Accounting and Finance

2001 - 2025

Current editor(s): Robert Faff

From Accounting and Finance Association of Australia and New Zealand
Contact information at EDIRC.
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Volume 51, month 12, 2011

An empirical examination of the editorial review processes of accounting journals pp. 837-867

Ralph Adler and Gregory Liyanarachchi

Do dividend changes predict the future profitability of firms? pp. 869-891

Young M. Choi, Hyo K. Ju and Young K. Park

Broker recommendations and Australian small‐cap equity fund management pp. 893-922

Carole Comerton‐Forde, David Gallagher, Joyce Lai and Terry Walter

The impact of company responses to exchange queries on the Australian equity market pp. 923-945

Jozef Drienko and Stephen J. Sault

Enforcement and disclosure under regulation fair disclosure: an empirical analysis pp. 947-983

Paul A. Griffin, David Lont and Benjamin Segal

The impact of cumulative pressure on accounting students’ propensity to commit plagiarism: an experimental approach pp. 985-1005

Hwee Ping Koh, Glennda Scully and David R. Woodliff

Are corporate governance attributes associated with accounting conservatism? pp. 1007-1030

Roslinda Lim

Idiosyncratic volatility and cross‐sectional stock returns in Southeast Asian stock markets pp. 1031-1054

Gilbert Nartea, Bert D. Ward and Lee Yao

The integration substitute: the role of controls in managing human asset specificity pp. 1055-1086

Sridharan Vg and Chris Akroyd

Comprehensive versus partial deferred tax liabilities and equity market values pp. 1087-1106

Jilnaught Wong, Norman Wong and Vic Naiker

Volume 51, month 09, 2011

Evidence on the role of accounting conservatism in monitoring managers’ investment decisions pp. 609-633

Anwer S. Ahmed and Scott Duellman

Does a goodwill impairment regime better reflect the underlying economic attributes of goodwill? pp. 634-660

Keryn G. Chalmers, Jayne M. Godfrey and John C. Webster

Index arbitrage and the pricing relationship between Australian stock index futures and their underlying shares pp. 661-683

James Richard Cummings and Alex Frino

Follow the leader: fund managers trading in signal‐strength sequence pp. 684-710

Kingsley Y. L. Fong, David Gallagher, Peter A. Gardner and Peter Swan

A collective, undifferentiated accounting profession: an Australian study pp. 711-731

Robert Inglis, Marita Shelly, Clive Morley and Paul De Lange

Rational early exercise of call options: Australian evidence pp. 732-744

Grace Phang and Rob Brown

CEO compensation structure and firm performance pp. 745-763

Zoltan Matolcsy and Anna Wright

Venture capital funds and the public equity market pp. 764-786

Michael D. McKenzie and William H. Janeway

Pricing of off‐balance sheet debt: how do bond market participants use the footnote disclosures on operating leases and postretirement benefit plans? pp. 787-808

Partha Sengupta and Zheng Wang

The demise of the ARC journal ranking scheme: an ex post analysis of the accounting and finance journals pp. 809-836

Imad Moosa

Volume 51, month 06, 2011

Does CEO duality constrain board independence? Some evidence from audit pricing pp. 361-380

Mark A. Bliss

Corporate payout policy in Australia and a test of the life‐cycle theory pp. 381-407

Jeffrey J. Coulton and Caitlin Ruddock

Corporate disclosure reactions to Australia’s first national emission reporting scheme pp. 409-436

Stacey Cowan and Craig Deegan

Public regulatory reform and management earnings forecasts in a low private litigation environment pp. 437-465

Keitha Dunstan, Gerry Gallery and Thu Phuong Truong

Earnings quality and firm valuation: international evidence pp. 467-499

Cristina Gaio and Clara Raposo

Market timing under multiple economic regimes pp. 501-515

Ron Guido, Joshua Pearl and Kathleen Walsh

Value or Glamour? An empirical investigation of the effect of celebrity CEOs on financial reporting practices and firm performance pp. 517-547

Kevin Koh

Excess cash holdings and shareholder value pp. 549-574

Edward Lee and Ronan Powell

The effect of SFAS 131 on the stock market’s ability to predict industry‐wide and firm‐specific components of future earnings pp. 575-607

Jong Chool Park

Volume 51, month 03, 2011

Introduction: 50th Anniversary Issue of Accounting & Finance pp. 1-1

Robert Faff

Disclosure, conservatism and the cost of equity capital: A review of the foundation literature pp. 2-49

Tracy C. Artiach and Peter M. Clarkson

Market microstructure: A review from down under pp. 50-78

Henk Berkman and Carole Comerton‐Forde

The efficient markets hypothesis: The demise of the demon of chance? pp. 79-95

Stephen Brown

Corporate governance, accounting and finance: A review pp. 96-172

Philip Brown, Wendy Beekes and Peter Verhoeven

A review of Australian management accounting research: 1980–2009 pp. 173-206

Robert H. Chenhall and David Smith

Event studies: A methodology review pp. 207-234

Charles Corrado

Accounting information systems research over the past decade: Past and future trends pp. 235-251

Colin Ferguson and Poh‐Sun Seow

Corporate political strategies pp. 252-277

Ike Mathur and Manohar Singh

Fifty‐year overview of judgment and decision‐making research in accounting pp. 278-360

