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Accounting and Finance

2001 - 2022

Current editor(s): Robert Faff

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

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Volume 62, month 04, 2022

The governance role of institutional investors in management compensation: evidence from China pp. 1015-1063 Downloads
Song Zhu, Haijie Huang and William Bradford
Corporate vote trading in Australia pp. 1065-1105 Downloads
Tongxia Li and Tze Chuan ‘Chewie’ Ang
Media coverage of industry and the cross‐section of stock returns pp. 1107-1141 Downloads
Tao Huang and Xueyong Zhang
Local versus foreign analysts' forecast accuracy: does herding matter? pp. 1143-1188 Downloads
Young‐Soo Choi, Svetlana Mira and Nick Taylor
Learning‐by‐doing: the experience effect in mergers and acquisitions pp. 1189-1229 Downloads
Chen Cai, Huimin Li and Haigang Zhou
Institutional ownership and liquidity commonality: evidence from Australia pp. 1231-1272 Downloads
Reza Bradrania, Robert Elliott and Winston Wu
Auditors’ propensity and accuracy in issuing going‐concern modified audit opinions for charities pp. 1273-1306 Downloads
Yitang (Jenny) Yang, Roger Simnett and Elizabeth Carson
The use of case studies in developing students’ understanding of the concept ‘material misstatement’ pp. 1307-1338 Downloads
Prerana Agrawal, Jacqueline Birt, Lyndie Bayne and Nikki Schonfeldt
A timing momentum strategy pp. 1339-1379 Downloads
Chaonan Lin, Nien‐Tzu Yang, Robin K. Chou and Kuan‐Cheng Ko
Preparers’ perceptions of integrated reporting: a global study of integrated reporting adopters pp. 1381-1420 Downloads
Mitali Panchal Arora, Sumit Lodhia and Gerard William Stone
External labour market competitions and stock price crash risk: evidence from exposures to competitor CEOs’ award‐winning events pp. 1421-1460 Downloads
Leye Li, Louise Yi Lu and Dongyue Wang
Unintended benefits of mandatory dividend regulations on investment efficiency: evidence from China pp. 1461-1493 Downloads
Raymond Siu Yeung Chan, Lyu Fan and Byron Y. Song
Opportunistic timing of management earnings forecasts during the COVID‐19 crisis in China pp. 1495-1533 Downloads
Hanwen Chen, Siyi Liu, Xin Liu and Jiani Wang
Global equity fund performance adjusted for equity and currency factors pp. 1535-1565 Downloads
David R. Gallagher, Graham Harman, Camille H. Schmidt and Geoffrey J. Warren
An integrated theory of the firm approach to environmental, social and governance performance pp. 1567-1598 Downloads
Danny Zhao‐Xiang Huang
Does just‐in‐time adoption have an impact on corporate innovation: evidence from China pp. 1599-1635 Downloads
Ziyang Li, Qianwei Ying, Wu Yan and Chenjun Fan
Cognitive functioning, financial literacy, and judgment in older age pp. 1637-1674 Downloads
Paul Gerrans, Anthony Asher and Joanne Kaa Earl
The foreign experience and investment performance of venture capitalists pp. 1675-1714 Downloads
Lin Zhang and Xueyong Zhang
Do auditors price litigious tone? pp. 1715-1760 Downloads
Muhammad Farhan Malik, Yuan George Shan and Jamie Yixing Tong
Product market fluidity and religious constraints: evidence from the US market pp. 1761-1817 Downloads
Zaheer Anwer, Shamsher Mohamad, Wajahat Azmi and Akram Hasanov
Long‐term financing effects of Chinese non‐SOEs Belt and Road OFDI pp. 1819-1850 Downloads
Ling Huang, Haiyue Liu, Jack Hou and Fulong Xiao
The effect of members on charities’ annual reporting: evidence from companies limited by guarantee in Australia pp. 1851-1886 Downloads
Elka Johansson, Peter Carey, George Tanewski and Iliyas Yusoff
Does short‐selling affect mutual fund shareholdings? Evidence from China pp. 1887-1923 Downloads
Xufeng Liu and Die Wan
Stock market liberalisation and corporate cash holdings: evidence from China pp. 1925-1955 Downloads
Jianqiao Huang, Yunsen Chen, Xin Dai and Xiaoran Ni
The use and usefulness of equity accounting pp. 1957-1981 Downloads
Michael E. Bradbury, Laura Mehnaz and Tom Scott
Environmental, social and governance factors and assessing firm value: valuation, signalling and stakeholder perspectives pp. 1983-2010 Downloads
Danny Zhao‐Xiang Huang
Corporate innovation and future earnings: does early patent disclosure matter? pp. 2011-2056 Downloads
James M. Plečnik, Leo L. Yang and Joseph H. Zhang
Banking structure change and corporate innovation: evidence from Chinese city‐branch data pp. 2057-2084 Downloads
Fu Xin, Jie Zhang, Yue Guo and Shangkun Liang

