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Accounting and Finance

2001 - 2015

Current editor(s): Robert Faff

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

Series data maintained by Wiley-Blackwell Digital Licensing ().

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2015, volume 55, issue 4

Planetary boundaries: implications for asset impairment pp. 911-929 Downloads
Martina K. Linnenluecke, Jac Birt, John Lyon, Baljit K. Sidhu and Kathy Walsh
Corporate governance and the informativeness of disclosures in Australia: a re-examination pp. 931-963 Downloads
Wendy Beekes, Philip Brown, Qiyu Zhang and Steven Cahan
Continuous disclosure compliance: does corporate governance matter? pp. 965-988 Downloads
Larelle Chapple, Thu Phuong Truong and Steven Cahan
Overvalued equity, benchmark beating and unexpected accruals pp. 989-1014 Downloads
Jeffrey J. Coulton, Naibuka Saune, Stephen L. Taylor and Steven Cahan
The comparative effect of process and outcome accountability in enhancing professional scepticism pp. 1015-1040 Downloads
Sarah Kim, Ken T. Trotman and Neil Fargher
The implied cost of equity capital, corporate investment and chief executive officer turnover pp. 1041-1070 Downloads
Jinshuai Hu, Zhijun Lin and Henk Berkman
Who selects the ‘right’ directors? An examination of the association between board selection, gender diversity and outcomes pp. 1071-1103 Downloads
Marion Hutchinson, Janet Mack, Kevin Plastow and Gary Monroe
CFO's accounting talent, compensation and turnover pp. 1105-1134 Downloads
Anna Loyeung, Zoltan Matolcsy and Steven Cahan
The influence of firm financial position and industry characteristics on capital structure adjustment pp. 1135-1169 Downloads
David J. Smith, Jianguo Chen, Hamish D. Anderson and Steven Cahan
The association of identifiable intangible assets acquired and recognised in business acquisitions with postacquisition firm performance pp. 1171-1199 Downloads
Wun Hong Su, Peter Wells and Gary Monroe

2015, volume 55, issue 3

The role of accounting in supporting adaptation to climate change pp. 607-625 Downloads
Martina K. Linnenluecke, Jacqueline Birt, Andrew Griffiths and Kathy Walsh
Diversification, corporate governance and firm value in small markets: evidence from New Zealand pp. 627-657 Downloads
Nawaf Al-Maskati, André J. Bate, Gurmeet S. Bhabra and Robert Faff
Growth, governance and corporate payout policy pp. 659-681 Downloads
Gurmeet Bhabra, Khanh Hien Luu and Robert Faff
Analysts' forecast error: a robust prediction model and its short-term trading profitability pp. 683-715 Downloads
Kris Boudt, Peter Goeij, James Thewissen, Geert Van Campenhout and Anne Wyatt
A model of emulation funds pp. 717-748 Downloads
Zhe Chen, F. Douglas Foster, David R. Gallagher, Adrian Lee and Steven Cahan
An examination of the relation between market structure and the profitability of audit engagements pp. 749-781 Downloads
Will Ciconte, Walter Robert Knechel, Caren Schelleman and Gary Monroe
The changing trends of corporate social and environmental disclosure within the Australian gambling industry pp. 783-823 Downloads
Chin Moi Loh, Craig Deegan, Robert Inglis and Gary Monroe
Are analysts' cash flow forecasts useful? pp. 825-859 Downloads
Sung Hwan Jung and Steven Cahan
What drives mortgage fees in Australia? pp. 861-880 Downloads
Benjamin Liu, Eduardo Roca and David Gallagher
Does control-ownership divergence impair market liquidity in an emerging market? Evidence from China pp. 881-910 Downloads
Xiaojun Chu, Qigui Liu, Gary Gang Tian and Steven Cahan

