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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 4

Strange bedfellows? Voluntary corporate social responsibility disclosure and politics pp. 867-903 Downloads
Paul A. Griffin, Yuan Sun and Steven Cahan
Discussion of ‘Strange bedfellows? Voluntary CSR disclosure and politics’ pp. 905-911 Downloads
Vic Naiker and Steven Cahan
Is the relationship between investment and conditional cash flow volatility ambiguous, asymmetric or both? pp. 913-947 Downloads
Michael O'Connor Keefe, James Tate and Henk Berkman
Mickey Mouse and the IDioT principle for assessing research contribution: discussion of ‘Is the relationship between investment and conditional cash flow volatility ambiguous, asymmetric or both?’ pp. 949-960 Downloads
Robert William Faff and Steven Cahan
Strategic pricing by Big 4 audit firms in private client segments pp. 961-994 Downloads
Wouter Dutillieux, Donald Stokes, Marleen Willekens and Gary Monroe
Discussion of ‘Strategic pricing by Big 4 audit firms in private client segments’ pp. 995-999 Downloads
Elizabeth Carson and Steven Cahan
Is the objectivity of internal audit compromised when the internal audit function is a management training ground? pp. 1001-1019 Downloads
Anna M. Rose, Jacob M. Rose and Carolyn S. Norman
Discussion of ‘Is the objectivity of internal audit compromised when the internal audit function is a management training ground?’ pp. 1021-1028 Downloads
Lisa Koonce and Steven Cahan
Government ownership, corporate governance and tax aggressiveness: evidence from China pp. 1029-1051 Downloads
K. Hung Chan, Phyllis L. L. Mo, Amy Y. Zhou and Steven Cahan
Discussion of ‘Government ownership, corporate governance and tax aggressiveness: evidence from China’ pp. 1053-1059 Downloads
Chen Chen and Steven Cahan
The usefulness of operating cash flow and accrual components in improving the predictive ability of earnings: a re-examination and extension pp. 1061-1082 Downloads
Shadi Farshadfar and Reza Monem
Determining fair values of performance-vested and forfeiture-embedded employee stock options pp. 1083-1106 Downloads
Ming-Cheng Wu and I-Cheng Lin
The effect of foreign currency hedging on the probability of financial distress pp. 1107-1127 Downloads
Shane Magee
Independent audit committee members’ board tenure and audit fees pp. 1129-1147 Downloads
Anthony Moung Yin Chan, Guoping Liu and Jerry Sun
Characteristics of failed U.S. commercial banks: an exploratory study pp. 1149-1174 Downloads
Fatima Alali and Silvia Romero

2013, volume 53, issue 3

Weekend gold returns in bull and bear markets pp. 609-622 Downloads
Laurence E. Blose and Vijay Gondhalekar
Barron’s most respected companies pp. 623-641 Downloads
Greg Filbeck, Raymond Gorman and Xin Zhao
Is prior director experience valuable? pp. 643-666 Downloads
Stephen Gray and John Nowland
Is backdating executive stock options always costly to shareholders? pp. 667-689 Downloads
Philippe Grégoire, Robert Glenn Hubbard, Michael F. Koehn, Marc Van Audenrode and Jimmy Royer
The impact of Australian higher education policy changes on the production of PhDs in the field of accounting and finance pp. 691-710 Downloads
Richard Heaney, Terry Evans, Peter Macauley and Margot Pearson
The initial private placement of equity and changes in operating performance in Taiwan pp. 711-730 Downloads
Hsu-Huei Huang and Min-Lee Chan
Has Australian financial reporting become more conservative over time? pp. 731-761 Downloads
Cheng Lai, Meiting Lu and Yaowen Shan
Analyst firm parent–subsidiary relationship and conflict of interest: evidence from IPO recommendations pp. 763-789 Downloads
Cheolwoo Lee
Trade credit policy and firm value pp. 791-808 Downloads
Cristina Martínez-Sola, Pedro J. García-Teruel and Pedro Martínez-Solano
Extreme events: a study of small oil and gas firms pp. 809-836 Downloads
Jan M. Smolarski and Jose G. Vega
Earnings Variability and Disclosure of R&D: Evidence from Press Releases pp. 837-865 Downloads
Dan Weiss, Haim Falk and Uri Ben Zion

