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Accounting and Finance

2001 - 2020

Current editor(s): Robert Faff

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

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Volume 60, issue 04, 2020

Influence of media coverage and sentiment on seasoned equity offerings pp. 557-585 Downloads
Ji Sun, Yi Zhou, Jiaguo (George) Wang and Jie (Michael) Guo
Operating cash flow asymmetric timeliness in Australia pp. 587-627 Downloads
Meiting Lu, Yaowen Shan, Sue Wright and Yimeng Yu
The type of corporate announcements and its implication on trading behaviour pp. 629-659 Downloads
Liyi Zheng
Board monitoring and covenant restrictiveness in private debt contracts during the global financial crisis pp. 661-692 Downloads
Intan Suryani Abu Bakar, Arifur Khan, Paul Mather and George Tanewski
How have US banks adopted the Financial Accounting Standards Board's Level 3 fair value disclosure rules? pp. 693-727 Downloads
Walied Keshk, Hung‐Yuan (Richard) Lu and Vivek Mande
Working with monsters: counting the costs of workplace psychopaths and other toxic employees pp. 729-770 Downloads
Rebecca T. Michalak and Neal M. Ashkanasy
CEO risk‐taking incentives and relative performance evaluation pp. 771-804 Downloads
Dirk E. Black
The relationship between operating leverage and financial leverage pp. 805-826 Downloads
Sudipto Sarkar
Changing board behaviour: The role of the ‘Two Strikes’ rule in improving the efficacy of Australian Say‐on‐Pay pp. 827-876 Downloads
James Borthwick, Aelee Jun and Shiguang Ma
The importance of cash flow disclosure and cost of capital pp. 877-908 Downloads
Richard Anthony Kent and Di Bu
Religiosity and cross‐country differences in trade credit use pp. 909-941 Downloads
Feng Chen, Xiaolin Chen, Weiqiang Tan and Lin Zheng
Say‐on‐pay judgements: the two‐strikes rule and the pay‐performance link pp. 943-970 Downloads
Yimeng Liang, Robyn Moroney and Michaela Rankin
Evidence of governance arbitrage by private equity sponsors pp. 971-1005 Downloads
Guy Schofield
Dividend payout and executive compensation: theory and evidence from New Zealand pp. 1007-1022 Downloads
Warwick Anderson, Nalinaksha Bhattacharyya, Cameron Morrill and Helen Roberts
Determinants and consequences of financial distress: review of the empirical literature pp. 1023-1075 Downloads
Ahsan Habib, Mabel D' Costa, Hedy Jiaying Huang, Md. Borhan Uddin Bhuiyan and Li Sun
The role of foreign and domestic venture capital in innovation: evidence from China pp. 1077-1110 Downloads
Jiangjing Que and Xueyong Zhang
The relationship between corporate social responsibility, financial misstatements and SEC enforcement actions pp. 1111-1147 Downloads
Nam Tran and Don O'Sullivan
Cash holdings, costly financing and the q theory of returns pp. 1149-1174 Downloads
Neal Galpin
Institutional ownership, cross‐shareholdings and corporate cash reserves in Japan pp. 1175-1207 Downloads
Pascal Nguyen and Nahid Rahman
Perceptions of shareholders and directors on corporate governance: what we learn about director primacy pp. 1209-1236 Downloads
Christofer Adrian and Sue Wright

