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Accounting and Finance

2001 - 2018

Current editor(s): Robert Faff

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

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2018, volume 58, issue 3

A review of research on regulation changes in the Asia‐Pacific region pp. 635-667 Downloads
Millicent Chang, Andrew B. Jackson and Marvin Wee
Dividend policies across multinational and domestic corporations – an international study pp. 669-695 Downloads
Shumi Akhtar
The sensitivity of the credit default swap market to financial analysts’ forecast revisions pp. 697-725 Downloads
Pervaiz Alam, Xiaoling Pu and Barry Hettler
Out‐of‐sample stock return predictability in emerging markets pp. 727-750 Downloads
Afsaneh Bahrami, Abul Shamsuddin and Katherine Uylangco
Corporate diversification, institutional investors and internal control quality pp. 751-786 Downloads
Guang‐Zheng Chen and Edmund C. Keung
Corporate social responsibility and dividend policy pp. 787-816 Downloads
Adrian (Waikong) Cheung, May Hu and Jörg Schwiebert
Convergence of accounting standards and financial reporting externality: evidence from mandatory IFRS adoption pp. 817-848 Downloads
Ru Gao and Baljit K. Sidhu
Stock price response to new‐CEO earnings news pp. 849-883 Downloads
Paul G. Geertsema, David H. Lont and Helen Lu
Audit report lag: the role of auditor type and increased competition in the audit market pp. 885-920 Downloads
Fakhroddin MohammadRezaei and Norman Mohd‐Saleh
Information linkages between emission allowance and energy markets pp. 921-935 Downloads
Emma Schultz and John Swieringa

2018, volume 58, issue 2

The changing technological environment and the future of behavioural research in accounting pp. 315-339 Downloads
Vicky Arnold
Timing of earnings restatements: CEO equity compensation and market reaction pp. 341-365 Downloads
Nourhene BenYoussef and Saqib Khan
Corporate governance and the sensitivity of investments to cash flows pp. 367-396 Downloads
Gurmeet Singh Bhabra, Parvinder Kaur and Ahn Seoungpil
Profitability and investment†based factor pricing models pp. 397-421 Downloads
Brendan Elliot, Paul Docherty, Stephen Easton and Doowon Lee
The Piotroski F†score: evidence from Australia pp. 423-444 Downloads
Charles E. Hyde
Remuneration committees, shareholder dissent on CEO pay and the CEO pay–performance link pp. 445-475 Downloads
Pamela Kent, Kim Kercher and James Routledge
Short selling, margin buying and stock return in China market pp. 477-501 Downloads
Rui Li, Nan Li, Jiahui Li and Chongfeng Wu
Executive stock option vesting conditions, corporate governance and CEO attributes: evidence from Australia pp. 503-533 Downloads
Xin Qu, Majella Percy, Jenny Stewart and Fang Hu
Generic skills in accounting: perspectives of Chinese postgraduate students pp. 535-559 Downloads
Bernadette Smith, William Maguire and Helen Haijuan Han
Determinants of discretionary fair value measurements: the case of Level 3 assets in the banking sector pp. 561-597 Downloads
Daifei Yao, Majella Percy, Jenny Stewart and Fang Hu
Does the accruals quality premium arise from information risk? pp. 599-632 Downloads
Lijuan Zhang and Mark Wilson