2013, volume 53, issue 2

The effect of financial constraints, investment policy, product market competition and corporate governance on the value of cash holdings pp. 339-366 Downloads
Howard W. H. Chan, Yufei Lu and Hong F. Zhang
Australian evidence on the implementation of the size and value premia pp. 367-391 Downloads
Paul Docherty, Howard Chan and Steve Easton
Value versus growth: Australian evidence pp. 393-417 Downloads
Philip Gharghori, Sebastian Stryjkowski and Madhu Veeraraghavan
Capital gains tax, supply-driven trading and ownership structure: direct evidence of the lock-in effect pp. 419-439 Downloads
Dean Hanlon and Sean Pinder
Economic value of analyst recommendations in Australia: an application of the Black–Litterman asset allocation model pp. 441-470 Downloads
Peng W. He, Andrew Grant and Joel Fabre
GAAP, GFS and AASB 1049: perceptions of public sector stakeholders pp. 471-496 Downloads
Ralph Kober, Janet Lee and Juliana Ng
Bond pricing with a surface of zero coupon yields pp. 497-512 Downloads
Vijay A. Murik
Stock dividends in China: signalling or liquidity explanations? pp. 513-535 Downloads
Nhut H. Nguyen and David Y. Wang
The determinants of cash holdings in private family firms pp. 537-560 Downloads
Tensie Steijvers and Mervi Niskanen
What determines the profitability of banks? Evidence from Spain pp. 561-586 Downloads
Antonio Trujillo-Ponce
Bad beta good beta, state-space news decomposition and the cross-section of stock returns pp. 587-607 Downloads
Kent Wang, Jiawei Li and Shicheng Huang

2013, volume 53, issue 1

Leverage, executive incentives and corporate governance pp. 1-30 Downloads
Mahmoud Agha
Pricing of innate and discretionary accruals in Australian debt pp. 31-53 Downloads
Husam Aldamen and Keith Duncan
Derivatives use and financial instrument disclosure in the extractives industry pp. 55-83 Downloads
Jacqueline Birt, Michaela Rankin and Chen L. Song
Determinants of capital budgeting methods and hurdle rates in Nordic firms pp. 85-110 Downloads
Tor Brunzell, Eva Liljeblom and Mika Vaihekoski
The effect of US holidays on the European markets: when the cat’s away… pp. 111-136 Downloads
Jorge Casado, Luis Muga and Rafael Santamaria
The impact of product market competition on earnings quality pp. 137-162 Downloads
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 Downloads
Igor Goncharov, Allan Hodgson, Suntharee Lhaopadchan and Sonia Sanabria
Market risk exposure of merger arbitrage in Australia pp. 185-215 Downloads
Jason Hall, Matthew Pinnuck and Matthew Thorne
Exploring attitudes to financial reporting in the Australian not-for-profit sector pp. 217-241 Downloads
Philip D. Palmer
Can quote competition reduce preferenced trading? A reexamination of the SEC’s 1997 order handling rules pp. 243-264 Downloads
S. Ghon Rhee and Ning Tang
Effects of earnings management on bank cost of debt pp. 265-300 Downloads
Chung-Hua Shen and Yu-Li Huang
Responses by Australian auditors to the global financial crisis pp. 301-338 Downloads
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 Downloads
Husam Aldamen, Keith Duncan, Simone Kelly, Ray McNamara and Stephan Nagel
Quantitative measures of operational risk: an application to funds management pp. 1001-1011 Downloads
Stephen J. Brown
Applying developed-country regulation in emerging markets: an analysis of Thai insider trading pp. 1013-1039 Downloads
Pornanong Budsaratragoon, David Hillier and Suntharee Lhaopadchan
Auditors’ going-concern-modified opinions after 2001: measuring reporting accuracy pp. 1041-1059 Downloads
Peter Carey, Stuart Kortum and Robyn Moroney
Managerial ownership, board monitoring and firm performance in a family-concentrated corporate environment pp. 1061-1081 Downloads
Peter Cheng, Lixin (Nancy) Su and Xindong (Kevin) Zhu
Retail investors exonerated: the case of the January effect pp. 1083-1099 Downloads
Julia Henker and Debapriya J. Paul
Inter-temporal changes in analysts’ forecast properties under the Australian continuous disclosure regime pp. 1101-1123 Downloads
Grace C.-M. Hsu, Steven Lindsay and Irene Tutticci
Trade credit and company performance during the 2008 financial crisis pp. 1125-1151 Downloads
Katrien Kestens, Philippe Van Cauwenberge and Heidi Vander Bauwhede
Beyond the ticket and the brand: imagining an accounting research future pp. 1153-1182 Downloads
Lee D. Parker