Volume 60, issue 03, 2020

The future trajectory for environmental finance: planetary boundaries and environmental, social and governance analysis pp. 3-14 Downloads
Ashley Ding, Dan Daugaard and Martina K. Linnenluecke
The determinants of recovery from the Black Saturday bushfire: demographic factors, behavioural characteristics and financial literacy pp. 15-46 Downloads
Ammar Asbi, Vikash Ramiah, Xi Yu, Damien Wallace, Nisreen Moosa and Krishna Reddy
Carbon disclosure, emission intensity and cost of equity capital: multi‐country evidence pp. 47-71 Downloads
Binh Bui, Olayinka Moses and Muhammad N. Houqe
The price of going green: the role of greenness in green bond markets pp. 73-95 Downloads
Suk Hyun, Donghyun Park and Shu Tian
Green M&A, legitimacy and risk‐taking: evidence from China’s heavy polluters pp. 97-127 Downloads
Bin Li, Lei Xu, Ron McIver, Qian Wu and Ailing Pan
Embedding environment and sustainability into corporate financial decision‐making pp. 129-147 Downloads
Manuel Siegrist, Gary Bowman, Evelyn Mervine and Colette Southam
Does the quality of acquisitions inform bond rating revisions? pp. 149-182 Downloads
Qi Chang, Harjeet Singh Bhabra and Gurmeet Singh Bhabra
Drivers of tight carbon control in the context of climate change regulation pp. 183-226 Downloads
Binh Bui, Larelle Chapple and Thu Phuong Truong
Pitching research: ‘qualitative cousins’ and the ‘extended family’ pp. 227-269 Downloads
Robert Faff
Enhancing student engagement in large management accounting lectures pp. 271-298 Downloads
Hermann Frick, Jacqueline Birt and Jenny Waters
How to measure capital investment efficiency: a literature synthesis pp. 299-334 Downloads
Ru Gao and Xin Yu
Initial public offer pricing, corporate governance and contextual relevance: Australian evidence pp. 335-372 Downloads
Neil A. Hartnett and Abul Shamsuddin
Employee stock options with performance conditions: do commonly used valuation heuristics work? pp. 373-407 Downloads
Stefan Kanne and Marliese Uhrig‐Homburg
Insolvent trading and voluntary administration in Australia: economic winners and losers? pp. 409-434 Downloads
James Brotchie and David Morrison
Market response to syndicated loan announcements from high‐profile failed and acquiring banks during the global financial crisis pp. 435-470 Downloads
Dominic Gasbarro, Kim‐Song Le, Robert G. Schwebach and J. Kenton Zumwalt
Does workload and institutional pressure on accounting educators affect academia at Australian universities? pp. 471-506 Downloads
Natasja Steenkamp and Roslyn Roberts
Can firm‐specific dividend drop‐off ratios be used to infer shareholder marginal tax rates? pp. 507-534 Downloads
Andrew Ainsworth, Adrian Lee and Terry Walter
Executive incentive compatibility and selection of governance mechanisms pp. 535-554 Downloads
Rong Xu, Guangli Zhang, Junyan Zhang and Zhigang Zheng

Volume 59, issue 12, 2019

Exploring the relationship between strategic performance measurement systems and managers' creativity: the mediating role of psychological empowerment and organisational learning pp. 2201-2233 Downloads
Ranjith Appuhami
Choice of acquisition form in Australia and the post‐takeover employment of target firm directors on the acquiring firm board pp. 2235-2271 Downloads
Martin Bugeja, Raymond da Silva Rosa, H Y Izan and Susan Ngan
Short‐selling constraints and corporate payout policy pp. 2273-2305 Downloads
Hang Chen, Yushu Zhu and Liang Chang
The influence of the CEO's value perception towards auditing on audit demand in private firms pp. 2307-2343 Downloads
Maarten Corten, Tensie Steijvers and Nadine Lybaert
The association between dividend payout and firm growth: Australian evidence pp. 2345-2376 Downloads
Michael Dempsey, Abeyratna Gunasekarage and Thanh Tan Truong
Political connection, market frictions and financial constraints: evidence from China pp. 2377-2414 Downloads
Kebin Deng, Haijian Zeng and Yushu Zhu
Explaining auditors’ propensity to issue going‐concern opinions in Australia after the global financial crisis pp. 2415-2453 Downloads
Elizabeth Carson, Neil Fargher and Yuyu Zhang
Informed trading in public debt markets pp. 2455-2478 Downloads
Daniel Folkinshteyn
CEO power, product market competition and the acquisition motive for going public pp. 2479-2507 Downloads
Jian Huang, Bharat A. Jain and Yingying Shao
A machine learning analysis of citation impact among selected Pacific Basin journals pp. 2509-2552 Downloads
Stewart Jones and Nurul Alam
CEO/CFO turnover and subsequent remediation of information technology material weaknesses pp. 2553-2577 Downloads
Wanyun Li, Soon‐Yeow Phang and Shuk Ying Ho
How do political connections cause SOEs and non‐SOEs to make different M&A decisions/performance? Evidence from China pp. 2579-2619 Downloads
Qigui Liu, Tianpei Luo and Gary Gang Tian
Are all dividends created equal? Australian evidence using dividend‐increase track records pp. 2621-2643 Downloads
David Michayluk, Karyn Neuhauser and Scott Walker
The effect of inspections, rotations and client preferences on staffing decisions pp. 2645-2677 Downloads
Robyn Moroney, W. Robert Knechel and Carlin Dowling
The effect of corporate diversification on credit risk: new evidence from European credit default swap spreads pp. 2679-2704 Downloads
Joachim Rojahn and Florian Zechser
Chief financial officer demographic characteristics and fraudulent financial reporting in China pp. 2705-2734 Downloads
Jinghui Sun, Pamela Kent, Baolei Qi and Jiwei Wang
Board characteristics and credit‐union performance pp. 2735-2764 Downloads
Luisa A. Unda, Kamran Ahmed and Paul R. Mather
Social capital and access to informal finance – evidence from Chinese private firms pp. 2767-2815 Downloads
Lu Deng, Ping Jiang, Sifei Li and Mingqing Liao
Share pledges, tone of earnings communication conferences, and market reaction: evidence from China pp. 2817-2853 Downloads
Wanlong Zhao, Wei Zhang, Xiong Xiong and Gaofeng Zou
The role of government intervention in financial development: micro‐evidence from China pp. 2855-2878 Downloads
Lingbing Feng, Tong Fu, Nicholas Apergis, Hu Tao and Wu Yan
Shadow banking shadowed in banks’ balance sheets: Evidence from China’s commercial banks pp. 2879-2903 Downloads
Feifei Zhu, Jing Chen, Zihao Chen and Huixuan Li
Beyond cheap talk: management's informative tone in corporate disclosures pp. 2905-2959 Downloads
Maoliang Li, Huiying Wu, Min Xiao and Jiaxing You
Unobserved ties between corporate executives and mutual fund managers pp. 2961-2991 Downloads
Jing Lin, Leng Ling and Mingshan Zhou
Betting on temperature: psychological bias in insurance purchases pp. 2993-3027 Downloads
Dongmin Kong, Ni Qin, Zhijian Feng and Shasha Liu
The warning of haze: weather and corporate investment pp. 3029-3052 Downloads
Xiuping Zhang, Shouyang Wang, Qingbin Meng and Weixing Wu
The role of Chinese economic variables on Australian and New Zealand equity returns pp. 3053-3103 Downloads
Yongbo Ge, Ji Wu, Jing Zhang and Liping Zou
Are margin traders informed? pp. 3105-3131 Downloads
Dayong Lv and Wenfeng Wu
Corporate social responsibility and financial fraud: evidence from China pp. 3133-3169 Downloads
Lin Liao, Guanting Chen and Dengjin Zheng
The decreasing value of non‐SOEs’ political connections during China’s anti‐corruption campaign: evidence and mechanism pp. 3171-3221 Downloads
Jinsong Liu and Qianwei Ying
Media heterogeneity and post‐earnings announcement drift: evidence from China pp. 3223-3252 Downloads
Ye Guo and Mengqi Huang

