Economics at your fingertips  

Accounting and Finance

2001 - 2023

Current editor(s): Robert Faff

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

Bibliographic data for series maintained by Wiley Content Delivery ().

Access Statistics for this journal.
Track citations for all items by RSS feed
Is something missing from the series or not right? See the RePEc data check for the archive and series.

Volume 63, month 04, 2023

The day‐of‐the‐month effect and the performance of the dollar cost averaging strategy: Evidence from China pp. 797-815 Downloads
Xuejun Jin, Hongze Li and Bin Yu
The vanishing searches and audit fees: Evidence from Google's withdrawal from China pp. 817-841 Downloads
Chunyu Zu
Do small businesses adjust their capital structure? Evidence from the global financial crisis in Japan pp. 843-871 Downloads
Daisuke Tsuruta
CEO facial structure and stock price crash risk pp. 873-905 Downloads
Zunxin Zheng, Donghui Li, Tingyong Zhong, Tian Wang and Ling He
Climate change disclosure and the information environment in the initial public offering market pp. 907-952 Downloads
Jerry W. Chen, Eunice S. Khoo and Zihang Peng
An evaluation of the impacts of the adoption of IFRS 15 Revenue from Contracts with Customers pp. 953-973 Downloads
Sebastian Onie, Le Ma, Helen Spiropoulos and Peter Wells
CEO incentive compensation and stock price momentum pp. 975-1028 Downloads
Jian Wang, Yanhuang Huang, Hongrui Feng, Xingjian Li and Shu Yan
Sampling error and the joint estimation of imputation credit value and cash dividend value pp. 1029-1068 Downloads
Damien Cannavan, Stephen Gray and Jason Hall
CEO cultural background and corporate cash holdings pp. 1069-1100 Downloads
Fai Lim Loi, Jean Jinghan Chen and Zhuo Qiao
State‐owned capital and corporate social responsibility of private‐holding companies: evidence from China pp. 1101-1120 Downloads
Tao Zhang, Lishi Gu and Jenny Jing Wang
Market sentiment to COVID‐19 and the Chinese stock market pp. 1121-1135 Downloads
Liao Xu, Jilong Chen and Hao Xu
Earnings manipulation and similarity of annual report disclosure: Evidence from China pp. 1137-1156 Downloads
Yonghai Wang, Qingyun Ye, Jenny Jing Wang and Yunqian Wang
The impact of CSR performance and CSR disclosure readability on investors’ earnings estimates pp. 1157-1186 Downloads
Jingyu Gao, F.G.H. (Frank) Hartmann, Min Zhang and Yasheng Chen
Empirical analysis of the relationship between labour cost stickiness and labour reforms in Spain pp. 1187-1221 Downloads
Josep Mª. Argilés‐Bosch, Josep Garcia‐Blandón and Diego Ravenda
Corporate reputation and hedging activities pp. 1223-1247 Downloads
Zero Deng and J. Jimmy Yang
Director expertise and co‐option in industry superannuation funds? pp. 1249-1283 Downloads
Jin Sug Yang, Anna Bedford and Martin Bugeja
How is illiquidity priced in the Chinese stock market? pp. 1285-1320 Downloads
Jun Liu, Kai Wu, Fuwei Jiang and Zhiqi Shen
How does corporate social responsibility have influence on firms' access to trade credit pp. 1321-1349 Downloads
Yufen Wei, Qigui Liu and Jinbo Luo
Does short sales deregulation affect qualitative information disclosure? pp. 1351-1380 Downloads
Jie He and Kam C. Chan
Corporate green innovation and stock liquidity in China pp. 1381-1415 Downloads
Zhongfei Chen, Yu Xiao and Kangqi Jiang
Exchange‐traded fund ownership and underlying stock mispricing pp. 1417-1445 Downloads
Joey W. Yang, Lewis May and John Gould
Segmented financial risk tolerances within the standardised initial public offering regulatory environment of the Australian Securities Exchange pp. 1447-1475 Downloads
Kylie J. Gilbey and Sharon Purchase
Economic policy uncertainty, corporate investment decisions and stock price crash risk: Evidence from China pp. 1477-1502 Downloads
Zhongbo Jing, Shiyu Lu, Yang Zhao and Jun Zhou
Social media information dissemination and corporate bad news hoarding pp. 1503-1532 Downloads
Feng He, Yaqian Feng and Lingbing Feng
Does reputation matter? Evidence on spatial competition in China's bond market pp. 1533-1570 Downloads
Xing Liu, Lingxuan Yang and Yu Liu
The link between formality and procedural fairness: The influences of precision, sensitivity and role clarity pp. 1571-1598 Downloads
Kelly K. Wang, Maria Cadiz Dyball and Andy Wang
Workforce diversity and financial statement readability pp. 1599-1631 Downloads
Leye Li, Louise Yi Lu, Yi Wang and Yangxin Yu

