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Accounting and Finance

2001 - 2014

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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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 S. 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 D. 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
VG Sridharan 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 H. K. Tam

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
Page updated 2014-10-31