Volume 59, issue 11, 2019

Board interlocks and capital structure dynamics: evidence from China pp. 1893-1922 Downloads
Danmeng Li, Qiuju Jiang and Yong Mai
Default contagion and systemic risk in loan guarantee networks pp. 1923-1946 Downloads
Wenwei Li, Shenglin Ben, Ulrich Hommel, Sandra Paterlini and Jiefang Yu
Forecasting realised volatility: a Markov switching approach with time‐varying transition probabilities pp. 1947-1975 Downloads
Xunxiao Wang, Keshab Shrestha and Qi Sun
Locational effects and the cost of corporate bonds: the role of information pp. 1977-2016 Downloads
Tao Hu, Xiaolu Hu, Haozhi Huang, Jing Shi and Hua Wang
Managerial characteristics and stock market investment: evidence from China pp. 2017-2044 Downloads
Jingjing Yang, Yuan Xin and Xiao Jun
The influencing factors of satisfaction and lending intention in online lending investment: an empirical study based on the Chinese market pp. 2045-2071 Downloads
Weidong Xu, Ying Zuo, Xin Gao and Minglong Yao
Seeing is important: the usefulness of video information in P2P pp. 2073-2103 Downloads
Huijuan Wang, Mengxia Yu and Lu Zhang
Survival or die: a survival analysis on peer‐to‐peer lending platforms in China pp. 2105-2131 Downloads
Qigui Liu, Luxi Zou, Xiaolin Yang and Jinghua Tang
The real effects of stock prices: learning, disclosure and corporate social responsibility pp. 2133-2156 Downloads
Yucheng Ji, Weijun Xu and Qi Zhao
The IPO corporate social responsibility information disclosure: Does the stock market care? pp. 2157-2198 Downloads
Fangliang Huang, Lijin Xiang, Rongbing Liu, Shuling Su and Hao Qiu

