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Accounting and Finance

2001 - 2021

Current editor(s): Robert Faff

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

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Volume 61, issue 04, 2021

Vale to Professor Emeritus David M. Emanuel, 15 April 1944–18 February 2021 pp. 1309-1312 Downloads
Barry Spicer, Jilnaught Wong and Norman Wong
Who detects corporate fraud under the thriving of the new media? Evidence from Chinese‐listed firms pp. 1313-1343 Downloads
Yanmei Sun, Xiaoting Sun and Weixing Wu
Eyes on the prize: CEO and director retirement preferences and acquisitions pp. 1345-1361 Downloads
Victoria Clout, Samir Ghannam, Anna Loyeung and Jin Sug Yang
The economic consequences of fair value disclosures: a manifestation of the buried facts doctrine pp. 1363-1413 Downloads
Assaf Bar‐Hod, Ester Chen and Ilanit Gavious
Busy directors and firm performance: a replication and extension of Hauser (2018) pp. 1415-1423 Downloads
Sorin Daniliuc, Lingwei Li and Marvin Wee
The role of the company secretary in facilitating board effectiveness: reporting and compliance pp. 1425-1456 Downloads
John Nowland, Larelle Chapple and Joseph Johnston
Sarbanes‐Oxley Act and the acquisition of private targets pp. 1457-1487 Downloads
Gurmeet S. Bhabra, Harjeet S. Bhabra and Ashrafee T. Hossain
Do female CEOs make a difference in firm operations? Evidence from Vietnam pp. 1489-1516 Downloads
Lai Van Vo, Hazel Thu‐Hien Nguyen and Huong Thi Thu Le
The effect of treasury auctions on 10‐year Treasury note futures pp. 1517-1555 Downloads
Lee Smales
Using abnormal analyst coverage to unlock new evidence on stock price crash risk pp. 1557-1588 Downloads
Hasibul Chowdhury, Robert Faff and Khoa Hoang
Measurement concerns and agreement of environmental social governance ratings pp. 1589-1623 Downloads
Luluk Widyawati
Does policy uncertainty of the blockchain dampen ICO markets? pp. 1625-1637 Downloads
Shuyu Zhang, Dunli Zhang, Jianming Zheng and Walter Aerts
The impact of learner engagement on performance outcomes: a longitudinal study in accounting education pp. 1639-1664 Downloads
Vincent Bicudo de Castro, Bhavani Sridharan, Kim Watty and Maryam Safari
Share repurchases and firm innovation pp. 1665-1695 Downloads
Lily Nguyen, Le Vu and Xiangkang Yin
Financial statement comparability and managers’ use of corporate resources pp. 1697-1742 Downloads
Jeong‐Bon Kim, Leye Li, Louise Yi Lu and Yangxin Yu
Behavioural portfolio theory revisited: lessons learned from the field pp. 1743-1774 Downloads
Andreas Oehler and Matthias Horn
Unravelling the integrated information systems and management control paradox: enhancing dynamic capability through business intelligence pp. 1775-1814 Downloads
Mohamed Z. Elbashir, Steve G. Sutton, Habib Mahama and Vicky Arnold
Testing cause‐and‐effect relationships within a balanced scorecard pp. 1815-1849 Downloads
Ralph Kober and Deryl Northcott
How does regret affect investor behaviour? Evidence from Chinese stock markets pp. 1851-1896 Downloads
Prachi Deuskar, Deng Pan, Fei Wu and Hongfeng Zhou
