway opening pp. 4277-4312
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- Xuanyi Chen, Qiliang Liu, Li Tian, Junbo Wang and Jian Xie
- Examination disclosure, issuance examination committee connections and accountants' IPO market share pp. 4313-4332
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- Zhaoya Zhang, Jenny Jing Wang and Biao Zhou
- Objective or biased? CEO overconfidence and journalists' coverage pp. 4333-4357
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- Rong Gong
- Rent‐seeking or value‐creating? The impact of managerial autonomy from state‐built corporate pyramids on M&A performance pp. 4359-4391
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- Chen Jiachun, Hou Qingsong and Li Shanmin
- New blockholder and investor limited attention: Evidence from private acquisitions pp. 4393-4427
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- Mehmet E. Akbulut, Emily Jian Huang, Qingzhong Ma and Athena Wei Zhang
- The effects of prevalence induced concept change on audit scepticism judgements pp. 4429-4446
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- Greg Richins, Ken T. Trotman and Di Yang
- Does image sentiment of major public emergency affect the stock market performance? New insight from deep learning techniques pp. 4447-4472
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- Yun Liu, Dengshi Huang, Jianan Zhou and Sirui Wang
- Non‐controlling shareholder activism and executive pay‐for‐performance sensitivity: Evidence from the over‐appointment of directors in the Chinese market pp. 4475-4514
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- Shengnan Li, Jiaqi Wang, Xinya Zheng and Chiyun Zhu
- The individual motivation of investors' gambling mentality: Empirical evidence from gambling sentiment and lottery‐type stocks pp. 4515-4536
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- Zewei Long, Wei Wang, Haohua Li and Xinghao Huang
- Prediction of corporate financial distress based on corporate social responsibility: New evidence from DANP, VWP and MEOWA weights methodologies pp. 4537-4565
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- Hui Li, Ting Sun and Jinquan Zhang
- Executive individualism and the tone of firms' annual reports pp. 4567-4591
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- Wei Jiang, Chuyue Shi, Yu Li and Sujuan Xie
- Pricing the missing intangible capital: Evidence from the China A‐share market pp. 4593-4618
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- Jing Chen, Tianyuan Jiang, Manling Zhang and Huixuan Li
- Learning ESG from stock prices: Evidence from a quasi‐natural experiment in China pp. 4619-4646
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- Zeyuan Huang, Yi Si, Gaoliang Tian, Chongwu Xia and Lei Zhang
- Keju tradition and major litigation cases: The persistent impact of Confucian norm standard pp. 4647-4673
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- Xuefeng Hu, Wenlan Wang, Rong Xu and Fulong Xiao
- Government procurement and zombie firms' productivity: Evidence from China pp. 4675-4700
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- Xiaoyue Yu, Su Yu, Fulong Xiao and Zhuquan Wang
- The effect of government‐guided funds on target industries in development zones – Evidence from China pp. 4701-4722
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- Fulong Xiao, Zini Liang, Yongbin Lv and Wei Wang
- How does green finance policy affect firms' pro‐environmental mergers and acquisitions? pp. 4723-4748
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- Zhimin Yi, Haiyue Liu, Yile Wang and Jinyong Chen
- Does the presence of executives with a marketing background affect stock price crash risk? pp. 4749-4769
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- Yu Jin, Rui Wang, Yi Zhang and Zhongze Li
- A cross‐cultural study of ESG impact on corporate performance and equity pp. 4771-4788
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- Lei Wu, Zhenkai Zhai and Yongbin Lv
- The mediating role of ESG: Managers' moral cognition can improve corporate performance pp. 4789-4824
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- Wei Gao and Xin Lyu
- Banking competition and corporate risk: Micro evidence from China pp. 4825-4857
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- Xianjun Cai, Subin Wen and Jiaming Huang
- Robots and accounting comparability: Evidence from Chinese manufacturing pp. 4859-4882
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- Huijie Cui, Shangkun Liang and Canyu Xu
- Blockchain technology, social media sentiment and stock price pp. 4885-4913
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- Li Wenyi, Ni Jun and Rong Mengjie