2018, volume 58, issue 1

Vale Emeritus Professor Ian Zimmer 2 April 1948–1 November 2017 pp. 3-4 Downloads
Ken T. Trotman
From the Editor pp. 5-10 Downloads
Tom Smith
Dividend payout determinants for Australian Multinational and Domestic Corporations pp. 11-55 Downloads
Shumi Akhtar
Female audit committee members and their influence on audit fees pp. 57-89 Downloads
Husam Aldamen, Janice Hollindale and Jennifer L. Ziegelmayer
A new perspective on performance persistence: evidence using portfolio holdings pp. 91-125 Downloads
Scott Bennett, David R. Gallagher, Graham Harman, Geoffrey J. Warren and Yuki Xi
Dividend persistence and dividend behaviour pp. 127-147 Downloads
Kam Fong Chan, John G. Powell, Jing Shi and Tom Smith
Politically connected boards, value or cost: evidence from a natural experiment in China pp. 149-169 Downloads
Jianlei Han and Guangli Zhang
Discretion in bank loan loss allowance, risk taking and earnings management pp. 171-193 Downloads
Justin Jin, Kiridaran Kanagaretnam and Gerald J. Lobo
Partial moment volatility indices pp. 195-215 Downloads
Zhangxin (Frank) Liu and Michael J. O'Neill
Analysts’ stock recommendations, earnings growth and risk pp. 217-254 Downloads
Kenneth Peasnell, Yuan Yin and Martien Lubberink
Burnout among university accounting educators in Australia and New Zealand: determinants and implications pp. 255-277 Downloads
Gillian Vesty, Sridharan Vg, Deryl Northcott and Steven Dellaportas
International compliance with new Basel Accord principles for risk governance pp. 279-311 Downloads
Sue Wright, Elizabeth Sheedy and Shane Magee

2017, volume 57, issue 5

Pairs trading in Chinese commodity futures markets: an adaptive cointegration approach pp. 1237-1264 Downloads
Danni Chen, Jing Cui, Yan Gao and Leilei Wu
Economic policy uncertainty in China and stock market expected returns pp. 1265-1286 Downloads
Jian Chen, Fuwei Jiang and Guoshi Tong
Does the T + 1 rule really reduce speculation? Evidence from Chinese Stock Index ETF pp. 1287-1313 Downloads
Xinyun Chen, Yan Liu and Tao Zeng
Financial constraints and investment thirst in Chinese reverse merger companies pp. 1315-1347 Downloads
Zijian Cheng, Grant Fleming and Zhangxin (Frank) Liu
Bank connections and the speed of leverage adjustment: evidence from China's listed firms pp. 1349-1381 Downloads
Wenfei Li, Cen Wu, Liping Xu and Qingquan Tang
Financial literacy and risky asset holdings: evidence from China pp. 1383-1415 Downloads
Li Liao, Jing Jian Xiao, Weiqiang Zhang and Congyi Zhou
To buy or not to buy: household risk hedging of housing costs pp. 1417-1445 Downloads
Shuo Liu, Jin Wang and Weixing Wu
City‐level political uncertainty and city‐level IPO activities pp. 1447-1480 Downloads
Danglun Luo, Naqiong Tong and Guoman She
Political connections of the board of directors and credit financing: evidence from Chinese private enterprises pp. 1481-1516 Downloads
Hongfeng Peng, Xiao Zhang and Xiaoquan Zhu
Tax avoidance and cost of debt: evidence from a natural experiment in China pp. 1517-1556 Downloads
Wei Cen, Naqiong Tong and Yushi Sun
Successive short‐selling ban lifts and gradual price efficiency: evidence from China pp. 1557-1604 Downloads
Xiong Xiong, Ya Gao and Xu Feng
Director interlocks and spillover effects of board monitoring: evidence from regulatory sanctions pp. 1605-1633 Downloads
Qinlin Zhong, Yuanyuan Liu and Chun Yuan
Media sentiment, institutional investors and probability of stock price crash: evidence from Chinese stock markets pp. 1635-1670 Downloads
Yanjian Zhu, Zhaoying Wu, Hua Zhang and Jing Yu

