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 49, month 12, 2009

Market's perception of deferred tax accruals pp. 645-673

Cheryl Chang, Kathleen Herbohn and Irene Tutticci

Effect of outsourcing public sector audits on cost‐efficiency pp. 675-695

Kar‐Ming Chong, Colin Dolley, Keith Houghton and Gary S. Monroe

Governance regulatory changes, International Financial Reporting Standards adoption, and New Zealand audit and non‐audit fees: empirical evidence pp. 697-724

Paul A. Griffin, David Lont and Yuan Sun

Post‐merger strategy and performance: evidence from the US and European banking industries pp. 725-751

Jens Hagendorff and Kevin Keasey

Risk disclosures on the second tier markets of the London Stock Exchange pp. 753-780

Paula Hill and Helen Short

Style timing with the value spread in Australia pp. 781-798

Charles E. Hyde and David Beggs

Effect of diversification on capital structure pp. 799-826

Maurizio La Rocca, Tiziana La Rocca, Dionigi Gerace and Ciorstan Smark

Determination of stock closing prices and hedging performance with stock indices futures pp. 827-847

Hsiu‐Chuan Lee, Cheng‐Yi Chien and Tzu‐Hsiang Liao

An exploratory study of operational reasons to budget pp. 849-871

Prabhu Sivabalan, Peter Booth, Teemu Malmi and David A. Brown

Private placements of convertible securities: stock returns, operating performance and abnormal accruals pp. 873-899

Jan L. Williams and Alex P. Tang

Volume 49, month 09, 2009

Transitional credit modelling and its relationship to market value at risk: an Australian sectoral perspective pp. 425-444

David Allen and Robert Powell

The effects of taxation on put‐call parity pp. 445-464

Karen Alpert

Estimating unobservable valuation parameters for illiquid assets pp. 465-479

Glenn Boyle, Graeme Guthrie and Neil Quigley

Do aggressive funds reallocate their portfolios aggressively? pp. 481-503

Kevin C. H. Chiang and Xiyu (Thomas) Zhou

Leveraged superannuation pp. 505-529

Peter Dunn, Scott Francis and Jason Hall

Managerial incentives and corporate leverage: evidence from the United Kingdom pp. 531-553

Chris Florackis and Aydin Ozkan

Anomalies and stock returns: Australian evidence pp. 555-576

Philip Gharghori, Ronald Lee and Madhu Veeraraghavan

Agenda formation and accounting standards setting: lessons from the standards setters pp. 577-598

Bryan A. Howieson

Are non‐audit services associated with firm value? Evidence from financial information system‐related services pp. 599-617

Kam‐Wah Lai and Gopal V. Krishnan

Ethical evaluations and behavioural intentions of early career accountants: the impact of mentors, peers and individual attributes pp. 619-643

Lisa McManus and Nava Subramaniam

Volume 49, month 06, 2009

Earnings characteristics and analysts’ differential interpretation of earnings announcements: An empirical analysis pp. 223-246

Anwer S. Ahmed, Minsup Song and Douglas E. Stevens

Alternative event study methodology for detecting dividend signals in the context of joint dividend and earnings announcements pp. 247-265

Warwick Anderson

Audit committees and earnings quality pp. 267-290

Peter Baxter and Julie Cotter

Dividend preference of tradable‐share and non‐tradable‐share holders in Mainland China pp. 291-316

Louis T. W. Cheng, Hung‐Gay Fung and Tak Yan Leung

Impact of earnings performance on price‐sensitive disclosures under the Australian continuous disclosure regime pp. 317-339

Grace Chia‐Man Hsu

Impact of International Financial Reporting Standard adoption on key financial ratios pp. 341-361

Anna‐Maija Lantto and Petri Sahlström

Effect of ownership structure on underinvestment and overinvestment: empirical evidence from Spain pp. 363-383

Julio Pindado and Chabela De La Torre

Information and volatility links in the foreign exchange market pp. 385-405

Sirimon Treepongkaruna and Stephen Gray

Do uninformed crossed and internalized trades tap into unexpressed liquidity? The case of Nokia pp. 407-424

Joakim Westerholm

Volume 49, month 03, 2009

Impact of a tick size reduction on liquidity: evidence from the Sydney Futures Exchange pp. 1-20

Kiril Alampieski and Andrew Lepone

Fundamental and technical analysis: substitutes or complements? pp. 21-36

Jenni L. Bettman, Stephen J. Sault and Emma L. Schultz

Black economic empowerment, legitimacy and the value added statement: evidence from post‐apartheid South Africa pp. 37-58

Steven F. Cahan and Chris J. Van Staden

Threshold citation analysis of influential articles, journals, institutions and researchers in accounting pp. 59-74

Kam C. Chan and Kartono Liano

Knowledge transfer in project reviews: the effect of self‐justification bias and moral hazard pp. 75-93

Mandy M. Cheng, Axel K‐D Schulz and Peter Booth

Accruals quality and corporate cash holdings pp. 95-115

Pedro J. García‐Teruel, Pedro Martínez‐Solano and Juan Pedro Sánchez‐Ballesta

Goodwill impairment as a reflection of investment opportunities pp. 117-140

Jayne M. Godfrey and Ping‐Sheng Koh

Influences on the supply of accounting graduates in Australia: a focus on international students pp. 141-159

Beverley Jackling and Monica Keneley

Corporate governance and chief executive officer dismissal following poor performance: Australian evidence pp. 161-182

James Lau, Philip Sinnadurai and Sue Wright

Cue usage in financial statement fraud risk assessments: effects of technical knowledge and decision aid use pp. 183-205

Jean‐Lin Seow

Volatility linkages of the equity, bond and money markets: an implied volatility approach pp. 207-219