Ken T. Trotman, Hwee C. Tan and Nicole Ang

Volume 50, month 12, 2010

The value of Big 4 audits in Australia pp. 743-766

Masoud Azizkhani, Gary S. Monroe and Greg Shailer

Management choice of buyback method: Australian evidence pp. 767-782

Christine Brown and Daniel Norman

Investor behaviour in response to Australia’s capital gains tax pp. 783-808

Philip Brown, Andrew Ferguson and Sam Sherry

Tangibility and investment irreversibility in asset pricing pp. 809-827

Paul Docherty, Howard Chan and Steve Easton

The relative information content of operating and financing cash flow in the proposed cash flow statement pp. 829-851

Rick N. Francis

Distance to default, subordinated debt, and distress indicators in the banking industry pp. 853-870

Paul Kato and Jens Hagendorff

Ownership and ownership concentration: which is important in determining the performance of China’s listed firms? pp. 871-897

Shiguang Ma, Tony Naughton and Gary Tian

The valuation of R&D expenditures in Japan pp. 899-920

Pascal Nguyen, Sophie Nivoix and Mikiharu Noma

The effect of political visibility on audit effort and audit pricing pp. 921-939

Nives Botica Redmayne, Michael E. Bradbury and Steven F. Cahan

Price momentum in the New Zealand stock market: a proper accounting for transactions costs and risk pp. 941-965

Sam Trethewey and Timothy Falcon Crack

Accounting for the furniture, fittings & equipment reserve in hotels pp. 967-992

Michael J. Turner and Chris Guilding

Does the monitoring role of buyout houses improve discretionary accruals quality? pp. 993-1012

Chong Wang

Volume 50, month 09, 2010

Determinants of executive compensation in privately held firms pp. 481-510

Jesper Banghøj, Gorm Gabrielsen, Christian Petersen and Thomas Plenborg

Working capital management in SMEs pp. 511-527

Sonia Baños‐Caballero, Pedro J. García‐Teruel and Pedro Martínez‐Solano

An analysis of the reasons for the asymmetries surrounding earnings benchmarks pp. 529-554

Bruce K. Bennett and Michael E. Bradbury

Does informed trading occur in the options market? Some revealing clues pp. 555-579

Natividad Blasco, Pilar Corredor and Rafael Santamaría

Cross‐sectional determinants of post‐IPO stock performance: evidence from China pp. 581-603

Xin Chang, Shi Hua Lin, Lewis Tam and George Wong

Narratives in managers’ corporate finance decisions pp. 605-633

Les Coleman, Krishnan Maheswaran and Sean Pinder

Are active fund managers collectors of private information or fast interpreters of public information? pp. 635-662

David Gallagher, Adrian Looi and Matt Pinnuck

Understanding the structure of audit workpaper error knowledge and its relationship with workpaper review performance pp. 663-683

Noel Harding

Role of corporate governance in mitigating the selective disclosure of executive stock option information pp. 685-717

Jodie Nelson, Gerry Gallery and Majella Percy

Strategic timing of earnings announcements? pp. 719-738

Cameron Truong

Volume 50, month 06, 2010

Capital gains taxation and shareholder wealth in takeovers pp. 241-262

Martin Bugeja and Raymond Da Silva Rosa

The effect of investor sophistication on the influence of nonfinancial performance indicators on investors’ judgments pp. 263-280

Paul J. Coram

The flight‐to‐quality effect: a copula‐based analysis pp. 281-299

Robert B. Durand, Markus Junker and Alex Szimayer

Asset allocation and age effects in retirement savings choices pp. 301-319

Paul Gerrans, Marilyn Clark‐Murphy and Craig Speelman

Agency problems and audit fees: further tests of the free cash flow hypothesis pp. 321-350

Paul A. Griffin, David Lont and Yuan Sun

Socially responsible investment fund performance: the impact of screening intensity pp. 351-370

Darren D. Lee, Jacquelyn E. Humphrey, Karen L. Benson and Jason Y. K. Ahn

External auditors’ reliance on internal audit: the impact of sourcing arrangements and consulting activities pp. 371-387

Lois Munro and Jenny Stewart

Divestitures, wealth effects and corporate governance pp. 389-415

Sian Owen, Liting Shi and Alfred Yawson

Corporate communication of financial risk pp. 417-446

Grantley Taylor, Greg Tower and John Neilson

Earnings management following chief executive officer changes: the effect of contemporaneous chairperson and chief financial officer appointments pp. 447-480

Mark Wilson and Liang Wui Wang

Volume 50, month 03, 2010

Cash flow disaggregation and the prediction of future earnings pp. 1-30

Neal Arthur, Marco Cheng and Robert Czernkowski

The determinants of corporate sustainability performance pp. 31-51

Tracy Artiach, Darren Lee, David Nelson and Julie Walker

Underwriter reputation, earnings management and the long‐run performance of initial public offerings pp. 53-78

Shao‐Chi Chang, Tsai‐Yen Chung and Wen‐Chun Lin

Private equity bids in Australia: an exploratory study pp. 79-102

Larelle Chapple, Peter M. Clarkson and Jesse J. King

Persistence and the four‐factor model in the Australian funds market: a note pp. 103-119

Jacquelyn E. Humphrey and Michael A. O’Brien

Does accounting conservatism pay? pp. 121-142

Raghavan J. Iyengar and Ernest M. Zampelli

Size and momentum in European equity markets: empirical findings from varying beta Capital Asset Pricing Model pp. 143-169

George Karathanasis, Konstantinos Kassimatis and Spyros Spyrou

Innate and discretionary accruals quality and corporate governance pp. 171-195

Pamela Kent, James Routledge and Jenny Stewart

Interaction of size, book‐to‐market and momentum effects in Australia pp. 197-219

Michael A. O’Brien, Tim Brailsford and Clive Gaunt

Voluntary disclosure of operating income pp. 221-239

Jilnaught Wong and Norman Wong