- The burden of reputation: Star CEOs and conditional accounting conservatism pp. 4915-4947
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- Yuting Qian, Wenhong Ding, Xiaofeng Quan and Wei Guan
- Tax authority governance and corporate internal control quality pp. 4949-4976
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- Xiaojian Tang, Dongying Du, Ying Chen and Stephanie Tsui
- ESG‐oriented analysts and corporate green innovation pp. 4977-5008
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- Haoyu Gao, Hui Wang, Xinyu Wang and Huiyu Wen
- The real effect of CSRC's random inspections on corporate financial fraud pp. 5009-5038
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- Changchun Tan, Leixin Liu, Huaqing Wu and Peng Zhou
- Environmental information disclosure and corporate financial performance: Evidence from China pp. 5039-5068
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- Xinyue Fan, Zishen Tang, Yelin Fu and Jiayi Yan
- Non‐executive directors and corporate risk‐taking: Evidence from China pp. 5069-5106
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- Siyu Zhang and Chao Lu
- Media coverage and disclosure of short‐termism tone: Evidence from China pp. 5107-5131
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- Yingzhao Ni
- Investor sentiment and mutual fund flow‐performance sensitivity: Evidence from China pp. 5133-5167
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- Yuling Wu and Xueyong Zhang
Volume 64, month 03, 2024
- Does patent infringement litigation affect stock price crash risk? Evidence from China pp. 3-39
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- Hui Deng, Lingyun Xiong and Lijuan Xiao
- Director awards and board effectiveness pp. 41-73
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- Lindsay Baran and Silu Cheng
- Higher‐order moments and asset pricing in the Australian stock market pp. 75-128
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- Richard Mawulawoe Ahadzie and Nagaratnam Jeyasreedharan
- Business strategy and strategic deviation in accounting, finance, and corporate governance: A review of the empirical literature pp. 129-159
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- Ahsan Habib, Dinithi Ranasinghe and Ahesha Perera
- How impact investing firms use reference frameworks to manage their impact performance: An industry‐level study pp. 161-184
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- Syrus M. Islam and Ahsan Habib
- Corporate social responsibility disclosure, dividend payments and firm value – Relations and mediating effects pp. 185-219
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- Charl de Villiers, Diandian Ma and Ana Marques
- Cultural diversity and Indigenous participation on Australian corporate boards: Harder but better decisions pp. 221-246
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- Ashesha Weerasinghe, Larelle (Ellie) Chapple and Alexandra Williamson
- Employer ratings in social media and firm performance: Evidence from an explainable machine learning approach pp. 247-276
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- Mika Ylinen and Mikko Ranta
- Political ranking in hierarchy and receipt of a comment letter: Evidence from China pp. 277-307
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- Xunan Feng and Dengxi Wei
- New bottle or new label? Distinguishing impact investing from responsible and ethical investing pp. 309-330
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- Truzaar Dordi, Phoebe Stephens, Sean Geobey and Olaf Weber
- The fatter the tail, the shorter the sail pp. 331-380
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- Saad Alsunbul, Basim Alzugaiby, Sajid Chaudhry and Rhada Boujlil
- Managerial inclusiveness and corporate innovation in China pp. 381-410
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- Siyi Deng and Jie He
- The effect of auditor experience on stock price crash risk pp. 411-444
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- Liangcheng Wang, Siying Li, Bikun Zhang, Yifan Zhang and Tao Peng
- Family ownership and speed of adjustment towards targeted capital structures: A study of ASEAN firms pp. 445-474
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- Lan Thi Mai Nguyen, Trang Khanh Tran and Cameron Truong
- Career concerns and earnings management in government‐owned banks pp. 475-506
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- Nengqi Pan, Millicent Chang and Xiaofei Pan
- Vintage capital and trade credit pp. 507-537
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- Joye Khoo and Adrian (Wai-Kong) Cheung
- Transitory and permanent shock transmissions between real estate investment trusts and other assets: Evidence from time‐frequency decomposition and machine learning pp. 539-573