Volume 62, month 03, 2022

Innovation, external technological environment and the total factor productivity of enterprises pp. 3-29 Downloads
Zumian Xiao, Hongfeng Peng and Zheyao Pan
Do social media constrain or promote company violations? pp. 31-70 Downloads
Jie Li, Li Yu, Xiaofeng Mei and Xu Feng
Flow‐driven risk shifting of high‐performing funds pp. 71-100 Downloads
Xuejun Jin, Yifan Shen, Bin Yu and Meifen Qian
The impact of IFRS 10 on consolidated financial reporting pp. 101-141 Downloads
Anna Bedford, Martin Bugeja and Nelson Ma
CEO pay disparity, takeover premiums and bidder performance in Australia: efficient contracting or managerial power? pp. 143-179 Downloads
Hoa Luong, Lien Duong and John Evans
Assessing the usefulness of daily and monthly asset‐pricing factors for Australian equities pp. 181-211 Downloads
Philip Gray and Angel Zhong
Does lesbian and gay friendliness pay off? A new look at LGBT policies and firm performance pp. 213-242 Downloads
Veda Fatmy, John Kihn, Jukka Sihvonen and Sami Vähämaa
Does board gender diversity reduce ‘CEO luck’? pp. 243-260 Downloads
Viput Ongsakul, Anutchanat Jaroenjitrkam, Sirimon Treepongkaruna and Pornsit Jiraporn
Corporate carbon accounting: a literature review of carbon accounting research from the Kyoto Protocol to the Paris Agreement pp. 261-298 Downloads
Rong He, Le Luo, Abul Shamsuddin and Qingliang Tang
Corporate sustainability, earnings persistence and the association between earnings and future cash flows pp. 299-336 Downloads
Jing Jia and Zhongtian Li
Innovations and earnings non‐synchronicity: evidence from industry M&A activities pp. 337-367 Downloads
Shih‐Chu Chou and Yu‐Fang Chu
Interim CEO and corporate long‐term investment: evidence from China pp. 369-415 Downloads
Fei Wu, Jing Yu, Yujie Zhao and Donghua Zhou
CEO religious university affiliation and financial reporting quality pp. 417-468 Downloads
Yu Chen, Xiaoyan Chu, Jung Chul Park and Jared S. Soileau
An empirical investigation of the quality of value‐at‐risk disclosure in Australia pp. 469-491 Downloads
Angus Campbell and Daniel R. Smith
Tail risk in the fossil fuel industry: an option implied analysis around the unburnable carbon news pp. 493-511 Downloads
Pablo Neudorfer
Managerial political orientation and insider trading pp. 513-545 Downloads
Wei Li and Yunyan Zhang
Bank loan covenants, accrual quality and firms’ information environment pp. 547-575 Downloads
Chao‐Jung Chen, Wen He, Chien‐Ju Lu and Xin Yu
The labour surplus and COVID‐19: the outlook for Chinese migrant low‐skilled workers pp. 577-596 Downloads
Jenny Jing Wang
COVID‐19 impact, sustainability performance and firm value: international evidence pp. 597-643 Downloads
Sudipta Bose, Syed Shams, Muhammad Jahangir Ali and Dessalegn Mihret
Loss aversion and high stakes pp. 645-665 Downloads
Stephen Easton and Sean Pinder
Corporate reputation risk and cash holdings pp. 667-707 Downloads
Mostafa Monzur Hasan, Ahsan Habib and Ruoyun (Lucy) Zhao
Impact investing in social sector organisations: a systematic review and research agenda pp. 709-737 Downloads
Syrus M. Islam
Judgment and decision making research on CSR reporting in the COVID‐19 pandemic environment pp. 739-765 Downloads
Kerry A. Humphreys and Ken T. Trotman
Investor feedback: impact on analyst biases and investor critical evaluation pp. 767-803 Downloads
Nigel Barradale, Thomas Plenborg and Simone Staehr
How do key audit matter characteristics combine to impact financial statement understandability? pp. 805-835 Downloads
Sau Yu Ong, Robyn Moroney and Xinning Xiao
Environmental, social, and governance integration: the case of microfinance institutions pp. 837-891 Downloads
Dawood Ashraf, Muhammad Suhail Rizwan and Barbara L’Huillier
Institutional trading in stock market anomalies in Australia pp. 893-930 Downloads
Angel Zhong
Performance measurement systems and client performance in fee‐generating not‐for‐profit human service organisations pp. 931-957 Downloads
Graeme Harrison, Lu Jiao and Jinhua Chen
How does independent directors’ reputation influence pay‐for‐performance? Evidence from China pp. 959-1007 Downloads
HaiYan Yang, Daifei (Troy) Yao and Xin Qu
Page updated 2022-05-26