2017, volume 57, issue 4

Integrated reporting: background, measurement issues, approaches and an agenda for future research pp. 937-959 Downloads
Charl de Villiers, Elmar R. Venter and Pei†Chi Kelly Hsiao
Can foreign banks compete in China? pp. 961-980 Downloads
Necmi K. Avkiran, Yushu Zhu, David W. L. Tripe and Kathleen Walsh
Fool's mate: What does CHESS tell us about individual investor trading performance? pp. 981-1017 Downloads
Reza Bradrania, Andrew Grant, Peter Joakim Westerholm and Wei Wu
Capital expenditures and firm performance: evidence from a cross†sectional analysis of stock returns pp. 1019-1042 Downloads
Adriana S. Cordis and Chris Kirby
Level of business insights in the MD&A and nonprofessional investors' judgments pp. 1043-1069 Downloads
Wei Li
Political connections, auditor choice and corporate accounting transparency: evidence from private sector firms in China pp. 1071-1099 Downloads
Ye Liu, Xindan Li, Haijian Zeng and Yunbi An
Does internal control over financial reporting really alleviate agency conflicts? pp. 1101-1125 Downloads
Baolei Qi, Liuchuang Li, Qing Zhou and Jinghui Sun
Pension accrual management and research and development investment pp. 1127-1147 Downloads
Takafumi Sasaki
Herding behaviour in the Australian loan market and its impact on bank loan quality pp. 1149-1176 Downloads
Vuong Thao Tran, Hoa Nguyen and Chien Ting Lin
The effects of tone at the top and coordination with external auditors on internal auditors’ fraud risk assessments pp. 1177-1202 Downloads
Isabel Z. Wang and Neil Fargher
Call it good, bad or no news? The valuation effect of debt issues pp. 1203-1229 Downloads
Yushu Zhu

2017, volume 57, issue 3

Impact of the global financial crisis on Islamic and conventional stocks and bonds pp. 623-655 Downloads
Shumi Akhtar, Maria Jahromi and Tom Smith
Large audit firm premium and audit specialisation in the public sector pp. 657-679 Downloads
Michael E. Bradbury and Gary Monroe
The roles of book-tax conformity and tax enforcement in regulating tax reporting behaviour following International Financial Reporting Standards adoption pp. 681-699 Downloads
Ester Chen, Ilanit Gavious and Tom Smith
Shareholder say on pay and CEO compensation: three strikes and the board is out pp. 701-725 Downloads
Matthew Grosse, Stephen Kean, Tom Scott and Tom Smith
Effect of the ban on short selling on market prices and volatility pp. 727-757 Downloads
Uwe Helmes, Julia Henker, Thomas Henker and Tom Smith
How return and risk experiences shape investor beliefs and preferences pp. 759-788 Downloads
Arvid O. I. Hoffmann, Thomas Post and Tom Smith
Women in leadership: an analysis of the gender pay gap in ASX-listed firms pp. 789-813 Downloads
Marion Hutchinson, Janet Mack, Peter Verhoeven and Tom Smith
State-preference pricing and volatility indices pp. 815-836 Downloads
Zhangxin (Frank) Liu, Michael J. O'Neill and Tom Smith
Fund Volatility Index using equity market state prices pp. 837-853 Downloads
Michael J. O'Neill, Zhangxin Liu and Tom Smith
Long-Term post-merger announcement performance. A case study of Australian listed real estate pp. 855-877 Downloads
Chris Ratcliffe, Bill Dimovski, Monica Keneley and Tom Smith
Externally reported performance measures and benchmarks in Australia pp. 879-905 Downloads
Kerrie Woodhouse, Paul Mather, Dinithi Ranasinghe and Tom Smith
Corporate governance and private placement issuance in Australia pp. 907-933 Downloads
Suichen Xu, Janice How, Peter Verhoeven and Tom Smith

2017, volume 57, issue 2

Capital structure of multinational and domestic corporations – a cross-country comparison pp. 319-349 Downloads
Shumi Akhtar
Rare disaster risk and the expected equity risk premium pp. 351-372 Downloads
Henk Berkman, Ben Jacobsen and John B. Lee
Risk factors in Australian bond returns pp. 373-400 Downloads
Robert J. Bianchi, Michael Drew, Eduardo Roca and Timothy Whittaker
Improved corporate governance and Chinese seasoned equity offering announcement effects pp. 401-428 Downloads
Xiaoyan Chen
The diversity of expertise on corporate boards in Australia pp. 429-463 Downloads
Stephen Gray and John Nowland
Firm life cycle, corporate risk-taking and investor sentiment pp. 465-497 Downloads
Ahsan Habib and Mostafa Monzur Hasan
When are investment projects in the same risk class? pp. 499-510 Downloads
David Johnstone
The market premium for the option to close: evidence from Australian gold mining firms pp. 511-531 Downloads
Simone Kelly
A stakeholder analysis of employee disclosures in annual reports pp. 533-563 Downloads
Pamela Kent and Tamara Zunker
Audit opinions and information asymmetry in the stock market pp. 565-595 Downloads
David Abad, Juan P. Sánchez-Ballesta and José Yagüe
Corporate fraud culture: Re-examining the corporate governance and performance relation pp. 597-620 Downloads
David T. Tan, Larelle Chapple and Kathleen D. Walsh