2015, volume 55, issue 2

A simple template for pitching research pp. 311-336 Downloads
Robert Faff and Tom Smith
An investigation of the short- and long-run relations between executive cash bonus payments and firm financial performance: a pitch pp. 337-343 Downloads
Stacey J. Beaumont and Tom Smith
Financial reporting of European banks during the GFC: a pitch pp. 345-352 Downloads
Raluca V. Ratiu and Tom Smith
Board of directors characteristics and credit union financial performance: a pitch pp. 353-360 Downloads
Luisa Ana Unda and Tom Smith
The impact of target firm financial distress in Australian takeovers pp. 361-396 Downloads
Martin Bugeja and David Gallagher
Researching accounting in health care: considering the nature of academic contribution pp. 397-413 Downloads
Christopher S. Chapman and Steven Cahan
Bad news does not always travel fast: evidence from Chapter 11 bankruptcy filings pp. 415-442 Downloads
Luís Miguel Serra Coelho and Henk Berkman
Industry concentration, excess returns and innovation in Australia pp. 443-466 Downloads
David R. Gallagher, Katja Ignatieva, James McCulloch and Henk Berkman
The impact of litigation risk on the strategic timing of management earnings forecasts pp. 467-495 Downloads
Andrew B. Jackson, Gerry Gallery, Maria C. A. Balatbat and Steven Cahan
Does news play an important role in the correction process of the accrual anomaly? pp. 497-518 Downloads
Pyung K. Kang, Dan Palmon, Ari Yezegel and Steven Cahan
Performance measurement system use in generating psychological empowerment and individual creativity pp. 519-544 Downloads
Carly Moulang and Steven Cahan
Determinants of tax haven utilization: evidence from Australian firms pp. 545-574 Downloads
Grantley Taylor, Grant Richardson, Ross Taplin and Steven Cahan
Women and the prospects for partnership in professional accountancy firms pp. 575-605 Downloads
Rosalind H. Whiting, Elizabeth Gammie, Kathleen Herbohn and Steven Cahan

2015, volume 55, issue 1

Performance implications of active management of institutional mutual funds pp. 1-27 Downloads
Ron Bird, Paolo Pellizzari, Danny Yeung and David Gallagher
Measuring fund style, performance and activity: a new style-profiling approach pp. 29-55 Downloads
Daniel Buncic, Jon E. Eggins, Robert Hill and David Gallagher
A note on board characteristics, ownership structure and default risk in Taiwan pp. 57-74 Downloads
Shu-Mei Chiang, Huimin Chung, Chien-Ming Huang and Robert Faff
Transitory earnings components and the two faces of non-generally accepted accounting principles earnings pp. 75-103 Downloads
Young-Soo Choi, Steven Young and Steven Cahan
The impact of the antecedents and consequences of job burnout on junior accountants' turnover intentions: a structural equation modelling approach pp. 105-132 Downloads
Vincent K. Chong, Gary S. Monroe and Steven Cahan
Do corporate governance recommendations improve the performance and accountability of small listed companies? pp. 133-164 Downloads
Jacqueline Christensen, Pamela Kent, James Routledge, Jenny Stewart and Gary Monroe
Individual financial risk tolerance and the global financial crisis pp. 165-185 Downloads
Paul Gerrans, Robert Faff, Neil Hartnett and Henk Berkman
Are earnings announced early of higher quality? pp. 187-212 Downloads
Ho-Young Lee, Vivek Mande, Myungsoo Son and Steven Cahan
Interactive data and retail investor decision-making: an experimental study pp. 213-240 Downloads
Joanne Locke, Alan Lowe, Andy Lymer and Gary Monroe
Are imputation credits capitalised into stock prices? pp. 241-277 Downloads
Kai-Wei (Shaun) Siau, Stephen J. Sault, Geoffrey J. Warren and Henk Berkman
Earnings conservatism and audit committee financial expertise pp. 279-310 Downloads
Nigar Sultana, J-L. W. Mitchell Van der Zahn and Steven Cahan

