Accounting and Finance

2001 - 2013

Edited by Robert Faff

from Accounting and Finance Association of Australia and New Zealand
Contact information at EDIRC.
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2013, volume 53, issue 1

Leverage, executive incentives and corporate governance pp. 1-30

Mahmoud Agha

Pricing of innate and discretionary accruals in Australian debt pp. 31-53

Husam Aldamen and Keith Duncan

Derivatives use and financial instrument disclosure in the extractives industry pp. 55-83

Jacqueline Birt, Michaela Rankin and Chen L. Song

Determinants of capital budgeting methods and hurdle rates in Nordic firms pp. 85-110

Tor Brunzell, Eva Liljeblom and Mika Vaihekoski

The effect of US holidays on the European markets: when the cat’s away… pp. 111-136

Jorge Casado, Luis Muga and Rafael Santamaria

The impact of product market competition on earnings quality pp. 137-162

Peter Cheng, Paul Man and Cheong H. Yi

Asymmetric trading by insiders – comparing abnormal returns and earnings prediction in Spain and Australia pp. 163-184

Igor Goncharov, Allan Hodgson, Suntharee Lhaopadchan and Sonia Sanabria

Market risk exposure of merger arbitrage in Australia pp. 185-215

Jason Hall, Matthew Pinnuck and Matthew Thorne

Exploring attitudes to financial reporting in the Australian not-for-profit sector pp. 217-241

Philip D. Palmer

Can quote competition reduce preferenced trading? A reexamination of the SEC’s 1997 order handling rules pp. 243-264

S. Ghon Rhee and Ning Tang

Effects of earnings management on bank cost of debt pp. 265-300

Chung-Hua Shen and Yu-Li Huang

Responses by Australian auditors to the global financial crisis pp. 301-338

Yang Xu, Elizabeth Carson, Neil Fargher and Liwei Jiang

2012, volume 52, issue 4

Audit committee characteristics and firm performance during the global financial crisis pp. 971-1000

Husam Aldamen, Keith Duncan, Simone Kelly, Ray McNamara and Stephan Nagel

Quantitative measures of operational risk: an application to funds management pp. 1001-1011

Stephen J. Brown

Applying developed-country regulation in emerging markets: an analysis of Thai insider trading pp. 1013-1039

Pornanong Budsaratragoon, David Hillier and Suntharee Lhaopadchan

Auditors’ going-concern-modified opinions after 2001: measuring reporting accuracy pp. 1041-1059

Peter Carey, Stuart Kortum and Robyn Moroney

Managerial ownership, board monitoring and firm performance in a family-concentrated corporate environment pp. 1061-1081

Peter Cheng, Lixin (Nancy) Su and Xindong (Kevin) Zhu

Retail investors exonerated: the case of the January effect pp. 1083-1099

Julia Henker and Debapriya J. Paul

Inter-temporal changes in analysts’ forecast properties under the Australian continuous disclosure regime pp. 1101-1123

Grace C.-M. Hsu, Steven Lindsay and Irene Tutticci

Trade credit and company performance during the 2008 financial crisis pp. 1125-1151

Katrien Kestens, Philippe Van Cauwenberge and Heidi Vander Bauwhede

Beyond the ticket and the brand: imagining an accounting research future pp. 1153-1182

Lee D. Parker

2012, volume 52, issue 3

VALE TO ALLAN BARTON 1933–2012 pp. 627-629

Jayne Godfrey

Accounting conservatism and voluntary corporate governance mechanisms by Australian firms pp. 631-662

Kamran Ahmed and Darren John Henry

Market sentiment: a key factor of investors’ imitative behaviour pp. 663-689

Natividad Blasco, Pilar Corredor and Sandra Ferreruela

Intangible assets, IFRS and analysts’ earnings forecasts pp. 691-721

Keryn Chalmers, Greg Clinch, Jayne M. Godfrey and Zi Wei

The effect of cross-listing on insider trading returns pp. 723-741

Millicent Chang and Ross Corbitt

Audit quality and information asymmetry between traders pp. 743-765

Greg Clinch, Donald Stokes and Tingting Zhu

International equity valuation: the relative importance of country and industry factors versus company-specific financial reporting information pp. 767-814

George Foster, Ron Kasznik and Baljit K. Sidhu

The impact of auctions on residential property prices pp. 815-830

Alex Frino, Maurice Peat and Danika Wright

Does conglomeration really reduce credit risk? pp. 831-848

Gunnar Grass

Firms’ performance under different bankruptcy systems: a Europe–USA empirical analysis pp. 849-872

Carlos Lopez Gutiérrez, Begoña Torre Olmo and Sergio Sanfilippo Azofra

Agency problems, product market competition and dividend policies in Japan pp. 873-901

Wen He

Evidence of assurance enhancing the quality of voluntary environmental disclosures: an empirical analysis pp. 903-939

Robyn Moroney, Carolyn Windsor and Yong Ting Aw

Valuation effects of investor relations investments pp. 941-970

Adamos Vlittis and Melita Charitou

2012, volume 52, issue 2

Testing the growth option theory: the profitability of enhanced momentum strategies in Australia pp. 267-290

Gil Aharoni, Tuan Q. Ho and Qi Zeng

The effect of corporate governance on firm’s credit ratings: further evidence using governance score in the United States pp. 291-312