Volume 59, issue 09, 2019

Qualitative accounting research: special issue introduction pp. 1449-1458 Downloads
John Dumay and Charl de Villiers
Qualitative accounting research: dispelling myths and developing a new research agenda pp. 1459-1487 Downloads
Charl de Villiers, John Dumay and Warren Maroun
Researcher perceptions and choices of interview media: the case of accounting research pp. 1489-1517 Downloads
Basil P. Tucker and Lee D. Parker
Discovering bank risk factors from financial statements based on a new semi‐supervised text mining algorithm pp. 1519-1552 Downloads
Lu Wei, Guowen Li, Xiaoqian Zhu and Jianping Li
An examination of the Vietnamese emerging market economy: understanding how and why auditors have responded to the audit law reforms pp. 1553-1583 Downloads
Phuong Thi Nguyen and Michael Kend
A longitudinal study of Aboriginal images in annual reports: evidence from an arts council pp. 1585-1614 Downloads
Ruth Rentschler, Nava Subramaniam and Brian Martin
A practice theoretical analysis of the irrelevance of integrated reporting to mainstream sell‐side analysts pp. 1615-1647 Downloads
Subhash Abhayawansa, Evangeline Elijido‐Ten and John Dumay
From totalitarianism to capitalism – the case of IFRS adoption in Vietnam pp. 1649-1680 Downloads
Lisa‐Uyen Nguyen and Asheq Rahman
How can the public trust charities? The role of performance accountability reporting pp. 1681-1707 Downloads
Cherrie Yang and Deryl Northcott
The construction of accountant identity in a transitioning economy: the case of Vietnam pp. 1709-1740 Downloads
Lisa‐Uyen Nguyen
Accounting as an engine for the re‐creation of strategy at a university pp. 1741-1762 Downloads
Esin Ozdil and Zahirul Hoque
Strategising in the midst of management controls: a case study on the relationship between management controls and promises on strategies pp. 1763-1804 Downloads
Matthäus Tekathen, Binh Bui and Zhichao (Alex) Wang
The emergence of management controls in an entrepreneurial company pp. 1805-1833 Downloads
Chris Akroyd, Ralph Kober and Danni Li
Management controls and their links with fairness and performance in inter‐organisational relationships pp. 1835-1868 Downloads
Andy Wang and Maria Cadiz Dyball
Business models and the managerial sensemaking process pp. 1869-1890 Downloads
Syrus Islam

Volume 59, issue 06, 2019

Determining returns to bidding firms’ shareholders using different benchmark methods: an Australian study pp. 923-960 Downloads
Farida Akhtar
Corporate social responsibility performance, financial distress and firm life cycle: evidence from Australia pp. 961-989 Downloads
Ahmed Al‐Hadi, Bikram Chatterjee, Ali Yaftian, Grantley Taylor and Mostafa Monzur Hasan
The effects of board gender diversity on a firm's risk strategies pp. 991-1031 Downloads
Linda H. Chen, Jeffrey Gramlich and Kimberly A. Houser
Information disclosure quality: correlation versus precision pp. 1033-1053 Downloads
Adrian (Wai‐Kong) Cheung and Wei Hu
Further evidence on mandatory partner rotation and audit pricing: a supply‐side perspective pp. 1055-1100 Downloads
Andrew Ferguson, Peter Lam and Nelson Ma
Disproportionate insider control and firm performance pp. 1101-1130 Downloads
Barry Hettler and Arno Forst
Know your industry: the implications of using static GICS classifications in financial research pp. 1131-1162 Downloads
Dean Katselas, Baljit K. Sidhu and Chuan Yu
Do long‐term institutional investors foster corporate innovation? pp. 1163-1195 Downloads
Hyun‐Dong Kim, Kwangwoo Park and Kyojik Roy Song
Stock price crash risk and internal control weakness: presence vs. disclosure effect pp. 1197-1233 Downloads
Jeong‐Bon Kim, Ira Yeung and Jie Zhou
The influence of institutional contexts on the relationship between voluntary carbon disclosure and carbon emission performance pp. 1235-1264 Downloads
Le Luo
Venture capital‐backed and commitments test entity initial public offerings on the ASX pp. 1265-1297 Downloads
Zoltan Murgulov, Alastair Marsden, S. Ghon Rhee and Madhu Veeraraghavan
Stock price firm‐specific information on the choice of stock payment in mergers and acquisitions pp. 1299-1340 Downloads
Wenjing Ouyang and Samuel H. Szewczyk
How do ‘busy’ and ‘overlap’ directors relate to CEO pay structure and incentives? pp. 1341-1382 Downloads
Shams Pathan, Peh Hwa Wong and Karen Benson
Discretionary accruals: signalling or earnings management in Australia? pp. 1383-1413 Downloads
Hai Yen Pham, Richard Yiu‐Ming Chung, Eduardo Roca and Ben‐Hsien Bao
Implications of student‐generated screencasts on final examination performance pp. 1415-1446 Downloads
James Wakefield, Jonathan Tyler, Laurel E. Dyson and Jessica K. Frawley

