Accounting and Finance

2001 - 2021

Current editor(s): Robert Faff

From Accounting and Finance Association of Australia and New Zealand
Contact information at EDIRC.
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Volume 61, issue 04, 2021

Vale to Professor Emeritus David M. Emanuel, 15 April 1944–18 February 2021 pp. 1309-1312

Barry Spicer, Jilnaught Wong and Norman Wong

Who detects corporate fraud under the thriving of the new media? Evidence from Chinese‐listed firms pp. 1313-1343

Yanmei Sun, Xiaoting Sun and Weixing Wu

Eyes on the prize: CEO and director retirement preferences and acquisitions pp. 1345-1361

Victoria Clout, Samir Ghannam, Anna Loyeung and Jin Sug Yang

The economic consequences of fair value disclosures: a manifestation of the buried facts doctrine pp. 1363-1413

Assaf Bar‐Hod, Ester Chen and Ilanit Gavious

Busy directors and firm performance: a replication and extension of Hauser (2018) pp. 1415-1423

Sorin Daniliuc, Lingwei Li and Marvin Wee

The role of the company secretary in facilitating board effectiveness: reporting and compliance pp. 1425-1456

John Nowland, Larelle Chapple and Joseph Johnston

Sarbanes‐Oxley Act and the acquisition of private targets pp. 1457-1487

Gurmeet S. Bhabra, Harjeet S. Bhabra and Ashrafee T. Hossain

Do female CEOs make a difference in firm operations? Evidence from Vietnam pp. 1489-1516

Lai Van Vo, Hazel Thu‐Hien Nguyen and Huong Thi Thu Le

The effect of treasury auctions on 10‐year Treasury note futures pp. 1517-1555

Lee Smales

Using abnormal analyst coverage to unlock new evidence on stock price crash risk pp. 1557-1588

Hasibul Chowdhury, Robert Faff and Khoa Hoang

Measurement concerns and agreement of environmental social governance ratings pp. 1589-1623

Luluk Widyawati

Does policy uncertainty of the blockchain dampen ICO markets? pp. 1625-1637

Shuyu Zhang, Dunli Zhang, Jianming Zheng and Walter Aerts

The impact of learner engagement on performance outcomes: a longitudinal study in accounting education pp. 1639-1664

Vincent Bicudo de Castro, Bhavani Sridharan, Kim Watty and Maryam Safari

Share repurchases and firm innovation pp. 1665-1695

Lily Nguyen, Le Vu and Xiangkang Yin

Financial statement comparability and managers’ use of corporate resources pp. 1697-1742

Jeong‐Bon Kim, Leye Li, Louise Yi Lu and Yangxin Yu

Behavioural portfolio theory revisited: lessons learned from the field pp. 1743-1774

Andreas Oehler and Matthias Horn

Unravelling the integrated information systems and management control paradox: enhancing dynamic capability through business intelligence pp. 1775-1814

Mohamed Z. Elbashir, Steve G. Sutton, Habib Mahama and Vicky Arnold

Testing cause‐and‐effect relationships within a balanced scorecard pp. 1815-1849

Ralph Kober and Deryl Northcott

How does regret affect investor behaviour? Evidence from Chinese stock markets pp. 1851-1896

Prachi Deuskar, Deng Pan, Fei Wu and Hongfeng Zhou

The impact of managerial discretion on fair value information in the Australian agricultural sector pp. 1897-1930

Liyu He, Sue Wright and Elaine Evans

Environmental Kuznets curve bibliographic map: a systematic literature review pp. 1931-1956

Roxana Pincheira and Felipe Zuniga

Do local social norms affect investors’ involvement in social activism? Revisiting the case of US institutional investors pp. 1957-1992

Steven F. Cahan, Chen Chen and Li Chen

Risk of holding stocks with liquidity sensitive to market uncertainty: evidence from China pp. 1993-2029

Ping‐Wen Sun, Yifan Shen, Meifen Qian and Wu Yan

Are Friday announcements special in a continuous disclosure environment? pp. 2031-2067

Larelle Chapple, Lien Duong and Thu Phuong Truong

The value relevance of fair value and historical cost measurements during the financial crisis pp. 2069-2107

