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Accounting and Finance
2001 - 2012
Edited by Robert Faff
from Accounting and Finance Association of Australia and New Zealand EDIRC .
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2010, issue 4
The value of Big 4 audits in Australia pp. 743-766 Masoud Azizkhani , Gary S. Monroe and Greg Shailer Management choice of buyback method: Australian evidence pp. 767-782 Christine Brown and Daniel Norman Investor behaviour in response to Australia's capital gains tax pp. 783-808 Philip Brown , Andrew Ferguson and Sam Sherry Tangibility and investment irreversibility in asset pricing pp. 809-827 Paul Docherty , Howard Chan and Steve Easton The relative information content of operating and financing cash flow in the proposed cash flow statement pp. 829-851 Rick N. Francis Distance to default, subordinated debt, and distress indicators in the banking industry pp. 853-870 Paul Kato and Jens Hagendorff Ownership and ownership concentration: which is important in determining the performance of China's listed firms? pp. 871-897 Shiguang Ma , Tony Naughton and Gary Tian The valuation of R&D expenditures in Japan pp. 899-920 Pascal Nguyen , Sophie Nivoix and Mikiharu Noma The effect of political visibility on audit effort and audit pricing pp. 921-939 Nives Botica Redmayne , Michael E. Bradbury and Steven F. Cahan Price momentum in the New Zealand stock market: a proper accounting for transactions costs and risk pp. 941-965 Sam Trethewey and Timothy Falcon Crack Accounting for the furniture, fittings & equipment reserve in hotels pp. 967-992 Michael J. Turner and Chris Guilding Does the monitoring role of buyout houses improve discretionary accruals quality? pp. 993-1012 Chong Wang 2010, issue 3
Determinants of executive compensation in privately held firms pp. 481-510 Jesper Banghøj , Gorm Gabrielsen , Christian Petersen and Thomas Plenborg Working capital management in SMEs pp. 511-527 Sonia Baños-Caballero , Pedro J. García-Teruel and Pedro Martínez-Solano An analysis of the reasons for the asymmetries surrounding earnings benchmarks pp. 529-554 Bruce K. Bennett and Michael E. Bradbury Does informed trading occur in the options market? Some revealing clues pp. 555-579 Natividad Blasco , Pilar Corredor and Rafael Santamaría Cross-sectional determinants of post-IPO stock performance: evidence from China pp. 581-603 Xin Chang , Shi Hua Lin , Lewis H. K. Tam and George Wong Narratives in managers' corporate finance decisions pp. 605-633 Les Coleman , Krishnan Maheswaran and Sean Pinder Are active fund managers collectors of private information or fast interpreters of public information? pp. 635-662 David R. Gallagher , Adrian Looi and Matt Pinnuck Understanding the structure of audit workpaper error knowledge and its relationship with workpaper review performance pp. 663-683 Noel Harding Role of corporate governance in mitigating the selective disclosure of executive stock option information pp. 685-717 Jodie Nelson , Gerry Gallery and Majella Percy Strategic timing of earnings announcements? pp. 719-738 Cameron Truong 2010, issue 2
Capital gains taxation and shareholder wealth in takeovers pp. 241-262 Martin Bugeja and Raymond da Silva Rosa The effect of investor sophistication on the influence of nonfinancial performance indicators on investors' judgments pp. 263-280 Paul J. Coram The flight-to-quality effect: a copula-based analysis pp. 281-299 Robert B. Durand , Markus Junker and Alex Szimayer Asset allocation and age effects in retirement savings choices pp. 301-319 Paul Gerrans , Marilyn Clark-Murphy and Craig Speelman Agency problems and audit fees: further tests of the free cash flow hypothesis pp. 321-350 Paul A. Griffin , David H. Lont and Yuan Sun Socially responsible investment fund performance: the impact of screening intensity pp. 351-370 Darren D. Lee , Jacquelyn E. Humphrey , Karen L. Benson and Jason Y. K. Ahn External auditors' reliance on internal audit: the impact of sourcing arrangements and consulting activities pp. 371-387 Lois Munro and Jenny Stewart Divestitures, wealth effects and corporate governance pp. 389-415 Sian Owen , Liting Shi and Alfred Yawson Corporate communication of financial risk pp. 417-446 Grantley Taylor , Greg Tower and John Neilson Earnings management following chief executive officer changes: the effect of contemporaneous chairperson and chief financial officer appointments pp. 447-480 Mark Wilson and Liang Wui Wang 2010, issue 1
Cash flow disaggregation and the prediction of future earnings pp. 1-30 Neal Arthur , Marco Cheng and Robert Czernkowski The determinants of corporate sustainability performance pp. 31-51 Tracy Artiach , Darren Lee , David Nelson and Julie Walker Underwriter reputation, earnings management and the long-run performance of initial public offerings pp. 53-78 Shao-Chi Chang , Tsai-Yen Chung and Wen-Chun Lin Private equity bids in Australia: an exploratory study pp. 79-102 Larelle Chapple , Peter M. Clarkson and Jesse J. King Persistence and the four-factor model in the Australian funds market: a note pp. 103-119 Jacquelyn E. Humphrey and Michael A. O'Brien Does accounting conservatism pay? pp. 121-142 Raghavan J. Iyengar and Ernest M. Zampelli Size and momentum in European equity markets: empirical findings from varying beta Capital Asset Pricing Model pp. 143-169 George Karathanasis , Konstantinos Kassimatis and Spyros Spyrou Innate and discretionary accruals quality and corporate governance pp. 171-195 Pamela Kent , James Routledge and Jenny Stewart Interaction of size, book-to-market and momentum effects in Australia pp. 197-219 Michael A. O'Brien , Tim Brailsford and Clive Gaunt Voluntary disclosure of operating income pp. 221-239 Jilnaught Wong and Norman Wong 2009, issue 4
