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

Ji Sun, Yi Zhou, Jiaguo (George) Wang and Jie (Michael) Guo

Operating cash flow asymmetric timeliness in Australia pp. 587-627

Meiting Lu, Yaowen Shan, Sue Wright and Yimeng Yu

The type of corporate announcements and its implication on trading behaviour pp. 629-659

Liyi Zheng

Board monitoring and covenant restrictiveness in private debt contracts during the global financial crisis pp. 661-692

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

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

Rebecca T. Michalak and Neal M. Ashkanasy

CEO risk‐taking incentives and relative performance evaluation pp. 771-804

Dirk E. Black

The relationship between operating leverage and financial leverage pp. 805-826

Sudipto Sarkar

Changing board behaviour: The role of the ‘Two Strikes’ rule in improving the efficacy of Australian Say‐on‐Pay pp. 827-876

James Borthwick, Aelee Jun and Shiguang Ma

The importance of cash flow disclosure and cost of capital pp. 877-908

Richard Anthony Kent and Di Bu

Religiosity and cross‐country differences in trade credit use pp. 909-941

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

Yimeng Liang, Robyn Moroney and Michaela Rankin

Evidence of governance arbitrage by private equity sponsors pp. 971-1005

Guy Schofield

Dividend payout and executive compensation: theory and evidence from New Zealand pp. 1007-1022

Warwick Anderson, Nalinaksha Bhattacharyya, Cameron Morrill and Helen Roberts

Determinants and consequences of financial distress: review of the empirical literature pp. 1023-1075

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

Jiangjing Que and Xueyong Zhang

The relationship between corporate social responsibility, financial misstatements and SEC enforcement actions pp. 1111-1147

Nam Tran and Don O'Sullivan

Cash holdings, costly financing and the q theory of returns pp. 1149-1174

Neal Galpin

Institutional ownership, cross‐shareholdings and corporate cash reserves in Japan pp. 1175-1207

Pascal Nguyen and Nahid Rahman

Perceptions of shareholders and directors on corporate governance: what we learn about director primacy pp. 1209-1236

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

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

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

Binh Bui, Olayinka Moses and Muhammad N. Houqe

The price of going green: the role of greenness in green bond markets pp. 73-95

Suk Hyun, Donghyun Park and Shu Tian

Green M&A, legitimacy and risk‐taking: evidence from China’s heavy polluters pp. 97-127

Bin Li, Lei Xu, Ron McIver, Qian Wu and Ailing Pan

Embedding environment and sustainability into corporate financial decision‐making pp. 129-147

Manuel Siegrist, Gary Bowman, Evelyn Mervine and Colette Southam

Does the quality of acquisitions inform bond rating revisions? pp. 149-182

Qi Chang, Harjeet Singh Bhabra and Gurmeet Singh Bhabra

Drivers of tight carbon control in the context of climate change regulation pp. 183-226

Binh Bui, Larelle Chapple and Thu Phuong Truong

Pitching research: ‘qualitative cousins’ and the ‘extended family’ pp. 227-269

Robert Faff

Enhancing student engagement in large management accounting lectures pp. 271-298

Hermann Frick, Jacqueline Birt and Jenny Waters

How to measure capital investment efficiency: a literature synthesis pp. 299-334

Ru Gao and Xin Yu

Initial public offer pricing, corporate governance and contextual relevance: Australian evidence pp. 335-372

Neil A. Hartnett and Abul Shamsuddin

Employee stock options with performance conditions: do commonly used valuation heuristics work? pp. 373-407

Stefan Kanne and Marliese Uhrig‐Homburg

Insolvent trading and voluntary administration in Australia: economic winners and losers? pp. 409-434

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

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

Natasja Steenkamp and Roslyn Roberts

Can firm‐specific dividend drop‐off ratios be used to infer shareholder marginal tax rates? pp. 507-534

Andrew Ainsworth, Adrian Lee and Terry Walter

Executive incentive compatibility and selection of governance mechanisms pp. 535-554

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

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

Martin Bugeja, Raymond da Silva Rosa, H Y Izan and Susan Ngan

Short‐selling constraints and corporate payout policy pp. 2273-2305

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

Maarten Corten, Tensie Steijvers and Nadine Lybaert

The association between dividend payout and firm growth: Australian evidence pp. 2345-2376

Michael Dempsey, Abeyratna Gunasekarage and Thanh Tan Truong

Political connection, market frictions and financial constraints: evidence from China pp. 2377-2414

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

Elizabeth Carson, Neil Fargher and Yuyu Zhang

Informed trading in public debt markets pp. 2455-2478

Daniel Folkinshteyn

CEO power, product market competition and the acquisition motive for going public pp. 2479-2507

Jian Huang, Bharat A. Jain and Yingying Shao

A machine learning analysis of citation impact among selected Pacific Basin journals pp. 2509-2552

