Accounting and Finance

2001 - 2023

Current editor(s): Robert Faff

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

Xuejun Jin, Hongze Li and Bin Yu

The vanishing searches and audit fees: Evidence from Google's withdrawal from China pp. 817-841

Chunyu Zu

Do small businesses adjust their capital structure? Evidence from the global financial crisis in Japan pp. 843-871

Daisuke Tsuruta

CEO facial structure and stock price crash risk pp. 873-905

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

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

Sebastian Onie, Le Ma, Helen Spiropoulos and Peter Wells

CEO incentive compensation and stock price momentum pp. 975-1028

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

Damien Cannavan, Stephen Gray and Jason Hall

CEO cultural background and corporate cash holdings pp. 1069-1100

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

Tao Zhang, Lishi Gu and Jenny Jing Wang

Market sentiment to COVID‐19 and the Chinese stock market pp. 1121-1135

Liao Xu, Jilong Chen and Hao Xu

Earnings manipulation and similarity of annual report disclosure: Evidence from China pp. 1137-1156

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

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

Josep Mª. Argilés‐Bosch, Josep Garcia‐Blandón and Diego Ravenda

Corporate reputation and hedging activities pp. 1223-1247

Zero Deng and J. Jimmy Yang

Director expertise and co‐option in industry superannuation funds? pp. 1249-1283

Jin Sug Yang, Anna Bedford and Martin Bugeja

How is illiquidity priced in the Chinese stock market? pp. 1285-1320

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

Yufen Wei, Qigui Liu and Jinbo Luo

Does short sales deregulation affect qualitative information disclosure? pp. 1351-1380

Jie He and Kam C. Chan

Corporate green innovation and stock liquidity in China pp. 1381-1415

Zhongfei Chen, Yu Xiao and Kangqi Jiang

Exchange‐traded fund ownership and underlying stock mispricing pp. 1417-1445

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

Kylie J. Gilbey and Sharon Purchase

Economic policy uncertainty, corporate investment decisions and stock price crash risk: Evidence from China pp. 1477-1502

Zhongbo Jing, Shiyu Lu, Yang Zhao and Jun Zhou

Social media information dissemination and corporate bad news hoarding pp. 1503-1532

Feng He, Yaqian Feng and Lingbing Feng

Does reputation matter? Evidence on spatial competition in China's bond market pp. 1533-1570

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

Kelly K. Wang, Maria Cadiz Dyball and Andy Wang

Workforce diversity and financial statement readability pp. 1599-1631

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

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

Andre Poyser and Dan Daugaard

How do firms learn? Evidence from corporate cash holdings during the COVID‐19 pandemic pp. 77-108

Bishal Bc and Thuy Simpson

Economic Value Added in performance measurement: A simulation approach and empirical evidence pp. 109-140

Yuanzhan Chen, Zhuo Jin and Bo Qin

The greening effects of regional innovation symbiosis – Evidence from Chinese listed firms pp. 141-160

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

Fangfang Hou and Congshan Li

How does mandatory CSR reporting affect supply chain? A new perspective from suppliers pp. 199-227

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

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

Pallab Kumar Biswas, Dinithi Ranasinghe and Eric K. M. Tan

Shorting costs and profitability of long–short strategies pp. 277-316

Dongcheol Kim and Byeung‐Joo Lee

Do foreign institutional investors monitor opportunistic managerial behaviour? Evidence from real earnings management pp. 317-351

Xiaolong Gu, Zhe An, Chen Chen and Donghui Li

The use of digital footprints in the US mortgage market pp. 353-401

D Dulani Jayasuriya, Mohamed Ayaz and Michael Williams

Developing critical thinking: An examination of contemporary practices in accounting pp. 403-425

Elisabeth Sinnewe, Daifei (Troy) Yao and Laura De Zwaan

Fixed investment or financial assets investment: Evidence from political uncertainty in China pp. 427-450

Chengxue Yao, Fan Jiang and Liang Guo

Financial openness and profitability premium: Causal evidence from the Shanghai‐Hong Kong Stock Connect pp. 451-483

Fuwei Jiang, Fujing Jin and Kejia Zhang

Timing the factor zoo via deep learning: Evidence from China pp. 485-505

Tian Ma, Cunfei Liao and Fuwei Jiang

Did quantitative easing reduce the borrowing costs of firms? The risk‐taking channel pp. 507-536

Gang Wang and Yi Shen

Dodd–Frank's impact on community‐bank investment models: A Bayesian structural time series analysis pp. 537-554

Yen Teik Lee, Gary L. Caton, Edward N. Gamble and Francis Kerins

Speculative trading preferences of retail investor birth cohorts pp. 555-574

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

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

Xiang Zhang, Zongyi Zhang and Han Zhou

Corporate carbon assurance and the quality of carbon disclosure pp. 657-690

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

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

Qin Zhang, He Ni and Hao Xu

Non‐executive directorship importance and takeover hostility: Australian evidence pp. 769-793

Chistopher Day, Martin Bugeja, Helen Spiropoulos and Zoltan Matolcsy