Accounting and Finance

2001 - 2017

Current editor(s): Robert Faff

From Accounting and Finance Association of Australia and New Zealand
Contact information at EDIRC.
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2017, volume 57, issue 3

Impact of the global financial crisis on Islamic and conventional stocks and bonds pp. 623-655

Shumi Akhtar, Maria Jahromi and Tom Smith

Large audit firm premium and audit specialisation in the public sector pp. 657-679

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

Ester Chen, Ilanit Gavious and Tom Smith

Shareholder say on pay and CEO compensation: three strikes and the board is out pp. 701-725

Matthew Grosse, Stephen Kean, Tom Scott and Tom Smith

Effect of the ban on short selling on market prices and volatility pp. 727-757

Uwe Helmes, Julia Henker, Thomas Henker and Tom Smith

How return and risk experiences shape investor beliefs and preferences pp. 759-788

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

Marion Hutchinson, Janet Mack, Peter Verhoeven and Tom Smith

State-preference pricing and volatility indices pp. 815-836

Zhangxin (Frank) Liu, Michael J. O'Neill and Tom Smith

Fund Volatility Index using equity market state prices pp. 837-853

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

Chris Ratcliffe, Bill Dimovski, Monica Keneley and Tom Smith

Externally reported performance measures and benchmarks in Australia pp. 879-905

Kerrie Woodhouse, Paul Mather, Dinithi Ranasinghe and Tom Smith

Corporate governance and private placement issuance in Australia pp. 907-933

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

Shumi Akhtar

Rare disaster risk and the expected equity risk premium pp. 351-372

Henk Berkman, Ben Jacobsen and John B. Lee

Risk factors in Australian bond returns pp. 373-400

Robert J. Bianchi, Michael Drew, Eduardo Roca and Timothy Whittaker

Improved corporate governance and Chinese seasoned equity offering announcement effects pp. 401-428

Xiaoyan Chen

The diversity of expertise on corporate boards in Australia pp. 429-463

Stephen Gray and John Nowland

Firm life cycle, corporate risk-taking and investor sentiment pp. 465-497

Ahsan Habib and Mostafa Monzur Hasan

When are investment projects in the same risk class? pp. 499-510

David Johnstone

The market premium for the option to close: evidence from Australian gold mining firms pp. 511-531

Simone Kelly

A stakeholder analysis of employee disclosures in annual reports pp. 533-563

Pamela Kent and Tamara Zunker

Audit opinions and information asymmetry in the stock market pp. 565-595

David Abad, Juan P. Sánchez-Ballesta and José Yagüe

Corporate fraud culture: Re-examining the corporate governance and performance relation pp. 597-620

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

Shumi Akhtar, Maria Jahromi and Tom Smith

Design of MySuper default funds: influences and outcomes pp. 47-85

Adam Butt, M. Scott Donald, F. Douglas Foster, Susan Thorp, Geoffrey J. Warren and Tom Smith

Earnings benchmark hierarchy pp. 87-111

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

Zhe Chen, David Gallagher, Adrian D. Lee and Tom Smith

Differentiated regulation: the case of charities pp. 131-164

Carolyn J. Cordery, Dalice Sim, Tony Zijl and Gary Monroe

Investment–cash flow sensitivity measures investment thirst, but not financial constraint pp. 165-197

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

Dana Hollie, Philip B. Shane, Qiuhong Zhao and Steven Cahan

Use of benchmarks in predicting earnings management? pp. 239-260

Richard Kent, James Routledge and Karen McPherson

Australian momentum: performance, capacity and the GFC effect pp. 261-287

Bruce J. Vanstone, Tom Smith and Tobias Hahn

Informed trading on debt covenant violations: the long and short of it pp. 289-315

Yushu Zhu, Jennifer Gippel and Kathy Walsh

2017, volume 57

Conditional returns to shareholders of bidding firms: an Australian study pp. 3-43

Farida Akhtar

Momentum in weekly returns: the role of intermediate-horizon past performance pp. 45-68

Daniel Chai, Manapon Limkriangkrai and Philip Inyeob Ji

Determinants of Chinese equity financing behaviours: traditional model and the alternatives pp. 69-100