Stewart Jones and Nurul Alam

CEO/CFO turnover and subsequent remediation of information technology material weaknesses pp. 2553-2577

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

Qigui Liu, Tianpei Luo and Gary Gang Tian

Are all dividends created equal? Australian evidence using dividend‐increase track records pp. 2621-2643

David Michayluk, Karyn Neuhauser and Scott Walker

The effect of inspections, rotations and client preferences on staffing decisions pp. 2645-2677

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

Joachim Rojahn and Florian Zechser

Chief financial officer demographic characteristics and fraudulent financial reporting in China pp. 2705-2734

Jinghui Sun, Pamela Kent, Baolei Qi and Jiwei Wang

Board characteristics and credit‐union performance pp. 2735-2764

Luisa A. Unda, Kamran Ahmed and Paul R. Mather

Social capital and access to informal finance – evidence from Chinese private firms pp. 2767-2815

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

Wanlong Zhao, Wei Zhang, Xiong Xiong and Gaofeng Zou

The role of government intervention in financial development: micro‐evidence from China pp. 2855-2878

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

Feifei Zhu, Jing Chen, Zihao Chen and Huixuan Li

Beyond cheap talk: management's informative tone in corporate disclosures pp. 2905-2959

Maoliang Li, Huiying Wu, Min Xiao and Jiaxing You

Unobserved ties between corporate executives and mutual fund managers pp. 2961-2991

Jing Lin, Leng Ling and Mingshan Zhou

Betting on temperature: psychological bias in insurance purchases pp. 2993-3027

Dongmin Kong, Ni Qin, Zhijian Feng and Shasha Liu

The warning of haze: weather and corporate investment pp. 3029-3052

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

Yongbo Ge, Ji Wu, Jing Zhang and Liping Zou

Are margin traders informed? pp. 3105-3131

Dayong Lv and Wenfeng Wu

Corporate social responsibility and financial fraud: evidence from China pp. 3133-3169

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

Jinsong Liu and Qianwei Ying

Media heterogeneity and post‐earnings announcement drift: evidence from China pp. 3223-3252

Ye Guo and Mengqi Huang

Volume 59, issue 11, 2019

Board interlocks and capital structure dynamics: evidence from China pp. 1893-1922

Danmeng Li, Qiuju Jiang and Yong Mai

Default contagion and systemic risk in loan guarantee networks pp. 1923-1946

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

Xunxiao Wang, Keshab Shrestha and Qi Sun

Locational effects and the cost of corporate bonds: the role of information pp. 1977-2016

Tao Hu, Xiaolu Hu, Haozhi Huang, Jing Shi and Hua Wang

Managerial characteristics and stock market investment: evidence from China pp. 2017-2044

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

Weidong Xu, Ying Zuo, Xin Gao and Minglong Yao

Seeing is important: the usefulness of video information in P2P pp. 2073-2103

Huijuan Wang, Mengxia Yu and Lu Zhang

Survival or die: a survival analysis on peer‐to‐peer lending platforms in China pp. 2105-2131

Qigui Liu, Luxi Zou, Xiaolin Yang and Jinghua Tang

The real effects of stock prices: learning, disclosure and corporate social responsibility pp. 2133-2156

Yucheng Ji, Weijun Xu and Qi Zhao

The IPO corporate social responsibility information disclosure: Does the stock market care? pp. 2157-2198

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

John Dumay and Charl de Villiers

Qualitative accounting research: dispelling myths and developing a new research agenda pp. 1459-1487

Charl de Villiers, John Dumay and Warren Maroun

Researcher perceptions and choices of interview media: the case of accounting research pp. 1489-1517

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

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

Phuong Thi Nguyen and Michael Kend

A longitudinal study of Aboriginal images in annual reports: evidence from an arts council pp. 1585-1614

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

Subhash Abhayawansa, Evangeline Elijido‐Ten and John Dumay

From totalitarianism to capitalism – the case of IFRS adoption in Vietnam pp. 1649-1680

Lisa‐Uyen Nguyen and Asheq Rahman

How can the public trust charities? The role of performance accountability reporting pp. 1681-1707

Cherrie Yang and Deryl Northcott

The construction of accountant identity in a transitioning economy: the case of Vietnam pp. 1709-1740

Lisa‐Uyen Nguyen

Accounting as an engine for the re‐creation of strategy at a university pp. 1741-1762

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

Matthäus Tekathen, Binh Bui and Zhichao (Alex) Wang

The emergence of management controls in an entrepreneurial company pp. 1805-1833

Chris Akroyd, Ralph Kober and Danni Li

Management controls and their links with fairness and performance in inter‐organisational relationships pp. 1835-1868