The impact of managerial discretion on fair value information in the Australian agricultural sector pp. 1897-1930 Downloads
Liyu He, Sue Wright and Elaine Evans
Environmental Kuznets curve bibliographic map: a systematic literature review pp. 1931-1956 Downloads
Roxana Pincheira and Felipe Zuniga
Do local social norms affect investors’ involvement in social activism? Revisiting the case of US institutional investors pp. 1957-1992 Downloads
Steven F. Cahan, Chen Chen and Li Chen
Risk of holding stocks with liquidity sensitive to market uncertainty: evidence from China pp. 1993-2029 Downloads
Ping‐Wen Sun, Yifan Shen, Meifen Qian and Wu Yan
Are Friday announcements special in a continuous disclosure environment? pp. 2031-2067 Downloads
Larelle Chapple, Lien Duong and Thu Phuong Truong
The value relevance of fair value and historical cost measurements during the financial crisis pp. 2069-2107 Downloads
Lin Liao, Helen Kang and Richard D. Morris
The effect of stock liquidity on investment efficiency under financing constraints and asymmetric information: Evidence from the United States pp. 2109-2150 Downloads
Heidi Quah, Janto Haman and Dharmendra Naidu
Does internal information quality impact corporate cash holdings? Evidence from China pp. 2151-2171 Downloads
Feng Xiong, Yaping Zheng, Zhe An and Si Xu
Rating shopping: evidence from the Chinese corporate debt security market pp. 2173-2200 Downloads
Zhang Chang, Xiaolu Hu, Zheyao Pan and Jing Shi
New Zealand whole milk powder options pp. 2201-2246 Downloads
Pakorn Aschakulporn and Jin E. Zhang
What accounting standards were the cause of enforcement actions following IFRS adoption? pp. 2247-2268 Downloads
Michael E. Bradbury and Tom Scott
Does causally linking nonfinancial measures influence investors' use of management’s disclosures of nonfinancial information? pp. 2269-2299 Downloads
Lei Dong and Bernard Wong‐On‐Wing
Media attention to locations and the cross‐section of stock returns pp. 2301-2336 Downloads
Guomei Tang and Xueyong Zhang
Gender, ethnicity and stock liquidity: evidence from South Africa pp. 2337-2377 Downloads
Ha Thanh Nguyen and Balachandran Muniandy
Earnings momentum meets short‐term return reversal pp. 2379-2405 Downloads
Zhaobo Zhu, Licheng Sun and Jun Tu
No more excuses! Performance of ESG‐integrated portfolios in Australia pp. 2407-2450 Downloads
Darren D. Lee, John Hua Fan and Victor S. H. Wong
Short selling and labor investment efficiency: evidence from the Chinese stock market pp. 2451-2476 Downloads
Hui Ding, Xiaoran Ni and Hongmei Xu
Effects of disclosed audit sanctions on audit firm’s market share in Italy and Spain pp. 2477-2505 Downloads
Stefano Azzali, Tatiana Mazza and Fernanda Alberto
Internal governance and innovation pp. 2507-2538 Downloads
Sujuan Xie, Yujiang Chen and Yunguo Liu
Do capital expenditures influence earnings performance: Evidence from loss‐making firms pp. 2539-2575 Downloads
Sungsoo Kim, Amitav Saha and Sudipta Bose
Corporate tax effects of economic policy uncertainty pp. 2577-2600 Downloads
Wensheng Kang and Jing Wang
Changes in marginal tax rates over the past three decades in the United States pp. 2601-2624 Downloads
Xikai Chen, Meiting Lu and Yaowen Shan