Xiaoyan Chen and Xin Ling

Testing the effect of portfolio holdings disclosure in an environment absent of mandatory disclosure pp. 101-116

Zhe Chen, David Gallagher and Adrian D. Lee

The role of managerial risk-taking in the ‘rise and fall’ of the CDS market pp. 117-145

Roshanthi Dias

Investment financing: evidence from Korea pp. 147-184

Heejung Choi and Jungwon Suh

Leverage adjustment after mergers and acquisitions pp. 185-210

Joye Khoo, Robert B. Durand and Subhrendu Rath

Management incentives to recognise intangible assets pp. 211-234

Mark Russell

Corporate governance and the probability of default pp. 235-253

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

Warwick Stent, Michael E. Bradbury and Jill Hooks

Normality of stock returns with event time clocks pp. 277-298

Xin Ling

2016, volume 56, issue 4

Transaction costs in an illiquid order-driven market pp. 917-933

Ben R. Marshall, Nhut H. Nguyen, Nuttawat Visaltanachoti and Tom Smith

External finance and dividend policy: a twist by financial constraints pp. 935-959

Zhong He, Xiaoyan Chen, Wei Huang, Rulu Pan, Jing Shi and Tom Smith

Knowledge of campaign finance regulation reduces perceptions of corruption pp. 961-984

Necmi K. Avkiran, Direnç K. Kanol, Barry Oliver and Tom Smith

The decision to outsource risk management services pp. 985-1015

Jacqueline Christensen, Pamela Kent and Tom Smith

Analysing the market–book value relation in large Australian and US firms: implications for fundamental analysis and the market–book ratio pp. 1017-1040

Victoria J. Clout, Roger Willett and Tom Smith

An investigation of wholly-owned foreign subsidiary control through transaction cost economics theory pp. 1041-1070

Francesco Giacobbe, Zoltan Matolcsy, James Wakefield and Tom Smith

Merging time-series Australian data across databases: challenges and solutions pp. 1071-1095

Dean Katselas, Baljit K. Sidhu, Chuan Yu and Tom Smith

Net share issues and the cross-section of equity returns under a dividend imputation tax system pp. 1097-1117

Adrian Melia, Paul Docherty, Steve Easton and Tom Smith

Information transfer and firm-level strategy pp. 1119-1148

Richard A. Schneible and Neil Fargher

Short-selling pressure and last-resort debt finance: evidence from 144A high-yield risk-adjusted debt pp. 1149-1185

Kelvin Jui Keng Tan, Jia Min Lee, Robert Faff and Kathy Walsh

Correlated implied volatility with jump and cross section of stock returns pp. 1187-1214

Samuel Ze-To and Steven Cahan

2016, volume 56, issue 3

A State-Price Volatility Index for China's Stock Market pp. 607-626

Michael O'Neill, Kent Wang, Zhangxin (Frank) Liu and Tom Smith

Determinants of the levels and changes in non-executive director compensation pp. 627-667

Martin Bugeja, Stephanie Fohn, Zoltan Matolcsy and Neil Fargher

The impact of sentiment on price discovery pp. 669-694

Jeffrey J. Coulton, Tami Dinh, Andrew B. Jackson and Tom Smith

Effect of fund size on the performance of Australian superannuation funds pp. 695-725

James R. Cummings and David Gallagher

The volatility of comprehensive income and its association with market risk pp. 727-748

Shahwali Khan, Michael E. Bradbury and Steven Cahan

Information diffusion and the predictability of New Zealand stock market returns pp. 749-785

Hai Lin, Daniel Quill and Henk Berkman

A note on assessing the relation between CEO characteristics and stock performance: Alpha Above Replacement pp. 787-802

Brett C. Olsen, Sanjay R. Sisodiya, Judith Swisher and Neil Fargher

The determinants and market reaction to Open Briefings: an investor relations option and evidence on the effectiveness of disclosure pp. 803-843

Andrew Ferguson, Tom Scott and Neil Fargher

Do investors misprice components of net periodic pension cost? pp. 845-878

Yong-Chul Shin, Kun Yu and Neil Fargher

The real effects of corporate fraud: evidence from class action lawsuits pp. 879-911