Kent Wang

Volume 48, month 12, 2008

Vale to Jill McKinnon pp. 519-519

Sue Wright and Graeme Harrison

Dividend payout and executive compensation: theory and evidence pp. 521-541

Nalinaksha Bhattacharyya, Amin Mawani and Cameron Morrill

Internal audit, alternative internal audit structures and the level of misappropriation of assets fraud pp. 543-559

Paul Coram, Colin Ferguson and Robyn Moroney

Limit order book, anonymity and market liquidity: evidence from the Sydney Futures Exchange pp. 561-573

Alex Frino, Dionigi Gerace and Andrew Lepone

Auditor reporting and earnings management: some additional evidence pp. 575-601

Kathleen Herbohn and Vanitha Ragunathan

An analysis of majority owner‐managed companies in the UK pp. 603-623

David Hillier and Patrick McColgan

Did the goodwill accounting standard impose material economic consequences on Australian acquirers? pp. 625-647

Kieran James, Janice How and Peter Verhoeven

Corporate governance and disclosures on the transition to International Financial Reporting Standards pp. 649-671

Pamela Kent and Jenny Stewart

Estimating and validating a firm‐year‐specific measure of conservatism: Australian evidence pp. 673-695

Cheng Lai and Stephen L. Taylor

Quantifying the advantage of secondary mathematics study for accounting and finance undergraduates pp. 697-718

Jamie Alcock, Sophie Cockcroft and Frank Finn

Impact of investors’ status on their evaluation of positive and negative, and past and future information pp. 719-739

Anna M. Cianci and Diana Falsetta

Accounting irregularities, management compensation structure and information asymmetry pp. 741-760

Fayez A. Elayan, Jingyu Li and Thomas O. Meyer

Benchmarking benchmarks: measuring characteristic selectivity using portfolio holdings data pp. 761-781

Kingsley Fong, David Gallagher and Adrian Lee

Economic significance of predictability in Australian equities pp. 783-805

Philip Gray

Australian equity mutual fund size effects pp. 807-827

Richard Heaney

Is liquidity the missing link? pp. 829-845

Manapon Limkriangkrai, Robert B. Durand and Iain Watson

Disclosure of the impacts of adopting Australian equivalents of International Financial Reporting Standards pp. 847-870

Philip D. Palmer

Volume 48, month 09, 2008

Internal capital market subsidies and industry downturns pp. 337-361

Charles A. Brown and Chris R. McNeil

Valuing executive stock options: performance hurdles, early exercise and stochastic volatility pp. 363-389

Philip Brown and Alex Szimayer

Audit quality, auditor compensation and initial public offering underpricing pp. 391-416

Xin Chang, André F. Gygax, Elaine Oon and Hong Feng Zhang

Is there information content from insider trading activities preceding earnings and dividend announcements in Hong Kong? pp. 417-437

Louis T. W. Cheng and T. Y. Leung

Cost of capital equations under the Australian imputation tax system pp. 439-460

Mike Dempsey and Graham Partington

Simulated financial dealing room: learning discovery and student accountability pp. 461-474

Rod Lambert, Kevin Tant and John Watson

Earnings persistence, accruals and managerial share ownership pp. 475-502

Rosalyn Oei, Alan Ramsay and Paul Mather

Integrating a virtual learning environment into a second‐year accounting course: determinants of overall student perception pp. 503-518

Paul Wells, Paul De Lange and Peter Fieger

Volume 48, month 06, 2008

Value relevance of voluntary disclosure in the annual report pp. 159-180

Jesper Banghøj and Thomas Plenborg

Non‐audit fees, long‐term auditor–client relationships and earnings management pp. 181-207

Steven Cahan, David Emanuel, David Hay and Norman Wong

Do students’ perceptions matter? A study of the effect of students’ perceptions on academic performance pp. 209-231

Aldónio Ferreira and Andrijani Santoso

Is the audit services market competitive following Arthur Andersen's collapse? pp. 233-258

Jane Hamilton, Yang Li and Donald Stokes

Auditor independence, executive pay and firm performance pp. 259-278

Raghavan J. Iyengar and Ernest M. Zampelli

What skills and attributes does an accounting graduate need? Evidence from student perceptions and employer expectations pp. 279-300

Marie H. Kavanagh and Lyndal Drennan

Effect of different types of feedback on the level of auditors’ configural information processing pp. 301-318

Patrick W. Leung and Ken T. Trotman

Comparative performance of UK mutual building societies and stock retail banks: further evidence pp. 319-336

Radha K. Shiwakoti, Kevin Keasey and Robert Hudson

Volume 48, month 03, 2008

Financial analysts and price discovery pp. 1-24

Michael Aitken, Niall Almeida, Frederick H. deB. Harris and Thomas McInish

On‐market share buybacks, exercisable share options and earnings management pp. 25-49

Balasingham Balachandran, Keryn Chalmers and Janto Haman

Effect of regulatory oversight on the association between internal governance characteristics and audit fees pp. 51-71

El’fred Boo and Divesh Sharma

Re‐examination of the historical equity risk premium in Australia pp. 73-97

Tim Brailsford, John C. Handley and Krishnan Maheswaran

Does accounting choice influence US investment in non‐US companies? Evidence from US institutional investment in Australian companies pp. 99-121

Shrutika Chugh and Neil Fargher

Is international trust performance predictable over time? A note pp. 123-132

Jonathan Fletcher and Andrew Marshall

Relationship between franking credits and the market risk premium: a reply pp. 133-142

Stephen Gray and Jason Hall

Relationship between franking credits and the market risk premium: a comment pp. 143-151

Martin Lally

Relation between franking credits and the market risk premium: a comment pp. 153-158

Giang Truong and Graham Partington