Andy Wang and Maria Cadiz Dyball

Business models and the managerial sensemaking process pp. 1869-1890

Syrus Islam

Volume 59, issue 06, 2019

Determining returns to bidding firms’ shareholders using different benchmark methods: an Australian study pp. 923-960

Farida Akhtar

Corporate social responsibility performance, financial distress and firm life cycle: evidence from Australia pp. 961-989

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

Linda H. Chen, Jeffrey Gramlich and Kimberly A. Houser

Information disclosure quality: correlation versus precision pp. 1033-1053

Adrian (Wai‐Kong) Cheung and Wei Hu

Further evidence on mandatory partner rotation and audit pricing: a supply‐side perspective pp. 1055-1100

Andrew Ferguson, Peter Lam and Nelson Ma

Disproportionate insider control and firm performance pp. 1101-1130

Barry Hettler and Arno Forst

Know your industry: the implications of using static GICS classifications in financial research pp. 1131-1162

Dean Katselas, Baljit K. Sidhu and Chuan Yu

Do long‐term institutional investors foster corporate innovation? pp. 1163-1195

Hyun‐Dong Kim, Kwangwoo Park and Kyojik Roy Song

Stock price crash risk and internal control weakness: presence vs. disclosure effect pp. 1197-1233

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

Le Luo

Venture capital‐backed and commitments test entity initial public offerings on the ASX pp. 1265-1297

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

Wenjing Ouyang and Samuel H. Szewczyk

How do ‘busy’ and ‘overlap’ directors relate to CEO pay structure and incentives? pp. 1341-1382

Shams Pathan, Peh Hwa Wong and Karen Benson

Discretionary accruals: signalling or earnings management in Australia? pp. 1383-1413

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

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

Aaron Bruhn

Trust in, trust out: a real cost of sudden and significant financial loss pp. 359-381

Aaron Bruhn

Performance attribution of mutual funds in India: outperformance or mis‐representation? pp. 383-409

Gaurav Singh Chauhan

The effect of data availability in measuring fund managers’ after‐tax alphas pp. 411-448

Zhe Chen, David Gallagher and Geoffrey J. Warren

Which institutional investor types are the most informed? pp. 449-480

Zhe Chen, David Forsberg and David Gallagher

Analyst earnings forecast precision and local advantage: evidence from American depositary receipt firms pp. 481-510

Fernando Comiran and Subprasiri Siriviriyakul

Participation in risky asset markets and propensity for financial planning: a missing link? pp. 511-562

Marco Eugster

Determinants of seeking advice within defined contribution retirement savings schemes pp. 563-591

Gordon L. Clark, Maurizio Fiaschetti and Paul Gerrans

Are paper winners gamblers? Evidence from Australian retail investors pp. 593-614

Alex Frino, Grace Lepone and Danika Wright

In‐house asset management in the Australian superannuation industry pp. 615-655

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

Nick Inglis, Bruce Vanstone and Tobias Hahn

Extending financial literacy to insurance literacy: a survey approach pp. 685-713

Xi Lin, Aaron Bruhn and Jananie William

When boards use related parties: outsourcing and superannuation fund performance pp. 715-746

Kevin Liu and Elizabeth Ooi

The joint influence of financial risk perception and risk tolerance on individual investment decision‐making pp. 747-771

Linh Nguyen, Gerry Gallery and Cameron Newton

Evaluating fund capacity: issues and methods pp. 773-800

Michael J. O'Neill and Geoffrey J. Warren

Does educational diversity of managers matter for the performance of team‐managed funds? pp. 801-830

Kian Tan and Anindya Sen

The fundamentals of momentum investing: European evidence on understanding momentum through fundamentals pp. 831-857

Christian Walkshäusl

Differently motivated exchange traded fund trading activities and the volatility of the underlying index pp. 859-886

Liao Xu, Xiangkang Yin and Jing Zhao

Financial literacy amongst elderly Australians pp. 887-918

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

Tim Brailsford and Paul Mather

Accounting for financial instruments with characteristics of debt and equity: finding a way forward pp. 7-58

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

David J. Gilchrist and Roger Simnett

Keeping it private: financial reporting by large proprietary companies in Australia pp. 87-113

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

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

Shadi Farshadfar and Reza M. Monem

The impact of undergraduate personal finance education on individual financial literacy, attitudes and intentions pp. 177-217

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

Phil Hancock, Neil Marriott and Angus Duff

Does market discipline impact bank charter value? The case for Australia and Canada pp. 253-276

Mamiza Haq, Necmi K. Avkiran and Amine Tarazi

Women on boards and greenhouse gas emission disclosures pp. 277-308

Janice Hollindale, Pamela Kent, James Routledge and Larelle Chapple

What about your qualitative cousins? Adapting the pitching template to qualitative research pp. 309-329

Sumit Lodhia