Qingbo Yuan, Yunyan Zhang and Steven Cahan

2016, volume 56, issue 2

Sarbanes–Oxley Act and patterns in stock returns around executive stock option exercise disclosures pp. 297-332

Eli Bartov, Lucile Faurel and Steven Cahan

Momentum in Australian style portfolios: risk or inefficiency? pp. 333-361

Howard Chan, Paul Docherty and David Gallagher

Why do analysts issue forecast revisions inconsistent with prior stock returns? Determinants and consequences pp. 363-391

Xiaobo Dong, Kuan-Chen Lin, Roger Graham and Anne Wyatt

The Australian asset-pricing debate pp. 393-421

Robert B. Durand, Manapon Limkriangkrai, Daniel Chai and David Gallagher

CEO inside debt and investment-cash flow sensitivity pp. 423-443

Jianlei Han, Zheyao Pan and Henk Berkman

Investor mood and the determinants of stock prices: an experimental analysis pp. 445-478

Noel Harding, Wen He and Steven Cahan

S&P 500 index addition, liquidity management and Tobin's Q pp. 479-508

Petya Platikanova and Henk Berkman

Standard Business Reporting in Australia: efficiency, effectiveness, or both? pp. 509-544

David A. Robb, Fiona H. Rohde, Peter F. Green and Steven Cahan

The role of political uncertainty in Australian financial markets pp. 545-575

Lee Smales and Henk Berkman

The illusion of no control: management control systems facilitating autonomous motivation in university research pp. 577-604

Nicole C. Sutton, David A. Brown and Mandy Cheng

2016, volume 56, issue 1

Issue Information - TOC pp. 1-1

Steven Cahan

Issue Information - Editorial Board pp. 3-3

Steven Cahan

Consequences of IFRS for capital markets, managers, auditors and standard-setters: an introduction pp. 5-8

Steven Cahan and Steven Cahan

Other comprehensive income: a review and directions for future research pp. 9-45

Steven Cahan, Dirk E. Black and Steven Cahan

Discussion of ‘Other comprehensive income: a review and directions for future research’ pp. 47-58

Steven Cahan and Michael E. Bradbury

IFRS non-GAAP earnings disclosures and fair value measurement pp. 59-97

Steven Cahan, Lance Malone, Ann Tarca, Marvin Wee and Steven Cahan

Discussion of ‘IFRS non-GAAP earnings disclosures and fair value measurement’ pp. 99-112

Steven Cahan and C. S. Agnes Cheng

The impact of IFRS goodwill reporting on financial analysts' equity valuation judgements: some experimental evidence pp. 113-157

Steven Cahan, Niclas Hellman, Patric Andersson, Emelie Fröberg and Steven Cahan

Discussion of ‘The impact of IFRS goodwill reporting on financial analysts’ equity valuation judgements: some experimental evidence’ pp. 159-164

Steven Cahan and Fei Du

Longer term audit costs of IFRS and the differential impact of implied auditor cost structures pp. 165-203

Steven Cahan, Stephen Higgins, David Lont, Tom Scott and Steven Cahan

Discussion of ‘Longer term audit costs of IFRS and the differential impact of implied auditor cost structures’ pp. 205-215

Steven Cahan and Simon Yu Kit Fung

Unrealized earnings, dividends and reporting aggressiveness: an examination of firms’ behavior in the era of fair value accounting pp. 217-250

Steven Cahan, Ester Chen, Ilanit Gavious and Steven Cahan

Discussion of ‘Unrealised earnings, dividends and reporting aggressiveness: an examination of firms’ behavior in the era of fair value accounting' pp. 251-257

Steven Cahan and Shiheng Wang

An evaluation of asset impairments by Australian firms and whether they were impacted by AASB 136 pp. 259-288

Steven Cahan, David Bond, Brett Govendir, Peter Wells and Steven Cahan

Discussion of ‘An evaluation of asset impairments by Australian firms and whether they were impacted by AASB 136’ pp. 289-294

Steven Cahan and Zili Zhuang