Details about David H. Lont

Access statistics for papers by David H. Lont.

Last updated 2021-05-12. Update your information in the RePEc Author Service.

Short-id: plo397

Working Papers

2011

1. Insightful Insiders?
   Competition & Regulation Times, New Zealand Institute for the Study of Competition and Regulation

Journal Articles

2021

1. Stock and Bond Return Comovement as a Different Way to Assess Information Content: The Case of Debt Covenant Violation Disclosures
   Abacus, 2021, 57, (1), 101-125
2. The curious case of Canadian corporate emissions valuation
   The British Accounting Review, 2021, 53, (1) View citations (4)

2020

3. Non-GAAP Disclosures and CEO Pay Levels
   The International Journal of Accounting (TIJA), 2020, 55, (04), 1-48 View citations (1)
4. Real earnings management around CEO turnovers
   Accounting and Finance, 2020, 60, (3), 2397-2426 View citations (2)

2018

5. Game changer? The impact of the VW emission-cheating scandal on the interrelation between large automakers’ equity and credit markets
   Journal of Contemporary Accounting and Economics, 2018, 14, (2), 179-196 View citations (7)
6. Stock price response to new‐CEO earnings news
   Accounting and Finance, 2018, 58, (3), 849-883 View citations (1)

2017

7. Crude inventory accounting and speculation in the physical oil market
   Energy Economics, 2017, 66, (C), 508-522 View citations (5)
8. The Relevance to Investors of Greenhouse Gas Emission Disclosures
   Contemporary Accounting Research, 2017, 34, (2), 1265-1297 View citations (105)

2016

9. Longer term audit costs of IFRS and the differential impact of implied auditor cost structures
   Accounting and Finance, 2016, 56, (1), 165-203 View citations (4)

2015

10. Science and the stock market: Investors' recognition of unburnable carbon
    Energy Economics, 2015, 52, (PA), 1-12 View citations (49)

2014

11. Finance company failure in New Zealand during 2006–2009: Predictable failures?
    Journal of Contemporary Accounting and Economics, 2014, 10, (3), 277-295 View citations (2)
12. Insightful Insiders? Insider Trading and Stock Return around Debt Covenant Violation Disclosures
    Abacus, 2014, 50, (2), 117-145 View citations (8)
13. The effect of more rules-based guidance on expense disclosure under International Financial Reporting Standards
    Accounting and Finance, 2014, 54, (4), 1093-1124 View citations (3)

2011

14. Audit fees around dismissals and resignations: Additional evidence
    Journal of Contemporary Accounting and Economics, 2011, 7, (2), 65-81 View citations (1)
15. Enforcement and disclosure under regulation fair disclosure: an empirical analysis
    Accounting and Finance, 2011, 51, (4), 947-983 View citations (8)

2010

16. Agency problems and audit fees: further tests of the free cash flow hypothesis
    Accounting and Finance, 2010, 50, (2), 321-350 View citations (22)

2009

17. Governance regulatory changes, International Financial Reporting Standards adoption, and New Zealand audit and non‐audit fees: empirical evidence
    Accounting and Finance, 2009, 49, (4), 697-724 View citations (23)

2008

18. Corporate Governance and Audit Fees: Evidence of Countervailing Relations
    Journal of Contemporary Accounting and Economics, 2008, 4, (1), 18-49 View citations (17)