Fatima Alali, Asokan Anandarajan and Wei Jiang

The determinants of debt maturity in Australian firms pp. 313-341

Jamie Alcock, Frank Finn and Kelvin Jui Keng Tan

Why you don’t get published: an editor’s view pp. 343-358

Michael E. Bradbury

Publishing: art or science? Reflections from an editorial perspective pp. 359-376

Peter M. Clarkson

The accrual anomaly: Australian evidence pp. 377-394

Greg Clinch, Damian Fuller, Brett Govendir and Peter Wells

IFRS adoption and analysts’ earnings forecasts: Australian evidence pp. 395-419

Julie Cotter, Ann Tarca and Marvin Wee

The impact of total quality management adoption on small and medium enterprises’ financial performance pp. 421-438

Ralph Kober, Thanesvary Subraamanniam and John Watson

Does consideration matter to China’s split share structure reform? pp. 439-466

Fei Lu, Maria Balatbat and Robert Czernkowski

Systematic liquidity risk and stock price reaction to shocks pp. 467-493

Khelifa Mazouz, Dima W. H. Alrabadi and Shuxing Yin

Price and earnings momentum in Australian stock returns pp. 495-517

Paul Schneider and Clive Gaunt

Equity value, implied cost of equity and shareholders’ real options pp. 519-541

Byungcherl Charlie Sohn

Earnings quality and corporate cash holdings pp. 543-571

Qian Sun, Kenneth Yung and Hamid Rahman

Robust anomalies? A close look at accrual‐based trading strategy returns pp. 573-603

Stephen Taylor and Leon Wong

What drives the dating game of executive options exercise? Evidence from Taiwan pp. 605-625

Ming‐Cheng Wu, Hung‐Gay Fung and Yi‐Ting Huang

2012, volume 52, issue 1

The Global Financial Crisis: some attributes and responses pp. 1-7

David Edmund Allen and Robert William Faff

Financial reporting: Hearing the GFC message? What message? pp. 9-20

Kevin M. Stevenson

Effect of the global financial crisis on accounting convergence pp. 21-46

Rajni Mala and Parmod Chand

Implied volatility smiles, option mispricing and net buying pressure: evidence around the global financial crisis pp. 47-69

J. Larkin, A. Brooksby, C. T. Lin and R. Zurbruegg

Boundedly rational equilibrium and risk premium pp. 71-93

Xue‐Zhong He and Lei Shi

It pays to violate: how effective are the Basel accord penalties in encouraging risk management? pp. 95-116

Bernardo da Veiga, Felix Chan and Michael McAleer

Does the 2008 short sale ban affect the enforcement of the Law of One Price? Evidence from Australia pp. 117-144

Binh Do, Viet Do and Daniel Chai

Order size, order imbalance and the volatility–volume relation in a bull versus a bear market pp. 145-163

Marvin Wee and Joey W. Yang

An empirical analysis of the operational losses of Australian banks pp. 165-185

Imad Moosa and Param Silvapulle

Stock market synchronicity – an alternative approach to assessing the information impact of Australian IFRS pp. 187-212

Sanjay Bissessur and Allan Hodgson

Comparative analysis of determinants of executive remuneration in the UK financial services sector pp. 213-235

Radha K. Shiwakoti

The historical equity risk premium in Australia: post‐GFC and 128 years of data pp. 237-247

Tim Brailsford, John C. Handley and Krishnan Maheswaran

An analysis of the accounting and finance research productivity in Australia and New Zealand in 1991–2010 pp. 249-265

Kam C. Chan, Chih‐Hsiang Chang, Jamie Y. Tong and Feida Zhang

2012, volume 52

Role of remuneration committee in narrative human capital disclosure pp. 1-23

Indra Abeysekera

Capital structure and business cycles pp. 25-48

Shumi Akhtar

Does adopting good corporate governance impact the cost of intermediated and non-intermediated debt? pp. 49-76

Husam Aldamen and Keith Duncan

Equity and debt issuance by firms violating GAAP pp. 77-108

Katsiaryna Salavei Bardos and Nataliya Zaiats

Taxes, tenders and the design of Australian off-market share repurchases pp. 109-135

Christine Brown and Kevin Davis

Risk-based explanation for the book-to-market effect pp. 137-154

Jerry W. Chen

What drives leverage in leveraged buyouts? An analysis of European leveraged buyouts’ capital structure pp. 155-182

Wouter De Maeseneire and Samantha Brinkhuis

The determinants of short selling: evidence from the Hong Kong equity market pp. 183-216

Michael McKenzie and Ólan T. Henry

Normal science and paradigmatic shifts: political and regulatory strategies to develop investor protection in the aftermath of crisis pp. 217-231

Justin O’Brien

Fifteen years in the trenches: Auditor–client negotiations exposed and explored pp. 233-286

Steven E. Salterio

Excess cash holdings and investment: the moderating roles of financial constraints and managerial entrenchment pp. 287-310

Her-Jiun Sheu and Shiou-Ying Lee

Analyst forecast, accounting conservatism and the related valuation implications pp. 311-341

Byungcherl Charlie Sohn

Sources of earnings variability and their effect on earnings forecasts pp. 343-371

Hwee C. Tan and Baljit Sidhu

The determinants of reserves disclosure in the extractive industries: evidence from Australian firms pp. 373-402

Grantley Taylor, Grant Richardson, Greg Tower and Phil Hancock

Information content of earnings announcements in the New Zealand equity market, a longitudinal analysis pp. 403-432

Cameron Truong

Preparers’ control-risk assessments under alternative audit-review processes pp. 433-454

Gang (Henry) Wu