2017, volume 57, issue 1

Risk, return and mean-variance efficiency of Islamic and non-Islamic stocks: evidence from a unique Malaysian data set pp. 3-46 Downloads
Shumi Akhtar, Maria Jahromi and Tom Smith
Design of MySuper default funds: influences and outcomes pp. 47-85 Downloads
Adam Butt, M. Scott Donald, F. Douglas Foster, Susan Thorp, Geoffrey J. Warren and Tom Smith
Earnings benchmark hierarchy pp. 87-111 Downloads
Mariela Carvajal, Jeffrey J. Coulton, Andrew B. Jackson and Tom Smith
Testing the effect of portfolio holdings disclosure in an environment absent of mandatory disclosure pp. 113-129 Downloads
Zhe Chen, David Gallagher, Adrian Lee and Tom Smith
Differentiated regulation: the case of charities pp. 131-164 Downloads
Carolyn J. Cordery, Dalice Sim, Tony Zijl and Gary Monroe
Investment–cash flow sensitivity measures investment thirst, but not financial constraint pp. 165-197 Downloads
Kebin Deng, Zhong Ding, Yushu Zhu, Qing Zhou and Kathy Walsh
The role of financial analysts in stock market efficiency with respect to annual earnings and its cash and accrual components pp. 199-237 Downloads
Dana Hollie, Philip B. Shane, Qiuhong Zhao and Steven Cahan
Use of benchmarks in predicting earnings management? pp. 239-260 Downloads
Richard Kent, James Routledge and Karen McPherson
Australian momentum: performance, capacity and the GFC effect pp. 261-287 Downloads
Bruce J. Vanstone, Tom Smith and Tobias Hahn
Informed trading on debt covenant violations: the long and short of it pp. 289-315 Downloads
Yushu Zhu, Jennifer Gippel and Kathy Walsh

2017, volume 57

Conditional returns to shareholders of bidding firms: an Australian study pp. 3-43 Downloads
Farida Akhtar
Momentum in weekly returns: the role of intermediate-horizon past performance pp. 45-68 Downloads
Daniel Chai, Manapon Limkriangkrai and Philip Inyeob Ji
Determinants of Chinese equity financing behaviours: traditional model and the alternatives pp. 69-100 Downloads
Xiaoyan Chen and Xin Ling
Testing the effect of portfolio holdings disclosure in an environment absent of mandatory disclosure pp. 101-116 Downloads
Zhe Chen, David Gallagher and Adrian Lee
The role of managerial risk-taking in the ‘rise and fall’ of the CDS market pp. 117-145 Downloads
Roshanthi Dias
Investment financing: evidence from Korea pp. 147-184 Downloads
Heejung Choi and Jungwon Suh
Leverage adjustment after mergers and acquisitions pp. 185-210 Downloads
Joye Khoo, Robert B. Durand and Subhrendu Rath
Management incentives to recognise intangible assets pp. 211-234 Downloads
Mark Russell
Corporate governance and the probability of default pp. 235-253 Downloads
Emma L. Schultz, David T. Tan and Kathleen D. Walsh
Insights into accounting choice from the adoption timing of International Financial Reporting Standards pp. 255-276 Downloads
Warwick Stent, Michael E. Bradbury and Jill Hooks
Normality of stock returns with event time clocks pp. 277-298 Downloads
Xin Ling
Page updated 2018-09-22