2012, volume 52, issue 3

VALE TO ALLAN BARTON 1933–2012 pp. 627-629 Downloads
Jayne Godfrey
Accounting conservatism and voluntary corporate governance mechanisms by Australian firms pp. 631-662 Downloads
Kamran Ahmed and Darren John Henry
Market sentiment: a key factor of investors’ imitative behaviour pp. 663-689 Downloads
Natividad Blasco, Pilar Corredor and Sandra Ferreruela
Intangible assets, IFRS and analysts’ earnings forecasts pp. 691-721 Downloads
Keryn Chalmers, Greg Clinch, Jayne M. Godfrey and Zi Wei
The effect of cross-listing on insider trading returns pp. 723-741 Downloads
Millicent Chang and Ross Corbitt
Audit quality and information asymmetry between traders pp. 743-765 Downloads
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 Downloads
George Foster, Ron Kasznik and Baljit K. Sidhu
The impact of auctions on residential property prices pp. 815-830 Downloads
Alex Frino, Maurice Peat and Danika Wright
Does conglomeration really reduce credit risk? pp. 831-848 Downloads
Gunnar Grass
Firms’ performance under different bankruptcy systems: a Europe–USA empirical analysis pp. 849-872 Downloads
Carlos Lopez Gutiérrez, Begoña Torre Olmo and Sergio Sanfilippo Azofra
Agency problems, product market competition and dividend policies in Japan pp. 873-901 Downloads
Wen He
Evidence of assurance enhancing the quality of voluntary environmental disclosures: an empirical analysis pp. 903-939 Downloads
Robyn Moroney, Carolyn Windsor and Yong Ting Aw
Valuation effects of investor relations investments pp. 941-970 Downloads
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 Downloads
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 Downloads
Fatima Alali, Asokan Anandarajan and Wei Jiang
The determinants of debt maturity in Australian firms pp. 313-341 Downloads
Jamie Alcock, Frank Finn and Kelvin Jui Keng Tan
Why you don’t get published: an editor’s view pp. 343-358 Downloads
Michael E. Bradbury
Publishing: art or science? Reflections from an editorial perspective pp. 359-376 Downloads
Peter M. Clarkson
The accrual anomaly: Australian evidence pp. 377-394 Downloads
Greg Clinch, Damian Fuller, Brett Govendir and Peter Wells
IFRS adoption and analysts’ earnings forecasts: Australian evidence pp. 395-419 Downloads
Julie Cotter, Ann Tarca and Marvin Wee
The impact of total quality management adoption on small and medium enterprises’ financial performance pp. 421-438 Downloads
Ralph Kober, Thanesvary Subraamanniam and John Watson
Does consideration matter to China’s split share structure reform? pp. 439-466 Downloads
Fei Lu, Maria Balatbat and Robert Czernkowski
Systematic liquidity risk and stock price reaction to shocks pp. 467-493 Downloads
Khelifa Mazouz, Dima W. H. Alrabadi and Shuxing Yin
Price and earnings momentum in Australian stock returns pp. 495-517 Downloads
Paul Schneider and Clive Gaunt
Equity value, implied cost of equity and shareholders’ real options pp. 519-541 Downloads
Byungcherl Charlie Sohn
Earnings quality and corporate cash holdings pp. 543-571 Downloads
Qian Sun, Kenneth Yung and Hamid Rahman
Robust anomalies? A close look at accrual‐based trading strategy returns pp. 573-603 Downloads
Stephen Taylor and Leon Wong
What drives the dating game of executive options exercise? Evidence from Taiwan pp. 605-625 Downloads
