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Accounting and Finance

2001 - 2024

Current editor(s): Robert Faff

From Accounting and Finance Association of Australia and New Zealand
Contact information at EDIRC.

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Volume 64, month 12, 2024

Carbon emissions and abnormal cash holdings pp. 3175-3209 Downloads
Abu Amin, Ashrafee T. Hossain and Abdullah‐Al Masum
Using machine learning and 10‐K filings to measure innovation pp. 3211-3239 Downloads
Essi Nousiainen, Mikko Ranta, Mika Ylinen and Marko Järvenpää
Institutional attention and investment efficiency pp. 3241-3273 Downloads
Jiayi Zheng
The capital market consequences of stock market liberalisation: Evidence from Mainland‐Hong Kong Stock Connect Programs in China pp. 3275-3299 Downloads
Renhui Fu, Fang Gao and Yi Zhao
CEO compensation convexity and meeting‐or‐just‐beat earnings forecast pp. 3301-3335 Downloads
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 Downloads
Ronghui Pang, Yanan Zhang, Jianbiao Li and Shaopeng Xie
Climate risk exposure and debt concentration: Evidence from Chinese listed companies pp. 3361-3386 Downloads
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 Downloads
Kai Wu and Dingyao Guo
Control strategies for impactful exits in impact private equity firms pp. 3419-3442 Downloads
Syrus M. Islam and Chris Akroyd
Fair values in extreme markets pp. 3443-3467 Downloads
Xiaofei Song
Respond or not? Analyst recommendation and companies' press releases after adverse events pp. 3469-3494 Downloads
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 Downloads
Xiaolu Hu, Angel Zhong, Youdan Cao and Wenlan Wang
Forbes Magazine's America's Best Banks: Are they best for investors? pp. 3535-3557 Downloads
Greg Filbeck, Dianna Preece and Xin Zhao
Aggregate analyst characteristics and forecasting performance pp. 3559-3594 Downloads
Mark Wilson and Yi (Ava) Wu
Corporate inversion, cost of equity and ineffective tax reform pp. 3595-3622 Downloads
Liu Hong and Tianpeng Zhou
The flow‐performance puzzle: Insights from passive and active ETFs pp. 3623-3656 Downloads
Hamed Yousefi, Mohammad Najand and Licheng Sun
Disclosure frequency of parent company financial reporting: Insights from analyst forecasting accuracy pp. 3657-3683 Downloads
Junsheng Zhang, Xuefeng Jing and Yue Qi
Does innovation matter for asymmetric cost behaviour? Evidence from forward citations to the patents pp. 3685-3711 Downloads
Seul Gi Oh and Kyeongheum Ra
Low‐ frequency versus high‐frequency housing price spillovers in China pp. 3713-3749 Downloads
Jian Yang, Zheng Li and Ziliang Yu
The impact of organisation capital on inventory efficiency pp. 3751-3779 Downloads
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 Downloads
Philip Gray, Manapon Limkriangkrai and Wenyuan Xu
Manager‐specific manipulation of tone and stock price synchronicity pp. 3803-3821 Downloads
Miao Jiang, Bo Zhu and Luxi Li
Win by defence: The impact of defensive trademarks on corporate innovation pp. 3823-3840 Downloads
Xuechao Li, Dejun Wu and Yucheng Wu
Supply chain risks and geographical supplier distribution strategy pp. 3841-3881 Downloads
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 Downloads
Xiaoliang Lyu and Xiaochen Zhang
Employee health and corporate innovation: Evidence from medical cannabis legalisation pp. 3927-3950 Downloads
Linh Thompson
The market risk premium in Australia: Forward‐looking evidence from the options market pp. 3951-3972 Downloads
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 Downloads
Qi Wu, Jing Xu, Boliang Song and Bin Liu
Do dividends mitigate bad news hoarding, overinvestments, and stock price crash risk? pp. 3999-4038 Downloads
Jeong‐Bon Kim, Le Luo and Hong Xie
Removing barriers: How online visits boost female analysts' participation pp. 4039-4067 Downloads
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 Downloads
Desheng Liu, Yizhen Wang and Mingsheng Li
Employee stock ownership plans and capital expenditures in China pp. 4095-4130 Downloads
Jin Dai, Chong Gao and Qian Sun
Federal judge ideology, securities class action litigation, and stock price crash risk pp. 4131-4155 Downloads
