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

Song Zhu, Haijie Huang and William Bradford

Corporate vote trading in Australia pp. 1065-1105

Tongxia Li and Tze Chuan ‘Chewie’ Ang

Media coverage of industry and the cross‐section of stock returns pp. 1107-1141

Tao Huang and Xueyong Zhang

Local versus foreign analysts' forecast accuracy: does herding matter? pp. 1143-1188

Young‐Soo Choi, Svetlana Mira and Nick Taylor

Learning‐by‐doing: the experience effect in mergers and acquisitions pp. 1189-1229

Chen Cai, Huimin Li and Haigang Zhou

Institutional ownership and liquidity commonality: evidence from Australia pp. 1231-1272

Reza Bradrania, Robert Elliott and Winston Wu

Auditors’ propensity and accuracy in issuing going‐concern modified audit opinions for charities pp. 1273-1306

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

Prerana Agrawal, Jacqueline Birt, Lyndie Bayne and Nikki Schonfeldt

A timing momentum strategy pp. 1339-1379

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

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

Leye Li, Louise Yi Lu and Dongyue Wang

Unintended benefits of mandatory dividend regulations on investment efficiency: evidence from China pp. 1461-1493

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

Hanwen Chen, Siyi Liu, Xin Liu and Jiani Wang

Global equity fund performance adjusted for equity and currency factors pp. 1535-1565

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

Danny Zhao‐Xiang Huang

Does just‐in‐time adoption have an impact on corporate innovation: evidence from China pp. 1599-1635

Ziyang Li, Qianwei Ying, Wu Yan and Chenjun Fan

Cognitive functioning, financial literacy, and judgment in older age pp. 1637-1674

Paul Gerrans, Anthony Asher and Joanne Kaa Earl

The foreign experience and investment performance of venture capitalists pp. 1675-1714

Lin Zhang and Xueyong Zhang

Do auditors price litigious tone? pp. 1715-1760

Muhammad Farhan Malik, Yuan George Shan and Jamie Yixing Tong

Product market fluidity and religious constraints: evidence from the US market pp. 1761-1817

Zaheer Anwer, Shamsher Mohamad, Wajahat Azmi and Akram Hasanov

Long‐term financing effects of Chinese non‐SOEs Belt and Road OFDI pp. 1819-1850

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

Elka Johansson, Peter Carey, George Tanewski and Iliyas Yusoff

Does short‐selling affect mutual fund shareholdings? Evidence from China pp. 1887-1923

Xufeng Liu and Die Wan

Stock market liberalisation and corporate cash holdings: evidence from China pp. 1925-1955

Jianqiao Huang, Yunsen Chen, Xin Dai and Xiaoran Ni

The use and usefulness of equity accounting pp. 1957-1981

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

Danny Zhao‐Xiang Huang

Corporate innovation and future earnings: does early patent disclosure matter? pp. 2011-2056

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

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

Zumian Xiao, Hongfeng Peng and Zheyao Pan

Do social media constrain or promote company violations? pp. 31-70

Jie Li, Li Yu, Xiaofeng Mei and Xu Feng

Flow‐driven risk shifting of high‐performing funds pp. 71-100

Xuejun Jin, Yifan Shen, Bin Yu and Meifen Qian

The impact of IFRS 10 on consolidated financial reporting pp. 101-141

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

Hoa Luong, Lien Duong and John Evans

Assessing the usefulness of daily and monthly asset‐pricing factors for Australian equities pp. 181-211

Philip Gray and Angel Zhong

Does lesbian and gay friendliness pay off? A new look at LGBT policies and firm performance pp. 213-242

Veda Fatmy, John Kihn, Jukka Sihvonen and Sami Vähämaa

Does board gender diversity reduce ‘CEO luck’? pp. 243-260

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

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

Jing Jia and Zhongtian Li

Innovations and earnings non‐synchronicity: evidence from industry M&A activities pp. 337-367

Shih‐Chu Chou and Yu‐Fang Chu

Interim CEO and corporate long‐term investment: evidence from China pp. 369-415

Fei Wu, Jing Yu, Yujie Zhao and Donghua Zhou

CEO religious university affiliation and financial reporting quality pp. 417-468

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

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

Pablo Neudorfer

Managerial political orientation and insider trading pp. 513-545

Wei Li and Yunyan Zhang

Bank loan covenants, accrual quality and firms’ information environment pp. 547-575

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

Jenny Jing Wang

COVID‐19 impact, sustainability performance and firm value: international evidence pp. 597-643

Sudipta Bose, Syed Shams, Muhammad Jahangir Ali and Dessalegn Mihret

Loss aversion and high stakes pp. 645-665

Stephen Easton and Sean Pinder

Corporate reputation risk and cash holdings pp. 667-707

Mostafa Monzur Hasan, Ahsan Habib and Ruoyun (Lucy) Zhao

Impact investing in social sector organisations: a systematic review and research agenda pp. 709-737

Syrus M. Islam

Judgment and decision making research on CSR reporting in the COVID‐19 pandemic environment pp. 739-765

Kerry A. Humphreys and Ken T. Trotman

Investor feedback: impact on analyst biases and investor critical evaluation pp. 767-803

Nigel Barradale, Thomas Plenborg and Simone Staehr

How do key audit matter characteristics combine to impact financial statement understandability? pp. 805-835

Sau Yu Ong, Robyn Moroney and Xinning Xiao

Environmental, social, and governance integration: the case of microfinance institutions pp. 837-891

Dawood Ashraf, Muhammad Suhail Rizwan and Barbara L’Huillier

Institutional trading in stock market anomalies in Australia pp. 893-930

Angel Zhong

Performance measurement systems and client performance in fee‐generating not‐for‐profit human service organisations pp. 931-957

Graeme Harrison, Lu Jiao and Jinhua Chen

How does independent directors’ reputation influence pay‐for‐performance? Evidence from China pp. 959-1007

HaiYan Yang, Daifei (Troy) Yao and Xin Qu