2014, volume 54, issue 4

Does fair value accounting contribute to market price volatility? An experimental approach pp. 1033-1061 Downloads
Carl Brousseau, Michel Gendron, Philippe Bélanger, Jonathan Coupland and Gary Monroe
Target's organisational form and returns to Australian bidders in cross-border acquisitions pp. 1063-1091 Downloads
Sisira R. N. Colombage, Abeyratna Gunasekarage, Syed M. M. Shams and Henk Berkman
The effect of more rules-based guidance on expense disclosure under International Financial Reporting Standards pp. 1093-1124 Downloads
Lisa Crawford, David Lont, Tom Scott and Steven Cahan
Why do firms save cash from cash flows? Evidence from firm-level estimation of cash–cash flow sensitivities pp. 1125-1156 Downloads
Bert D'Espallier, Jolien Huybrechts, Frederiek Schoubben and Robert Faff
How do auditors perceive CEO's risk-taking incentives? pp. 1157-1181 Downloads
Neil Fargher, Alicia Jiang, Yangxin Yu and Gary Monroe
A possible explanation of the gender gap among accounting academics: evidence from the choice of research field pp. 1183-1206 Downloads
Susana Gago, Marta Macías and Steven Cahan
New Zealand finance companies and risk premiums pp. 1207-1229 Downloads
Martin Lally, Ved Prasad and Henk Berkman
Organisational and professional commitment of early career accountants: do mentoring and organisational ethical climate matter? pp. 1231-1261 Downloads
Lisa McManus, Nava Subramaniam and Gary Monroe
Effective derivative hedging and initial public offering long-run performance pp. 1263-1294 Downloads
Hoa Nguyen, Ming-Hua Liu and David Gallagher
Goal-efficacy framework: an examination of domestic and international accounting students' academic performance pp. 1295-1318 Downloads
Michelle M. S. Phang, Shireenjit K. Johl, Barry J. Cooper and Steven Cahan
Against the tide: the commencement of short selling and margin trading in mainland China pp. 1319-1355 Downloads
Saqib Sharif, Hamish D. Anderson, Ben R. Marshall and Henk Berkman
Interfirm differences in earnings variability: an analysis of fundamentals, cash flows and accruals pp. 1357-1379 Downloads
Peter A. Silhan and Steven Cahan

2014, volume 54, issue 3

Is default risk the hidden factor in momentum returns? Some empirical results pp. 671-698 Downloads
Isabel Abinzano, Luis Muga, Rafael Santamaria and Henk Berkman
Does fundamental indexation lead to better risk-adjusted returns? New evidence from Australian Securities Exchange pp. 699-728 Downloads
Anup K. Basu, Brigette Forbes and Henk Berkman
Valuation scepticism, liquidity benefits and closed-end fund premiums/discounts: evidence from fair value disclosures pp. 729-751 Downloads
Charles P. Cullinan, Xiaochuan Zheng and Steven Cahan
Sticky cost behaviour: evidence from small and medium sized companies pp. 753-778 Downloads
Nicola Dalla Via, Paolo Perego and Steven Cahan
Higher moments and beta asymmetry: evidence from Australia pp. 779-807 Downloads
Minh Phuong Doan, Chien-Ting Lin, Michael Chng and David Gallagher
Cross-region and cross-sector asset allocation with regimes pp. 809-846 Downloads
Paul Y. Dou, David R. Gallagher, David Schneider, Terry Walter and Henk Berkman
The market for credit default swaps: new insights into investors' use of accounting information? pp. 847-883 Downloads
Paul A. Griffin and Steven Cahan
The influence of ownership structure, analyst following and institutional infrastructure on stock price informativeness: international evidence pp. 885-919 Downloads
Li Jiang, Jeong-Bon Kim, Lei Pang and Anne Wyatt
Does the effect of revealed private information on initial public offering (IPO) first trading day return differ by IPO market heat? pp. 921-964 Downloads
Michael O'Connor Keefe and David Gallagher
Contracts for dummies? The performance of investors in contracts for difference pp. 965-997 Downloads
Adrian Lee and Shan Choy
Are Multiple Directorships Beneficial in East Asia? pp. 999-1032 Downloads
Kin-Wai Lee, Cheng-Few Lee and Robert Faff