Lin Liao, Helen Kang and Richard D. Morris

The effect of stock liquidity on investment efficiency under financing constraints and asymmetric information: Evidence from the United States pp. 2109-2150

Heidi Quah, Janto Haman and Dharmendra Naidu

Does internal information quality impact corporate cash holdings? Evidence from China pp. 2151-2171

Feng Xiong, Yaping Zheng, Zhe An and Si Xu

Rating shopping: evidence from the Chinese corporate debt security market pp. 2173-2200

Zhang Chang, Xiaolu Hu, Zheyao Pan and Jing Shi

New Zealand whole milk powder options pp. 2201-2246

Pakorn Aschakulporn and Jin E. Zhang

What accounting standards were the cause of enforcement actions following IFRS adoption? pp. 2247-2268

Michael E. Bradbury and Tom Scott

Does causally linking nonfinancial measures influence investors' use of management’s disclosures of nonfinancial information? pp. 2269-2299

Lei Dong and Bernard Wong‐On‐Wing

Media attention to locations and the cross‐section of stock returns pp. 2301-2336

Guomei Tang and Xueyong Zhang

Gender, ethnicity and stock liquidity: evidence from South Africa pp. 2337-2377

Ha Thanh Nguyen and Balachandran Muniandy

Earnings momentum meets short‐term return reversal pp. 2379-2405

Zhaobo Zhu, Licheng Sun and Jun Tu

No more excuses! Performance of ESG‐integrated portfolios in Australia pp. 2407-2450

Darren D. Lee, John Hua Fan and Victor S. H. Wong

Short selling and labor investment efficiency: evidence from the Chinese stock market pp. 2451-2476

Hui Ding, Xiaoran Ni and Hongmei Xu

Effects of disclosed audit sanctions on audit firm’s market share in Italy and Spain pp. 2477-2505

Stefano Azzali, Tatiana Mazza and Fernanda Alberto

Internal governance and innovation pp. 2507-2538

Sujuan Xie, Yujiang Chen and Yunguo Liu

Do capital expenditures influence earnings performance: Evidence from loss‐making firms pp. 2539-2575

Sungsoo Kim, Amitav Saha and Sudipta Bose

Corporate tax effects of economic policy uncertainty pp. 2577-2600

Wensheng Kang and Jing Wang

Changes in marginal tax rates over the past three decades in the United States pp. 2601-2624

Xikai Chen, Meiting Lu and Yaowen Shan

Volume 61, issue 03, 2021

Australian evidence on analysts' cash flow forecasts: issuance, accuracy and usefulness pp. 3-50

Xiaomeng Chen, Meiting Lu, Yaowen Shan and Yizhou Zhang

Does legal protection affect firm value? Evidence from China’s stock market pp. 51-70

Rong Xu, Xingmei Xu, Junyan Zhang and Conggang Li

Triple‐entry accounting with blockchain: How far have we come? pp. 71-93

Cynthia Weiyi Cai

Is the ex‐ante equity risk premium always positive? Evidence from a new conditional expectations model pp. 95-124

Khoa Hoang and Robert Faff

Is better banking performance associated with financial inclusion and mandated CSR expenditure in a developing country? pp. 125-161

Asit Bhattacharyya, Sue Wright and Md Lutfur Rahman

Special issue: Australian Accounting Standards Board Research Forum pp. 163-167

Kris Peach and Mukesh Garg

The probability of informed trading and mergers and acquisitions pp. 169-203

Martin Bugeja, Meiting Lu, Yaowen Shan and Thomas To

Positive spillover effect and audit quality: a study of cancelling China’s dual audit system pp. 205-239

Rui Zhang, Raymond M. K. Wong, Gaoliang Tian and Meimanage Fonseka

The ability of deferred tax to predict future tax pp. 241-264

Kim Mear, Michael Bradbury and Jill Hooks

Institutions, banking structure and the cost of debt: new international evidence pp. 265-303

Celia Álvarez‐Botas and Víctor M. González

Debt covenants in Japanese loan markets: in comparison with the traditional relationship banking pp. 305-334

Takuma Kochiyama and Ryosuke Nakamura

Environmental, social and governance (ESG) activity and firm performance: a review and consolidation pp. 335-360