Xiaoyu Cui, Jianlei Han, Jeong Bon Kim and Baolei Qi
Does corporate digitalisation moderate real earnings management? pp. 4157-4196 Downloads
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 Downloads
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 Downloads
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 Downloads
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 Downloads
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 Downloads
Zhaoya Zhang, Jenny Jing Wang and Biao Zhou
Objective or biased? CEO overconfidence and journalists' coverage pp. 4333-4357 Downloads
Rong Gong
Rent‐seeking or value‐creating? The impact of managerial autonomy from state‐built corporate pyramids on M&A performance pp. 4359-4391 Downloads
Chen Jiachun, Hou Qingsong and Li Shanmin
New blockholder and investor limited attention: Evidence from private acquisitions pp. 4393-4427 Downloads
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 Downloads
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 Downloads
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 Downloads
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 Downloads
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 Downloads
Hui Li, Ting Sun and Jinquan Zhang
Executive individualism and the tone of firms' annual reports pp. 4567-4591 Downloads
Wei Jiang, Chuyue Shi, Yu Li and Sujuan Xie
Pricing the missing intangible capital: Evidence from the China A‐share market pp. 4593-4618 Downloads
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 Downloads
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 Downloads
Xuefeng Hu, Wenlan Wang, Rong Xu and Fulong Xiao
Government procurement and zombie firms' productivity: Evidence from China pp. 4675-4700 Downloads
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 Downloads
Fulong Xiao, Zini Liang, Yongbin Lv and Wei Wang
How does green finance policy affect firms' pro‐environmental mergers and acquisitions? pp. 4723-4748 Downloads
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 Downloads
Yu Jin, Rui Wang, Yi Zhang and Zhongze Li
A cross‐cultural study of ESG impact on corporate performance and equity pp. 4771-4788 Downloads
Lei Wu, Zhenkai Zhai and Yongbin Lv
The mediating role of ESG: Managers' moral cognition can improve corporate performance pp. 4789-4824 Downloads
Wei Gao and Xin Lyu
Banking competition and corporate risk: Micro evidence from China pp. 4825-4857 Downloads
Xianjun Cai, Subin Wen and Jiaming Huang
Robots and accounting comparability: Evidence from Chinese manufacturing pp. 4859-4882 Downloads
Huijie Cui, Shangkun Liang and Canyu Xu
Blockchain technology, social media sentiment and stock price pp. 4885-4913 Downloads
Li Wenyi, Ni Jun and Rong Mengjie
The burden of reputation: Star CEOs and conditional accounting conservatism pp. 4915-4947 Downloads
Yuting Qian, Wenhong Ding, Xiaofeng Quan and Wei Guan
Tax authority governance and corporate internal control quality pp. 4949-4976 Downloads
Xiaojian Tang, Dongying Du, Ying Chen and Stephanie Tsui
ESG‐oriented analysts and corporate green innovation pp. 4977-5008 Downloads
Haoyu Gao, Hui Wang, Xinyu Wang and Huiyu Wen
The real effect of CSRC's random inspections on corporate financial fraud pp. 5009-5038 Downloads
Changchun Tan, Leixin Liu, Huaqing Wu and Peng Zhou
Environmental information disclosure and corporate financial performance: Evidence from China pp. 5039-5068 Downloads
Xinyue Fan, Zishen Tang, Yelin Fu and Jiayi Yan
Non‐executive directors and corporate risk‐taking: Evidence from China pp. 5069-5106 Downloads
Siyu Zhang and Chao Lu
Media coverage and disclosure of short‐termism tone: Evidence from China pp. 5107-5131 Downloads
Yingzhao Ni
Investor sentiment and mutual fund flow‐performance sensitivity: Evidence from China pp. 5133-5167 Downloads
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 Downloads
Hui Deng, Lingyun Xiong and Lijuan Xiao
Director awards and board effectiveness pp. 41-73 Downloads
Lindsay Baran and Silu Cheng
Higher‐order moments and asset pricing in the Australian stock market pp. 75-128 Downloads