Volume 63, month 03, 2023

Consequences of local social norms: A review of the literature in accounting, finance, and corporate governance pp. 3-45 Downloads
Ahsan Habib, Mabel D' Costa and Ahmed Khamis Al‐Hadi
Indigenous sustainable finance as a research field: A systematic literature review on indigenising ESG, sustainability and indigenous community practices pp. 47-76 Downloads
Andre Poyser and Dan Daugaard
How do firms learn? Evidence from corporate cash holdings during the COVID‐19 pandemic pp. 77-108 Downloads
Bishal Bc and Thuy Simpson
Economic Value Added in performance measurement: A simulation approach and empirical evidence pp. 109-140 Downloads
Yuanzhan Chen, Zhuo Jin and Bo Qin
The greening effects of regional innovation symbiosis – Evidence from Chinese listed firms pp. 141-160 Downloads
Haiyue Liu, Cangyu Wang, Qin Zhang, Changyi Zhao and Jie Jiang
Reverse innovation and firm value in emerging markets: Evidence from China pp. 161-198 Downloads
Fangfang Hou and Congshan Li
How does mandatory CSR reporting affect supply chain? A new perspective from suppliers pp. 199-227 Downloads
Qinlin Zhong, Fuxiu Jiang, Dan Li and Chun Yuan
Perceptions and experiences of career success among aspiring and early career accountants and the role of organisational support pp. 229-245 Downloads
Denise Jackson, Julia Richardson, Grant Michelson and Rahat Munir
Impact of product market competition on real activity manipulation: Moderating role of managerial ability pp. 247-275 Downloads
Pallab Kumar Biswas, Dinithi Ranasinghe and Eric K. M. Tan
Shorting costs and profitability of long–short strategies pp. 277-316 Downloads
Dongcheol Kim and Byeung‐Joo Lee
Do foreign institutional investors monitor opportunistic managerial behaviour? Evidence from real earnings management pp. 317-351 Downloads
Xiaolong Gu, Zhe An, Chen Chen and Donghui Li
The use of digital footprints in the US mortgage market pp. 353-401 Downloads
D Dulani Jayasuriya, Mohamed Ayaz and Michael Williams
Developing critical thinking: An examination of contemporary practices in accounting pp. 403-425 Downloads
Elisabeth Sinnewe, Daifei (Troy) Yao and Laura De Zwaan
Fixed investment or financial assets investment: Evidence from political uncertainty in China pp. 427-450 Downloads
Chengxue Yao, Fan Jiang and Liang Guo
Financial openness and profitability premium: Causal evidence from the Shanghai‐Hong Kong Stock Connect pp. 451-483 Downloads
Fuwei Jiang, Fujing Jin and Kejia Zhang
Timing the factor zoo via deep learning: Evidence from China pp. 485-505 Downloads
Tian Ma, Cunfei Liao and Fuwei Jiang
Did quantitative easing reduce the borrowing costs of firms? The risk‐taking channel pp. 507-536 Downloads
Gang Wang and Yi Shen
Dodd–Frank's impact on community‐bank investment models: A Bayesian structural time series analysis pp. 537-554 Downloads
Yen Teik Lee, Gary L. Caton, Edward N. Gamble and Francis Kerins
Speculative trading preferences of retail investor birth cohorts pp. 555-574 Downloads
Grace Lepone, Joakim Westerholm and Danika Wright
Does common auditor have an impact on corporate tax avoidance? An investigation from the supply chain perspective pp. 575-629 Downloads
Zhiying Hu, Haiyan Yang, Yuyu Zhang and Jenny Jing Wang
Grabbing hand or financial constraint mitigation effect? A reexamination of the relationship between institutional development and cash holdings pp. 631-655 Downloads
Xiang Zhang, Zongyi Zhang and Han Zhou
Corporate carbon assurance and the quality of carbon disclosure pp. 657-690 Downloads
Le Luo, Qingliang Tang, Hanlu Fan and Jamie Ayers
Dividend imputation taxes and the curious case of a price premium between BHP and Billiton American depositary receipts pp. 691-717 Downloads
Hansi Hu and Terry Walter
Forecasting models for the Chinese macroeconomy in a data‐rich environment: Evidence from large dimensional approximate factor models with mixed‐frequency data pp. 719-767 Downloads
Qin Zhang, He Ni and Hao Xu
Non‐executive directorship importance and takeover hostility: Australian evidence pp. 769-793 Downloads
Chistopher Day, Martin Bugeja, Helen Spiropoulos and Zoltan Matolcsy
Page updated 2023-05-28