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Accounting and Finance

2001 - 2016

Current editor(s): Robert Faff

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

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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

2015, volume 55, issue 4

Planetary boundaries: implications for asset impairment pp. 911-929 Downloads
Martina K. Linnenluecke, Jac Birt, John Lyon, Baljit K. Sidhu and Kathy Walsh
Corporate governance and the informativeness of disclosures in Australia: a re-examination pp. 931-963 Downloads
Wendy Beekes, Philip Brown, Qiyu Zhang and Steven Cahan
Continuous disclosure compliance: does corporate governance matter? pp. 965-988 Downloads
Larelle Chapple, Thu Phuong Truong and Steven Cahan
Overvalued equity, benchmark beating and unexpected accruals pp. 989-1014 Downloads
Jeffrey J. Coulton, Naibuka Saune, Stephen L. Taylor and Steven Cahan
The comparative effect of process and outcome accountability in enhancing professional scepticism pp. 1015-1040 Downloads
Sarah Kim, Ken T. Trotman and Neil Fargher
The implied cost of equity capital, corporate investment and chief executive officer turnover pp. 1041-1070 Downloads
Jinshuai Hu, Zhijun Lin and Henk Berkman
Who selects the ‘right’ directors? An examination of the association between board selection, gender diversity and outcomes pp. 1071-1103 Downloads
Marion Hutchinson, Janet Mack, Kevin Plastow and Gary Monroe
CFO's accounting talent, compensation and turnover pp. 1105-1134 Downloads
Anna Loyeung, Zoltan Matolcsy and Steven Cahan
The influence of firm financial position and industry characteristics on capital structure adjustment pp. 1135-1169 Downloads
David J. Smith, Jianguo Chen, Hamish D. Anderson and Steven Cahan
The association of identifiable intangible assets acquired and recognised in business acquisitions with postacquisition firm performance pp. 1171-1199 Downloads
Wun Hong Su, Peter Wells and Gary Monroe

2015, volume 55, issue 3

The role of accounting in supporting adaptation to climate change pp. 607-625 Downloads
Martina K. Linnenluecke, Jacqueline Birt, Andrew Griffiths and Kathy Walsh
Diversification, corporate governance and firm value in small markets: evidence from New Zealand pp. 627-657 Downloads
Nawaf Al-Maskati, André J. Bate, Gurmeet S. Bhabra and Robert Faff
Growth, governance and corporate payout policy pp. 659-681 Downloads
Gurmeet Bhabra, Khanh Hien Luu and Robert Faff
Analysts' forecast error: a robust prediction model and its short-term trading profitability pp. 683-715 Downloads
Kris Boudt, Peter Goeij, James Thewissen, Geert Van Campenhout and Anne Wyatt
A model of emulation funds pp. 717-748 Downloads
Zhe Chen, F. Douglas Foster, David R. Gallagher, Adrian Lee and Steven Cahan
An examination of the relation between market structure and the profitability of audit engagements pp. 749-781 Downloads
Will Ciconte, Walter Robert Knechel, Caren Schelleman and Gary Monroe
The changing trends of corporate social and environmental disclosure within the Australian gambling industry pp. 783-823 Downloads
Chin Moi Loh, Craig Deegan, Robert Inglis and Gary Monroe
Are analysts' cash flow forecasts useful? pp. 825-859 Downloads
Sung Hwan Jung and Steven Cahan
What drives mortgage fees in Australia? pp. 861-880 Downloads
Benjamin Liu, Eduardo Roca and David Gallagher
Does control-ownership divergence impair market liquidity in an emerging market? Evidence from China pp. 881-910 Downloads
Xiaojun Chu, Qigui Liu, Gary Gang Tian and Steven Cahan

2015, volume 55, issue 2

A simple template for pitching research pp. 311-336 Downloads
Robert Faff and Tom Smith
An investigation of the short- and long-run relations between executive cash bonus payments and firm financial performance: a pitch pp. 337-343 Downloads
Stacey J. Beaumont and Tom Smith
Financial reporting of European banks during the GFC: a pitch pp. 345-352 Downloads
Raluca V. Ratiu and Tom Smith
Board of directors characteristics and credit union financial performance: a pitch pp. 353-360 Downloads
Luisa Ana Unda and Tom Smith
The impact of target firm financial distress in Australian takeovers pp. 361-396 Downloads
Martin Bugeja and David Gallagher
Researching accounting in health care: considering the nature of academic contribution pp. 397-413 Downloads
Christopher S. Chapman and Steven Cahan
Bad news does not always travel fast: evidence from Chapter 11 bankruptcy filings pp. 415-442 Downloads
Luís Miguel Serra Coelho and Henk Berkman
Industry concentration, excess returns and innovation in Australia pp. 443-466 Downloads
David R. Gallagher, Katja Ignatieva, James McCulloch and Henk Berkman
The impact of litigation risk on the strategic timing of management earnings forecasts pp. 467-495 Downloads
Andrew B. Jackson, Gerry Gallery, Maria C. A. Balatbat and Steven Cahan
Does news play an important role in the correction process of the accrual anomaly? pp. 497-518 Downloads
Pyung K. Kang, Dan Palmon, Ari Yezegel and Steven Cahan
Performance measurement system use in generating psychological empowerment and individual creativity pp. 519-544 Downloads
Carly Moulang and Steven Cahan
Determinants of tax haven utilization: evidence from Australian firms pp. 545-574 Downloads
Grantley Taylor, Grant Richardson, Ross Taplin and Steven Cahan
Women and the prospects for partnership in professional accountancy firms pp. 575-605 Downloads
Rosalind H. Whiting, Elizabeth Gammie, Kathleen Herbohn and Steven Cahan

2015, volume 55, issue 1

Performance implications of active management of institutional mutual funds pp. 1-27 Downloads
Ron Bird, Paolo Pellizzari, Danny Yeung and David Gallagher
Measuring fund style, performance and activity: a new style-profiling approach pp. 29-55 Downloads
Daniel Buncic, Jon E. Eggins, Robert Hill and David Gallagher
A note on board characteristics, ownership structure and default risk in Taiwan pp. 57-74 Downloads
Shu-Mei Chiang, Huimin Chung, Chien-Ming Huang and Robert Faff
Transitory earnings components and the two faces of non-generally accepted accounting principles earnings pp. 75-103 Downloads
Young-Soo Choi, Steven Young and Steven Cahan
The impact of the antecedents and consequences of job burnout on junior accountants' turnover intentions: a structural equation modelling approach pp. 105-132 Downloads
Vincent K. Chong, Gary S. Monroe and Steven Cahan
Do corporate governance recommendations improve the performance and accountability of small listed companies? pp. 133-164 Downloads
Jacqueline Christensen, Pamela Kent, James Routledge, Jenny Stewart and Gary Monroe
Individual financial risk tolerance and the global financial crisis pp. 165-185 Downloads
Paul Gerrans, Robert Faff, Neil Hartnett and Henk Berkman
Are earnings announced early of higher quality? pp. 187-212 Downloads
Ho-Young Lee, Vivek Mande, Myungsoo Son and Steven Cahan
Interactive data and retail investor decision-making: an experimental study pp. 213-240 Downloads
Joanne Locke, Alan Lowe, Andy Lymer and Gary Monroe
Are imputation credits capitalised into stock prices? pp. 241-277 Downloads
Kai-Wei (Shaun) Siau, Stephen J. Sault, Geoffrey J. Warren and Henk Berkman
Earnings conservatism and audit committee financial expertise pp. 279-310 Downloads
Nigar Sultana, J-L. W. Mitchell Van der Zahn and Steven Cahan
Page updated 2017-11-23