Market's perception of deferred tax accruals pp. 645-673 Cheryl Chang , Kathleen Herbohn and Irene Tutticci Effect of outsourcing public sector audits on cost-efficiency pp. 675-695 Kar-Ming Chong , Colin Dolley , Keith Houghton and Gary S. Monroe Governance regulatory changes, International Financial Reporting Standards adoption, and New Zealand audit and non-audit fees: empirical evidence pp. 697-724 Paul A. Griffin , David H. Lont and Yuan Sun Post-merger strategy and performance: evidence from the US and European banking industries pp. 725-751 Jens Hagendorff and Kevin Keasey Risk disclosures on the second tier markets of the London Stock Exchange pp. 753-780 Paula Hill and Helen Short Style timing with the value spread in Australia pp. 781-798 Charles E. Hyde and David Beggs Effect of diversification on capital structure pp. 799-826 Maurizio La Rocca , Tiziana La Rocca , Dionigi Gerace and Ciorstan Smark Determination of stock closing prices and hedging performance with stock indices futures pp. 827-847 Hsiu-Chuan Lee , Cheng-Yi Chien and Tzu-Hsiang Liao An exploratory study of operational reasons to budget pp. 849-871 Prabhu Sivabalan , Peter Booth , Teemu Malmi and David A. Brown Private placements of convertible securities: stock returns, operating performance and abnormal accruals pp. 873-899 Jan L. Williams and Alex P. Tang 2009, issue 3
Transitional credit modelling and its relationship to market value at risk: an Australian sectoral perspective pp. 425-444 David Edmund Allen and Robert Powell The effects of taxation on put-call parity pp. 445-464 Karen Alpert Estimating unobservable valuation parameters for illiquid assets pp. 465-479 Glenn Boyle , Graeme Guthrie and Neil Quigley Do aggressive funds reallocate their portfolios aggressively? pp. 481-503 Kevin C. H. Chiang and Xiyu (Thomas) Zhou Leveraged superannuation pp. 505-529 Peter Dunn , Scott Francis and Jason Hall Managerial incentives and corporate leverage: evidence from the United Kingdom pp. 531-553 Chris Florackis and Aydin Ozkan Anomalies and stock returns: Australian evidence pp. 555-576 Philip Gharghori , Ronald Lee and Madhu Veeraraghavan Agenda formation and accounting standards setting: lessons from the standards setters pp. 577-598 Bryan A. Howieson Are non-audit services associated with firm value? Evidence from financial information system-related services pp. 599-617 Kam-Wah Lai and Gopal V. Krishnan Ethical evaluations and behavioural intentions of early career accountants: the impact of mentors, peers and individual attributes pp. 619-643 Lisa McManus and Nava Subramaniam 2009, issue 2
Earnings characteristics and analysts' differential interpretation of earnings announcements: An empirical analysis pp. 223-246 Anwer S. Ahmed , Minsup Song and Douglas E. Stevens Alternative event study methodology for detecting dividend signals in the context of joint dividend and earnings announcements pp. 247-265 Warwick Anderson Audit committees and earnings quality pp. 267-290 Peter Baxter and Julie Cotter Dividend preference of tradable-share and non-tradable-share holders in Mainland China pp. 291-316 Louis T. W. Cheng , Hung-Gay Fung and Tak Yan Leung Impact of earnings performance on price-sensitive disclosures under the Australian continuous disclosure regime pp. 317-339 Grace Chia-Man Hsu Impact of International Financial Reporting Standard adoption on key financial ratios pp. 341-361 Anna-Maija Lantto and Petri Sahlström Effect of ownership structure on underinvestment and overinvestment: empirical evidence from Spain pp. 363-383 Julio Pindado and Chabela de la Torre Information and volatility links in the foreign exchange market pp. 385-405 Sirimon Treepongkaruna and Stephen Gray Do uninformed crossed and internalized trades tap into unexpressed liquidity? The case of Nokia pp. 407-424 P. Joakim Westerholm 2009, issue 1
Impact of a tick size reduction on liquidity: evidence from the Sydney Futures Exchange pp. 1-20 Kiril Alampieski and Andrew Lepone Fundamental and technical analysis: substitutes or complements? pp. 21-36 Jenni L. Bettman , Stephen J. Sault and Emma L. Schultz Black economic empowerment, legitimacy and the value added statement: evidence from post-apartheid South Africa pp. 37-58 Steven F. Cahan and Chris J. van Staden Threshold citation analysis of influential articles, journals, institutions and researchers in accounting pp. 59-74 Kam C. Chan and Kartono Liano Knowledge transfer in project reviews: the effect of self-justification bias and moral hazard pp. 75-93 Mandy M. Cheng , Axel K-D Schulz and Peter Booth Accruals quality and corporate cash holdings pp. 95-115 Pedro J. García-Teruel , Pedro Martínez-Solano and Juan Pedro Sánchez-Ballesta Goodwill impairment as a reflection of investment opportunities pp. 117-140 Jayne M. Godfrey and Ping-Sheng Koh Influences on the supply of accounting graduates in Australia: a focus on international students pp. 141-159 Beverley Jackling and Monica Jan Keneley Corporate governance and chief executive officer dismissal following poor performance: Australian evidence pp. 161-182 James Lau , Philip Sinnadurai and Sue Wright Cue usage in financial statement fraud risk assessments: effects of technical knowledge and decision aid use pp. 183-205 Jean-Lin Seow Volatility linkages of the equity, bond and money markets: an implied volatility approach pp. 207-219 Kent Wang
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