Accounting and Finance

2001 - 2025

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 Content Delivery ().

Access Statistics for this journal.
Is something missing from the series or not right? See the RePEc data check for the archive and series.

Volume 52, month 12, 2012

Audit committee characteristics and firm performance during the global financial crisis pp. 971-1000

Husam Aldamen, Keith Duncan, Simone Kelly, Ray McNamara and Stephan Nagel

Quantitative measures of operational risk: an application to funds management pp. 1001-1011

Stephen Brown

Applying developed-country regulation in emerging markets: an analysis of Thai insider trading pp. 1013-1039

Pornanong Budsaratragoon, David Hillier and Suntharee Lhaopadchan

Auditors’ going-concern-modified opinions after 2001: measuring reporting accuracy pp. 1041-1059

Peter Carey, Stuart Kortum and Robyn Moroney

Managerial ownership, board monitoring and firm performance in a family-concentrated corporate environment pp. 1061-1081

Peter Cheng, Lixin (Nancy) Su and Xindong (Kevin) Zhu

Retail investors exonerated: the case of the January effect pp. 1083-1099

Julia Henker and Debapriya J. Paul

Inter-temporal changes in analysts’ forecast properties under the Australian continuous disclosure regime pp. 1101-1123

Grace C.-M. Hsu, Steven Lindsay and Irene Tutticci

Trade credit and company performance during the 2008 financial crisis pp. 1125-1151

Katrien Kestens, Philippe Van Cauwenberge and Heidi Vander Bauwhede

Beyond the ticket and the brand: imagining an accounting research future pp. 1153-1182

Lee D. Parker

Volume 52, month 10, 2012

Role of remuneration committee in narrative human capital disclosure pp. 1-23

Indra Abeysekera

Capital structure and business cycles pp. 25-48

Shumi Akhtar

Does adopting good corporate governance impact the cost of intermediated and non-intermediated debt? pp. 49-76

Husam Aldamen and Keith Duncan

Equity and debt issuance by firms violating GAAP pp. 77-108

Katsiaryna Salavei Bardos and Nataliya Zaiats

Taxes, tenders and the design of Australian off-market share repurchases pp. 109-135

Christine Brown and Kevin Davis

Risk-based explanation for the book-to-market effect pp. 137-154

Jerry W. Chen

What drives leverage in leveraged buyouts? An analysis of European leveraged buyouts’ capital structure pp. 155-182

Wouter De Maeseneire and Samantha Brinkhuis

The determinants of short selling: evidence from the Hong Kong equity market pp. 183-216

Michael McKenzie and Ólan Henry

Normal science and paradigmatic shifts: political and regulatory strategies to develop investor protection in the aftermath of crisis pp. 217-231

Justin O’Brien

Fifteen years in the trenches: Auditor–client negotiations exposed and explored pp. 233-286

Steven E. Salterio

Excess cash holdings and investment: the moderating roles of financial constraints and managerial entrenchment pp. 287-310

Her-Jiun Sheu and Shiou-Ying Lee

Analyst forecast, accounting conservatism and the related valuation implications pp. 311-341

Byungcherl Charlie Sohn

Sources of earnings variability and their effect on earnings forecasts pp. 343-371

Hwee C. Tan and Baljit Sidhu

The determinants of reserves disclosure in the extractive industries: evidence from Australian firms pp. 373-402

Grantley Taylor, Grant Richardson, Greg Tower and Phil Hancock

Information content of earnings announcements in the New Zealand equity market, a longitudinal analysis pp. 403-432

Cameron Truong

Preparers’ control-risk assessments under alternative audit-review processes pp. 433-454

Gang (Henry) Wu

Volume 52, month 09, 2012

VALE TO ALLAN BARTON 1933–2012 pp. 627-629

Jayne Godfrey

Accounting conservatism and voluntary corporate governance mechanisms by Australian firms pp. 631-662

Kamran Ahmed and Darren Henry

Market sentiment: a key factor of investors’ imitative behaviour pp. 663-689

Natividad Blasco, Pilar Corredor and Sandra Ferreruela

Intangible assets, IFRS and analysts’ earnings forecasts pp. 691-721

Keryn Chalmers, Greg Clinch, Jayne M. Godfrey and Zi Wei

The effect of cross-listing on insider trading returns pp. 723-741

Millicent Chang and Ross Corbitt

Audit quality and information asymmetry between traders pp. 743-765

Greg Clinch, Donald Stokes and Tingting Zhu

International equity valuation: the relative importance of country and industry factors versus company-specific financial reporting information pp. 767-814

