EconPapers    
Economics at your fingertips  
 

Accounting and Finance

2001 - 2017

Current editor(s): Robert Faff

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

Bibliographic data for series maintained by Wiley-Blackwell Digital Licensing ().

Access Statistics for this journal.
Track citations for all items by RSS feed
Is something missing from the series or not right? See the RePEc data check for the archive and series.


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

2016, volume 56, issue 4

Transaction costs in an illiquid order-driven market pp. 917-933 Downloads
Ben R. Marshall, Nhut H. Nguyen, Nuttawat Visaltanachoti and Tom Smith
External finance and dividend policy: a twist by financial constraints pp. 935-959 Downloads
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 Downloads
Necmi K. Avkiran, Direnç K. Kanol, Barry Oliver and Tom Smith
The decision to outsource risk management services pp. 985-1015 Downloads
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 Downloads
Victoria J. Clout, Roger Willett and Tom Smith
An investigation of wholly-owned foreign subsidiary control through transaction cost economics theory pp. 1041-1070 Downloads
Francesco Giacobbe, Zoltan Matolcsy, James Wakefield and Tom Smith
Merging time-series Australian data across databases: challenges and solutions pp. 1071-1095 Downloads
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 Downloads
Adrian Melia, Paul Docherty, Steve Easton and Tom Smith
Information transfer and firm-level strategy pp. 1119-1148 Downloads
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 Downloads
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 Downloads
Samuel Ze-To and Steven Cahan

2016, volume 56, issue 3

A State-Price Volatility Index for China's Stock Market pp. 607-626 Downloads
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 Downloads
Martin Bugeja, Stephanie Fohn, Zoltan Matolcsy and Neil Fargher
The impact of sentiment on price discovery pp. 669-694 Downloads
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 Downloads
James R. Cummings and David Gallagher
The volatility of comprehensive income and its association with market risk pp. 727-748 Downloads
Shahwali Khan, Michael E. Bradbury and Steven Cahan
Information diffusion and the predictability of New Zealand stock market returns pp. 749-785 Downloads
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 Downloads
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 Downloads
Andrew Ferguson, Tom Scott and Neil Fargher
Do investors misprice components of net periodic pension cost? pp. 845-878 Downloads
Yong-Chul Shin, Kun Yu and Neil Fargher
The real effects of corporate fraud: evidence from class action lawsuits pp. 879-911 Downloads
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 Downloads
Eli Bartov, Lucile Faurel and Steven Cahan
Momentum in Australian style portfolios: risk or inefficiency? pp. 333-361 Downloads
Howard Chan, Paul Docherty and David Gallagher
Why do analysts issue forecast revisions inconsistent with prior stock returns? Determinants and consequences pp. 363-391 Downloads
Xiaobo Dong, Kuan-Chen Lin, Roger Graham and Anne Wyatt
The Australian asset-pricing debate pp. 393-421 Downloads
Robert B. Durand, Manapon Limkriangkrai, Daniel Chai and David Gallagher
CEO inside debt and investment-cash flow sensitivity pp. 423-443 Downloads
Jianlei Han, Zheyao Pan and Henk Berkman
Investor mood and the determinants of stock prices: an experimental analysis pp. 445-478 Downloads
Noel Harding, Wen He and Steven Cahan
S&P 500 index addition, liquidity management and Tobin's Q pp. 479-508 Downloads
Petya Platikanova and Henk Berkman
Standard Business Reporting in Australia: efficiency, effectiveness, or both? pp. 509-544 Downloads
David A. Robb, Fiona H. Rohde, Peter F. Green and Steven Cahan
The role of political uncertainty in Australian financial markets pp. 545-575 Downloads
Lee Smales and Henk Berkman
The illusion of no control: management control systems facilitating autonomous motivation in university research pp. 577-604 Downloads
Nicole C. Sutton, David A. Brown and Mandy Cheng

2016, volume 56, issue 1

Issue Information - TOC pp. 1-1 Downloads
Steven Cahan
Issue Information - Editorial Board pp. 3-3 Downloads
Steven Cahan
Consequences of IFRS for capital markets, managers, auditors and standard-setters: an introduction pp. 5-8 Downloads
Steven Cahan and Steven Cahan
Other comprehensive income: a review and directions for future research pp. 9-45 Downloads
Steven Cahan, Dirk E. Black and Steven Cahan
Discussion of ‘Other comprehensive income: a review and directions for future research’ pp. 47-58 Downloads
Steven Cahan and Michael E. Bradbury
IFRS non-GAAP earnings disclosures and fair value measurement pp. 59-97 Downloads
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 Downloads
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 Downloads
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 Downloads
Steven Cahan and Fei Du
Longer term audit costs of IFRS and the differential impact of implied auditor cost structures pp. 165-203 Downloads
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 Downloads
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 Downloads
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 Downloads
Steven Cahan and Shiheng Wang
An evaluation of asset impairments by Australian firms and whether they were impacted by AASB 136 pp. 259-288 Downloads
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 Downloads
Steven Cahan and Zili Zhuang
Page updated 2018-06-22