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- Geoffrey M. Ngene and Jinghua Wang
- The impact of board ethnic diversity and Chief Executive Officer role on corporate social responsibility pp. 575-605
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- Truc (Peter) Do and Kathleen Herbohn
- Supply chain concentration and cost of capital pp. 607-634
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- James E. Upson and Chao Wei
- Investigating performance implications of intra‐family ownership successions: Equity transfers with versus without debt creation pp. 635-656
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- Ellen Janssen, Sigrid Vandemaele, Wim Voordeckers and Mark Vancauteren
- Do buy‐side analysts inform sell‐side analyst research? pp. 657-691
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- Gjergji Cici, Philip B. Shane and Yanhua Sunny Yang
- CEO turnovers and capital structure persistence pp. 693-721
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- Viktoriya Staneva
- An examination of self‐efficacy and sense of belonging on accounting student achievement pp. 723-738
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- Nicola Beatson, Paul de Lange, Meredith Tharapos, Brendan O'Connell, Jeffrey Smith, Stephen Scott and Richard Greatbanks
- Institutional investor horizons, ownership structure and investment efficiency in China pp. 739-782
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- Zhihao Wang, Kezhi Liao and Sisi Wang
- CEO narcissism and firm's cash conversion cycle: The moderating role of CEO's gender pp. 783-810
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- Heba F. Zaher and Gilberto Marquez‐Illescas
- Pricing cloud stocks: Evidence from China pp. 811-832
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- Lichao Lin and Adrian (Wai-Kong) Cheung
- Pressure from words: The tone of investors in Chinese earnings communication conferences and managerial myopia pp. 833-868
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- Runmei Luo and Yong Ye
- A study of cross‐border profit shifting channels: Evidence from Australia pp. 869-901
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- Alfred Tran and Wanmeng Xu
- The impact of post‐retirement financial market participation on retirement income sufficiency in Australia pp. 903-939
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- Xiaobo Xu, Jiali Fang, Martin Young and Liping Zou
- The disciplinary role of unsuccessful takeovers and changes in corporate governance pp. 941-973
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- Martin Bugeja, Yaowen Shan and Yanglan Zu
- CFO facial beauty and bank loan contracting pp. 975-1009
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- Karel Hrazdil, Jiyuan Li, Gerald Lobo and Ray Zhang
- The interplay of episodic power in enabling and coercive budgetary designs in universities: A case study pp. 1011-1036
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- Chaturika Seneviratne and Zahirul Hoque
- Group budget‐based bonus scheme and group cooperation: The role of social value orientation, goal alignment, and group identity pp. 1037-1059
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- Andson Braga Aguiar, Mamadou Dieng and Reinaldo Guerreiro
- Can work integrated learning deliver employability? International post‐graduate accounting students pp. 1061-1082
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- Vanessa Crawford, Mark Brimble and Brett Freudenberg
- Are accounting standards understandable? pp. 1083-1109
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- Bryan Howieson, Janice Loftus and Sabine Schührer
- Liquidity ratios and corporate failures pp. 1111-1134
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- Ken Li
- Executives' horizon and trade credit pp. 1135-1157
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- Md. Mahmudul Hasan, Md. Safayat Hossain and David R. Tree
- Credit cards and commercial insurance participation: Evidence from urban households in China pp. 1159-1182
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- Nana Xu, Zhao Rong and Li Yu
- Accounting firm office size and tax aggressiveness pp. 1183-1219
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- Yi (Dale) Fu, Youngdeok Lim and Elizabeth Carson
- Comments on Exposure Draft for Proposed ISSA 5000, sustainability assurance engagements by the Auditing and Assurance Standards Committee of AFAANZ pp. 1221-1239
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- David Hay, Noel Harding, Pallab Biswas, Chris Gan, Irene Qingling Ge, Linh Ho, Dinithi Ranasinghe, Harj Singh, Nigar Sultana and Shan Zhou
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