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 Downloads
David Edmund Allen and Robert William Faff
Financial reporting: Hearing the GFC message? What message? pp. 9-20 Downloads
Kevin M. Stevenson
Effect of the global financial crisis on accounting convergence pp. 21-46 Downloads
Rajni Mala and Parmod Chand
Implied volatility smiles, option mispricing and net buying pressure: evidence around the global financial crisis pp. 47-69 Downloads
J. Larkin, A. Brooksby, C. T. Lin and R. Zurbruegg
Boundedly rational equilibrium and risk premium pp. 71-93 Downloads
Xue‐Zhong He and Lei Shi
It pays to violate: how effective are the Basel accord penalties in encouraging risk management? pp. 95-116 Downloads
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 Downloads
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 Downloads
Marvin Wee and Joey W. Yang
An empirical analysis of the operational losses of Australian banks pp. 165-185 Downloads
Imad Moosa and Param Silvapulle
Stock market synchronicity – an alternative approach to assessing the information impact of Australian IFRS pp. 187-212 Downloads
Sanjay Bissessur and Allan Hodgson
Comparative analysis of determinants of executive remuneration in the UK financial services sector pp. 213-235 Downloads
Radha K. Shiwakoti
The historical equity risk premium in Australia: post‐GFC and 128 years of data pp. 237-247 Downloads
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 Downloads
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 Downloads
Indra Abeysekera
Capital structure and business cycles pp. 25-48 Downloads
Shumi Akhtar
Does adopting good corporate governance impact the cost of intermediated and non-intermediated debt? pp. 49-76 Downloads
Husam Aldamen and Keith Duncan
Equity and debt issuance by firms violating GAAP pp. 77-108 Downloads
Katsiaryna Salavei Bardos and Nataliya Zaiats
Taxes, tenders and the design of Australian off-market share repurchases pp. 109-135 Downloads
Christine Brown and Kevin Davis
Risk-based explanation for the book-to-market effect pp. 137-154 Downloads
Jerry W. Chen
What drives leverage in leveraged buyouts? An analysis of European leveraged buyouts’ capital structure pp. 155-182 Downloads
Wouter De Maeseneire and Samantha Brinkhuis
The determinants of short selling: evidence from the Hong Kong equity market pp. 183-216 Downloads
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 Downloads
Justin O’Brien
Fifteen years in the trenches: Auditor–client negotiations exposed and explored pp. 233-286 Downloads
Steven E. Salterio
Excess cash holdings and investment: the moderating roles of financial constraints and managerial entrenchment pp. 287-310 Downloads
Her-Jiun Sheu and Shiou-Ying Lee
Analyst forecast, accounting conservatism and the related valuation implications pp. 311-341 Downloads
Byungcherl Charlie Sohn
Sources of earnings variability and their effect on earnings forecasts pp. 343-371 Downloads
Hwee C. Tan and Baljit Sidhu
The determinants of reserves disclosure in the extractive industries: evidence from Australian firms pp. 373-402 Downloads
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 Downloads
Cameron Truong
Preparers’ control-risk assessments under alternative audit-review processes pp. 433-454 Downloads
Gang (Henry) Wu
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