George Foster, Ron Kasznik and Baljit K. Sidhu

The impact of auctions on residential property prices pp. 815-830

Alex Frino, Maurice Peat and Danika Wright

Does conglomeration really reduce credit risk? pp. 831-848

Gunnar Grass

Firms’ performance under different bankruptcy systems: a Europe–USA empirical analysis pp. 849-872

Carlos Lopez Gutiérrez, Begoña Torre Olmo and Sergio Sanfilippo Azofra

Agency problems, product market competition and dividend policies in Japan pp. 873-901

Wen He

Evidence of assurance enhancing the quality of voluntary environmental disclosures: an empirical analysis pp. 903-939

Robyn Moroney, Carolyn Windsor and Yong Ting Aw

Valuation effects of investor relations investments pp. 941-970

Adamos Vlittis and Melita Charitou

Volume 52, month 06, 2012

Testing the growth option theory: the profitability of enhanced momentum strategies in Australia pp. 267-290

Gil Aharoni, Tuan Q. Ho and Qi Zeng

The effect of corporate governance on firm’s credit ratings: further evidence using governance score in the United States pp. 291-312

Fatima Alali, Asokan Anandarajan and Wei Jiang

The determinants of debt maturity in Australian firms pp. 313-341

Jamie Alcock, Frank Finn and Kelvin Jui Keng Tan

Why you don’t get published: an editor’s view pp. 343-358

Michael E. Bradbury

Publishing: art or science? Reflections from an editorial perspective pp. 359-376

Peter M. Clarkson

The accrual anomaly: Australian evidence pp. 377-394

Greg Clinch, Damian Fuller, Brett Govendir and Peter Wells

IFRS adoption and analysts’ earnings forecasts: Australian evidence pp. 395-419

Julie Cotter, Ann Tarca and Marvin Wee

The impact of total quality management adoption on small and medium enterprises’ financial performance pp. 421-438

Ralph Kober, Thanesvary Subraamanniam and John Watson

Does consideration matter to China’s split share structure reform? pp. 439-466

Fei Lu, Maria Balatbat and Robert Czernkowski

Systematic liquidity risk and stock price reaction to shocks pp. 467-493

Khelifa Mazouz, Dima W. H. Alrabadi and Shuxing Yin

Price and earnings momentum in Australian stock returns pp. 495-517

Paul Schneider and Clive Gaunt

Equity value, implied cost of equity and shareholders’ real options pp. 519-541

Byungcherl Charlie Sohn

Earnings quality and corporate cash holdings pp. 543-571

Qian Sun, Kenneth Yung and Hamid Rahman

Robust anomalies? A close look at accrual‐based trading strategy returns pp. 573-603

Stephen Taylor and Leon Wong

What drives the dating game of executive options exercise? Evidence from Taiwan pp. 605-625

Ming‐Cheng Wu, Hung‐Gay Fung and Yi‐Ting Huang

Volume 52, month 03, 2012

The Global Financial Crisis: some attributes and responses pp. 1-7

David Allen and Robert Faff

Financial reporting: Hearing the GFC message? What message? pp. 9-20

Kevin M. Stevenson

Effect of the global financial crisis on accounting convergence pp. 21-46

Rajni Mala and Parmod Chand

Implied volatility smiles, option mispricing and net buying pressure: evidence around the global financial crisis pp. 47-69

J. Larkin, A. Brooksby, C. T. Lin and R. Zurbruegg

Boundedly rational equilibrium and risk premium pp. 71-93

Xuezhong (Tony) He and Lei Shi

It pays to violate: how effective are the Basel accord penalties in encouraging risk management? pp. 95-116

Bernardo da Veiga, Felix Chan and Michael McAleer

Does the 2008 short sale ban affect the enforcement of the Law of One Price? Evidence from Australia pp. 117-144

Binh Do, Viet Do and Daniel Chai

Order size, order imbalance and the volatility–volume relation in a bull versus a bear market pp. 145-163

Marvin Wee and Joey W. Yang

An empirical analysis of the operational losses of Australian banks pp. 165-185

Imad Moosa and Param Silvapulle

Stock market synchronicity – an alternative approach to assessing the information impact of Australian IFRS pp. 187-212

Sanjay Bissessur and Allan Hodgson

Comparative analysis of determinants of executive remuneration in the UK financial services sector pp. 213-235

Radha K. Shiwakoti

The historical equity risk premium in Australia: post‐GFC and 128 years of data pp. 237-247

Tim Brailsford, John C. Handley and Krishnan Maheswaran

An analysis of the accounting and finance research productivity in Australia and New Zealand in 1991–2010 pp. 249-265

Kam C. Chan, Chih‐Hsiang Chang, Jamie Y. Tong and Feida Zhang