Danny Z. X. Huang

CEO characteristics: a review of influential publications and a research agenda pp. 361-385

Yun Shen

Financial misreporting and peer firms' operational efficiency pp. 387-413

Brent Lao and Sheng Yi

Cross‐listings and dividend size and stability: evidence from China pp. 415-465

Zijian Cheng, Charles P. Cullinan, Zhangxin (Frank) Liu and Junrui Zhang

Institutional investors, controlling shareholders and CEO pay‐performance relationship: evidence from China pp. 467-498

Dan Zhang, Shiguang Ma and Xiaofei Pan

The joint information role of analysts’ cash flow and earnings forecasts pp. 499-541

Sandip Dhole, Ferdinand A. Gul, Sagarika Mishra and Ananda M. Pal

Does social trust restrain firm financing violations? Evidence from China pp. 543-560

Baoyin Qiu, Junli Yu and Kam C. Chan

Vertical interlock and the value of cash holdings pp. 561-593

Xin Chen and Chang Yang

Mandatory CSR disclosure, monitoring and investment efficiency: evidence from China pp. 595-644

Li Liu and Gary Gang Tian

The silver tsunami: an enquiry into the financial needs, preferences and behaviours of retirees pp. 645-687

Barbara Chambers, Ruth Walker, Jun Feng and Yuanyuan Gu

Is there an association between Vice‐Chancellors’ compensation and external performance measures? pp. 689-726

Martin Bugeja, Brett Govendir, Zoltan Matolcsy and Greg Pazmandy

Working capital (mis)management – impact of executive age pp. 727-761

Hari P. Adhikari, Marcin W. Krolikowski, James Malm and Nilesh B. Sah

Does managerial ownership influence corporate social responsibility (CSR)? The role of economic policy uncertainty pp. 763-779

Viput Ongsakul, Pornsit Jiraporn and Sirimon Treepongkaruna

Industry regulation, fund characteristics, and the efficiency of Australian private health insurers pp. 781-801

Lan Nguyen and Andrew C. Worthington

Asymmetric effects of voluntary disclosure on stock liquidity: evidence from 8‐K filings pp. 803-846

Hyunkwon Cho and Robert Kim

Capital regulation and bank risk‐taking – new global evidence pp. 847-884

Roshanthi Dias

How do US investors perceive the risk of local political corruption? Evidence from acquisition announcement pp. 885-912

Xuejun Jiang and Louise Lu

An investigation into student satisfaction, approaches to learning and the learning context in Auditing pp. 913-936

Christina Chiang, Paul K. Wells, Peter Fieger and Divesh S. Sharma

Firm life cycle and debt maturity structure: evidence from China pp. 937-976

Xiaofei Zhang and Longbing Xu

Does prestigious board membership matter? Evidence from New Zealand pp. 977-1015

Mosammet Asma Jahan, Martien Lubberink and Karen Van Peursem

Monitoring or colluding: the role of venture capital investors in the IPO process pp. 1017-1046

Qigui Liu, Jinghua Tang and Gary Tian

Share‐pledging and the cost of debt pp. 1047-1079

Michael Puleo, Michael McDonald and Steven Kozlowski

Research productivity of Australian accounting academics pp. 1081-1104

David Bond, Victoria Clout, Robert M. J. Czernkowski and Anna Wright

Australian not‐for‐profit sector views on the conceptual framework, accounting standards and accounting information pp. 1105-1138

Ralph Kober, Janet Lee and Juliana Ng

Trade credit and cost stickiness pp. 1139-1179

Mabel D. Costa and Ahsan Habib

Does emotional intelligence matter to academic work performance? Evidence from business faculties in Australia pp. 1181-1204

Lu Jiao, Graeme Harrison, Jinhua Chen and Kym Butcher

Enterprise resource planning enabling segmental information reporting practices of UK‐FTSE 100 pp. 1205-1237

Sameh Ammar and Ghassan H. Mardini

Volatile market condition, institutional constraints, and IPO anomaly: evidence from the Chinese market pp. 1239-1275

Mingsheng Li, Desheng Liu, Jing Zhang and Luxiu Zhang

Can multitasking influence professional scepticism? pp. 1277-1306

Dennis D. Fehrenbacher, Anis Triki and Martin Michael Weisner