2014, volume 54, issue 2

Vale to Colin Brian Ferguson 1949–2014 pp. 301-303 Downloads
Geoff Burrows and Stewart Leech
Objective estimation versus subjective perceptions of earnings patterns and post-earnings-announcement drift pp. 305-334 Downloads
Allen W. Bathke, Richard M. Morton, Matthew Notbohm, Tianming Zhang and Steven Cahan
Fifty years of finance research in the Asia Pacific Basin pp. 335-363 Downloads
Karen Benson, Robert Faff, Tom Smith and Steven Cahan
How does investor relations disclosure affect analysts' forecasts? pp. 365-391 Downloads
Millicent Chang, Liyin Hooi, Marvin Wee and Peter Clarkson
The association between audit committee effectiveness and audit risk pp. 393-418 Downloads
Christine Contessotto, Robyn Moroney and Gary Monroe
Why are first-year accounting studies inclusive? pp. 419-439 Downloads
Ian Crawford, Zhiqi Wang and Robert Faff
Accounting and Finance: authorship and citation trends pp. 441-465 Downloads
Clive Gaunt and Steven Cahan
Stock weighting and nontrading bias in estimated portfolio returns pp. 467-503 Downloads
Philip Gray and David Gallagher
Earnings management of initial public offering firms: evidence from regulation changes in China pp. 505-537 Downloads
Jianlei Liu, Konari Uchida, Ruidong Gao and Peter Clarkson
The implementation effects of expanded consolidation: the case of consolidating special purpose entities pp. 539-566 Downloads
Ting Luo, Terry Warfield and Peter Clarkson
Sources of momentum profits in international stock markets pp. 567-589 Downloads
Kyung-In Park, Dongcheol Kim and Henk Berkman
Dependent on one but vulnerable to another: opportunism threats and control solutions for customization providers pp. 591-624 Downloads
Sridharan Vg and Michelle M. S. Phang
Is there useful information in the ‘use of proceeds’ disclosures in IPO prospectuses? pp. 625-667 Downloads
Anne Wyatt and Steven Cahan

2014, volume 54, issue 1

When U.S. venture capital ventures abroad pp. 1-23 Downloads
Khaled Abdou, Oscar Varela and Robert Faff
Does insider trading explain price run-up ahead of takeover announcements? pp. 25-45 Downloads
Angelo Aspris, Sean Foley, Alex Frino and Robert Faff
Financial statement recasting and credit risk assessment pp. 47-82 Downloads
George Batta, Ananda Ganguly and Joshua Rosett
Audit committee performance: ownership vs.independence – Did SOX get it wrong? pp. 83-112 Downloads
Brian Bolton
Business strategy, executive compensation and firm performance pp. 113-134 Downloads
Yasheng Chen and Johnny Jermias
Association between Big 4 auditor choice and cost of equity capital for multiple-segment firms pp. 135-163 Downloads
Jong-Hag Choi, Woo-Jong Lee and Steven Cahan
The evolution of China’s banking system: bank loan announcements 1996–2009 pp. 165-188 Downloads
Christopher Gan, Yuan Zhang, Zhaohua Li and David A. Cohen
The effects of analyst forecasts and earnings trends on perceptions of management forecast credibility pp. 189-210 Downloads
Lisa M. Gaynor and Andrea S. Kelton
Economic consequences of SFAS 142 goodwill write-offs pp. 211-235 Downloads
Henry Jarva
Sell the rumour, buy the fact? pp. 237-249 Downloads
Ben R. Marshall, Nuttawat Visaltanachoti and Genevieve Cooper
Investors’ preference towards risk: evidence from the Taiwan stock and stock index futures markets pp. 251-274 Downloads
Zhuo Qiao, Ephraim Clark and Wing-Keung Wong
The impacts of parent’s listing status on subsidiary’s financial constraint and cost of equity capital: the case of equity carve-outs pp. 275-299 Downloads
Lewis Tam
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