Volume 61, issue 03, 2021

Australian evidence on analysts' cash flow forecasts: issuance, accuracy and usefulness pp. 3-50 Downloads
Xiaomeng Chen, Meiting Lu, Yaowen Shan and Yizhou Zhang
Does legal protection affect firm value? Evidence from China’s stock market pp. 51-70 Downloads
Rong Xu, Xingmei Xu, Junyan Zhang and Conggang Li
Triple‐entry accounting with blockchain: How far have we come? pp. 71-93 Downloads
Cynthia Weiyi Cai
Is the ex‐ante equity risk premium always positive? Evidence from a new conditional expectations model pp. 95-124 Downloads
Khoa Hoang and Robert Faff
Is better banking performance associated with financial inclusion and mandated CSR expenditure in a developing country? pp. 125-161 Downloads
Asit Bhattacharyya, Sue Wright and Md Lutfur Rahman
Special issue: Australian Accounting Standards Board Research Forum pp. 163-167 Downloads
Kris Peach and Mukesh Garg
The probability of informed trading and mergers and acquisitions pp. 169-203 Downloads
Martin Bugeja, Meiting Lu, Yaowen Shan and Thomas To
Positive spillover effect and audit quality: a study of cancelling China’s dual audit system pp. 205-239 Downloads
Rui Zhang, Raymond M. K. Wong, Gaoliang Tian and Meimanage Fonseka
The ability of deferred tax to predict future tax pp. 241-264 Downloads
Kim Mear, Michael Bradbury and Jill Hooks
Institutions, banking structure and the cost of debt: new international evidence pp. 265-303 Downloads
Celia Álvarez‐Botas and Víctor M. González
Debt covenants in Japanese loan markets: in comparison with the traditional relationship banking pp. 305-334 Downloads
Takuma Kochiyama and Ryosuke Nakamura
Environmental, social and governance (ESG) activity and firm performance: a review and consolidation pp. 335-360 Downloads
Danny Z. X. Huang
CEO characteristics: a review of influential publications and a research agenda pp. 361-385 Downloads
Yun Shen
Financial misreporting and peer firms' operational efficiency pp. 387-413 Downloads
Brent Lao and Sheng Yi
Cross‐listings and dividend size and stability: evidence from China pp. 415-465 Downloads
Zijian Cheng, Charles P. Cullinan, Zhangxin (Frank) Liu and Junrui Zhang
Institutional investors, controlling shareholders and CEO pay‐performance relationship: evidence from China pp. 467-498 Downloads
Dan Zhang, Shiguang Ma and Xiaofei Pan
The joint information role of analysts’ cash flow and earnings forecasts pp. 499-541 Downloads
Sandip Dhole, Ferdinand A. Gul, Sagarika Mishra and Ananda M. Pal
Does social trust restrain firm financing violations? Evidence from China pp. 543-560 Downloads
Baoyin Qiu, Junli Yu and Kam C. Chan
Vertical interlock and the value of cash holdings pp. 561-593 Downloads
Xin Chen and Chang Yang
Mandatory CSR disclosure, monitoring and investment efficiency: evidence from China pp. 595-644 Downloads
Li Liu and Gary Gang Tian
The silver tsunami: an enquiry into the financial needs, preferences and behaviours of retirees pp. 645-687 Downloads
Barbara Chambers, Ruth Walker, Jun Feng and Yuanyuan Gu
Is there an association between Vice‐Chancellors’ compensation and external performance measures? pp. 689-726 Downloads
Martin Bugeja, Brett Govendir, Zoltan Matolcsy and Greg Pazmandy
Working capital (mis)management – impact of executive age pp. 727-761 Downloads
Hari P. Adhikari, Marcin W. Krolikowski, James Malm and Nilesh B. Sah
Does managerial ownership influence corporate social responsibility (CSR)? The role of economic policy uncertainty pp. 763-779 Downloads
Viput Ongsakul, Pornsit Jiraporn and Sirimon Treepongkaruna
Industry regulation, fund characteristics, and the efficiency of Australian private health insurers pp. 781-801 Downloads
Lan Nguyen and Andrew C. Worthington
Asymmetric effects of voluntary disclosure on stock liquidity: evidence from 8‐K filings pp. 803-846 Downloads
Hyunkwon Cho and Robert Kim
Capital regulation and bank risk‐taking – new global evidence pp. 847-884 Downloads
Roshanthi Dias
How do US investors perceive the risk of local political corruption? Evidence from acquisition announcement pp. 885-912 Downloads
Xuejun Jiang and Louise Lu
An investigation into student satisfaction, approaches to learning and the learning context in Auditing pp. 913-936 Downloads
Christina Chiang, Paul K. Wells, Peter Fieger and Divesh S. Sharma
Firm life cycle and debt maturity structure: evidence from China pp. 937-976 Downloads
Xiaofei Zhang and Longbing Xu
Does prestigious board membership matter? Evidence from New Zealand pp. 977-1015 Downloads
Mosammet Asma Jahan, Martien Lubberink and Karen Van Peursem
Monitoring or colluding: the role of venture capital investors in the IPO process pp. 1017-1046 Downloads
Qigui Liu, Jinghua Tang and Gary Tian
Share‐pledging and the cost of debt pp. 1047-1079 Downloads
Michael Puleo, Michael McDonald and Steven Kozlowski
Research productivity of Australian accounting academics pp. 1081-1104 Downloads
David Bond, Victoria Clout, Robert M. J. Czernkowski and Anna Wright
Australian not‐for‐profit sector views on the conceptual framework, accounting standards and accounting information pp. 1105-1138 Downloads
Ralph Kober, Janet Lee and Juliana Ng
Trade credit and cost stickiness pp. 1139-1179 Downloads
Mabel D. Costa and Ahsan Habib
Does emotional intelligence matter to academic work performance? Evidence from business faculties in Australia pp. 1181-1204 Downloads
Lu Jiao, Graeme Harrison, Jinhua Chen and Kym Butcher
Enterprise resource planning enabling segmental information reporting practices of UK‐FTSE 100 pp. 1205-1237 Downloads
Sameh Ammar and Ghassan H. Mardini
Volatile market condition, institutional constraints, and IPO anomaly: evidence from the Chinese market pp. 1239-1275 Downloads
Mingsheng Li, Desheng Liu, Jing Zhang and Luxiu Zhang
Can multitasking influence professional scepticism? pp. 1277-1306 Downloads
Dennis D. Fehrenbacher, Anis Triki and Martin Michael Weisner
Page updated 2021-05-11