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 Downloads
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 Downloads
Syrus M. Islam and Ahsan Habib
Corporate social responsibility disclosure, dividend payments and firm value – Relations and mediating effects pp. 185-219 Downloads
Charl de Villiers, Diandian Ma and Ana Marques
Cultural diversity and Indigenous participation on Australian corporate boards: Harder but better decisions pp. 221-246 Downloads
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 Downloads
Mika Ylinen and Mikko Ranta
Political ranking in hierarchy and receipt of a comment letter: Evidence from China pp. 277-307 Downloads
Xunan Feng and Dengxi Wei
New bottle or new label? Distinguishing impact investing from responsible and ethical investing pp. 309-330 Downloads
Truzaar Dordi, Phoebe Stephens, Sean Geobey and Olaf Weber
The fatter the tail, the shorter the sail pp. 331-380 Downloads
Saad Alsunbul, Basim Alzugaiby, Sajid Chaudhry and Rhada Boujlil
Managerial inclusiveness and corporate innovation in China pp. 381-410 Downloads
Siyi Deng and Jie He
The effect of auditor experience on stock price crash risk pp. 411-444 Downloads
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 Downloads
Lan Thi Mai Nguyen, Trang Khanh Tran and Cameron Truong
Career concerns and earnings management in government‐owned banks pp. 475-506 Downloads
Nengqi Pan, Millicent Chang and Xiaofei Pan
Vintage capital and trade credit pp. 507-537 Downloads
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 Downloads
Geoffrey M. Ngene and Jinghua Wang
The impact of board ethnic diversity and Chief Executive Officer role on corporate social responsibility pp. 575-605 Downloads
Truc (Peter) Do and Kathleen Herbohn
Supply chain concentration and cost of capital pp. 607-634 Downloads
James E. Upson and Chao Wei
Investigating performance implications of intra‐family ownership successions: Equity transfers with versus without debt creation pp. 635-656 Downloads
Ellen Janssen, Sigrid Vandemaele, Wim Voordeckers and Mark Vancauteren
Do buy‐side analysts inform sell‐side analyst research? pp. 657-691 Downloads
Gjergji Cici, Philip B. Shane and Yanhua Sunny Yang
CEO turnovers and capital structure persistence pp. 693-721 Downloads
Viktoriya Staneva
An examination of self‐efficacy and sense of belonging on accounting student achievement pp. 723-738 Downloads
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 Downloads
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 Downloads
Heba F. Zaher and Gilberto Marquez‐Illescas
Pricing cloud stocks: Evidence from China pp. 811-832 Downloads
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 Downloads
Runmei Luo and Yong Ye
A study of cross‐border profit shifting channels: Evidence from Australia pp. 869-901 Downloads
Alfred Tran and Wanmeng Xu
The impact of post‐retirement financial market participation on retirement income sufficiency in Australia pp. 903-939 Downloads
Xiaobo Xu, Jiali Fang, Martin Young and Liping Zou
The disciplinary role of unsuccessful takeovers and changes in corporate governance pp. 941-973 Downloads
Martin Bugeja, Yaowen Shan and Yanglan Zu
CFO facial beauty and bank loan contracting pp. 975-1009 Downloads
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 Downloads
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 Downloads
Andson Braga Aguiar, Mamadou Dieng and Reinaldo Guerreiro
Can work integrated learning deliver employability? International post‐graduate accounting students pp. 1061-1082 Downloads
Vanessa Crawford, Mark Brimble and Brett Freudenberg
Are accounting standards understandable? pp. 1083-1109 Downloads
Bryan Howieson, Janice Loftus and Sabine Schührer
Liquidity ratios and corporate failures pp. 1111-1134 Downloads
Ken Li
Executives' horizon and trade credit pp. 1135-1157 Downloads
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 Downloads
Nana Xu, Zhao Rong and Li Yu
Accounting firm office size and tax aggressiveness pp. 1183-1219 Downloads
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 Downloads
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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