Volume 59, issue 04, 2019

Relying on the heuristic of trust: a case study pp. 333-357 Downloads
Aaron Bruhn
Trust in, trust out: a real cost of sudden and significant financial loss pp. 359-381 Downloads
Aaron Bruhn
Performance attribution of mutual funds in India: outperformance or mis‐representation? pp. 383-409 Downloads
Gaurav Singh Chauhan
The effect of data availability in measuring fund managers’ after‐tax alphas pp. 411-448 Downloads
Zhe Chen, David Gallagher and Geoffrey J. Warren
Which institutional investor types are the most informed? pp. 449-480 Downloads
Zhe Chen, David Forsberg and David Gallagher
Analyst earnings forecast precision and local advantage: evidence from American depositary receipt firms pp. 481-510 Downloads
Fernando Comiran and Subprasiri Siriviriyakul
Participation in risky asset markets and propensity for financial planning: a missing link? pp. 511-562 Downloads
Marco Eugster
Determinants of seeking advice within defined contribution retirement savings schemes pp. 563-591 Downloads
Gordon L. Clark, Maurizio Fiaschetti and Paul Gerrans
Are paper winners gamblers? Evidence from Australian retail investors pp. 593-614 Downloads
Alex Frino, Grace Lepone and Danika Wright
In‐house asset management in the Australian superannuation industry pp. 615-655 Downloads
David Gallagher, Timothy M. Gapes and Geoffrey J. Warren
Modelling momentum winner/loser asymmetry: the sources of winner and loser returns in the ASX200 and S&P500 pp. 657-684 Downloads
Nick Inglis, Bruce Vanstone and Tobias Hahn
Extending financial literacy to insurance literacy: a survey approach pp. 685-713 Downloads
Xi Lin, Aaron Bruhn and Jananie William
When boards use related parties: outsourcing and superannuation fund performance pp. 715-746 Downloads
Kevin Liu and Elizabeth Ooi
The joint influence of financial risk perception and risk tolerance on individual investment decision‐making pp. 747-771 Downloads
Linh Nguyen, Gerry Gallery and Cameron Newton
Evaluating fund capacity: issues and methods pp. 773-800 Downloads
Michael J. O'Neill and Geoffrey J. Warren
Does educational diversity of managers matter for the performance of team‐managed funds? pp. 801-830 Downloads
Kian Tan and Anindya Sen
The fundamentals of momentum investing: European evidence on understanding momentum through fundamentals pp. 831-857 Downloads
Christian Walkshäusl
Differently motivated exchange traded fund trading activities and the volatility of the underlying index pp. 859-886 Downloads
Liao Xu, Xiangkang Yin and Jing Zhao
Financial literacy amongst elderly Australians pp. 887-918 Downloads
Rui Xue, Adrian Gepp, Terry J. O'Neill, Steven Stern and Bruce J. Vanstone

Volume 59, issue 03, 2019

Vale to (Clive) Graham Peirson pp. 3-5 Downloads
Tim Brailsford and Paul Mather
Accounting for financial instruments with characteristics of debt and equity: finding a way forward pp. 7-58 Downloads
Neil Fargher, Baljit K. Sidhu, Ann Tarca and Warrick van Zyl
Research horizons for public and private not‐for‐profit sector reporting: moving the bar in the right direction pp. 59-85 Downloads
David J. Gilchrist and Roger Simnett
Keeping it private: financial reporting by large proprietary companies in Australia pp. 87-113 Downloads
Brad Potter, Matthew Pinnuck, George Tanewski and Sue Wright
Do brokers' recommendation changes generate brokerage? Evidence from a central limit order market pp. 115-142 Downloads
Rob Brown, Howard W. H. Chan, Robert Faff and Yew Kee Ho
Further evidence of the relationship between accruals and future cash flows pp. 143-176 Downloads
Shadi Farshadfar and Reza M. Monem
The impact of undergraduate personal finance education on individual financial literacy, attitudes and intentions pp. 177-217 Downloads
Paul Gerrans and Richard Heaney
Research–teaching yin–yang? An empirical study of accounting and finance academics in Australia and New Zealand pp. 219-252 Downloads
Phil Hancock, Neil Marriott and Angus Duff
Does market discipline impact bank charter value? The case for Australia and Canada pp. 253-276 Downloads
Mamiza Haq, Necmi K. Avkiran and Amine Tarazi
Women on boards and greenhouse gas emission disclosures pp. 277-308 Downloads
Janice Hollindale, Pamela Kent, James Routledge and Larelle Chapple
What about your qualitative cousins? Adapting the pitching template to qualitative research pp. 309-329 Downloads
Sumit Lodhia
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