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 47, month 12, 2007

Adoption of activity management practices in public sector organizations pp. 551-569

Kevin Baird

Momentum investing and the asset allocation decision pp. 571-598

Karen L. Benson, David Gallagher and Patrick Teodorowski

On the intertemporal value relevance of conventional financial accounting in Australia pp. 599-622

Mark Brimble and Allan Hodgson

Influence of cultural factors on price clustering and price resistance in China's stock markets pp. 623-641

Bill M. Cai, Charlie X. Cai and Kevin Keasey

Termination fees in a ‘bright line’ jurisdiction pp. 643-665

Larelle Chapple, Blake Christensen and Peter M. Clarkson

Impact of stakeholder characteristics on voluntary dissemination of interim information and communication of its level of assurance pp. 667-691

Lei Chen, Elizabeth Carson and Roger Simnett

Investor confusion and similarly identified securities pp. 693-711

J. R. Davies, David Hillier and Juliane Thamm

Market behaviour around bankruptcy announcements: evidence from the Australian Stock Exchange pp. 713-730

Alex Frino, Stewart Jones and Jin Boon Wong

Volume 47, month 09, 2007

Use of loan loss provisions for capital, earnings management and signalling by Australian banks pp. 357-379

Asokan Anandarajan, Iftekhar Hasan and Cornelia McCarthy

Accounting losses and earnings conservatism: evidence from Australian Generally Accepted Accounting Principles pp. 381-400

Harishankar Balkrishna, Jeffrey J. Coulton and Stephen L. Taylor

Initiating coverage, broker reputation and management earnings forecasts in Australia pp. 401-421

Rob Brown, Howard W. H. Chan and Yew Kee Ho

Note on audit fee premiums to client size and industry specialization pp. 423-446

Elizabeth Carson and Neil Fargher

Portfolio construction incorporating asymmetric dependence structures: a user's guide pp. 447-472

Anthony Hatherley and Jamie Alcock

The horse has bolted: revisiting the market reaction to going concern modifications of audit reports pp. 473-493

Kathleen Herbohn, Vanitha Ragunathan and Robert Garsden

Liquidity commonality and the intervalling effect pp. 495-512

David Hillier, Joe Hillier and Khine Kyaw

Forecast accuracy in initial public offerings and the impact of external constraints relative to managerial choice: a research note pp. 513-525

Norashikin Ismail and Pauline Weetman

Do principles‐based accounting standards lead to biased financial reporting? An Australian experiment pp. 527-550

Jim Psaros

Volume 47, month 06, 2007

What determines early exercise of employee stock options in Australia? pp. 165-185

Tristan Boyd, Philip Brown and Alex Szimayer

Global ranking of accounting programmes and the elite effect in accounting research pp. 187-220

Kam C. Chan, Carl R. Chen and Louis T. W. Cheng

Effect of perceived conflict among multiple performance goals and goal difficulty on task performance pp. 221-242

Mandy M. Cheng, Peter F. Luckett and Habib Mahama

Institutional investment flows and the determinants of top fund manager turnover pp. 243-266

Elor Dishi, David Gallagher and Jerry Parwada

Will investors change their superannuation fund given the choice? pp. 267-283

Tim Fry, Richard Heaney and Warren McKeown

Information content and recency effect of the audit report in loan rating decisions pp. 285-304

Andrés Guiral‐Contreras, Jose A. Gonzalo‐Angulo and Waymond Rodgers

Accountability and value enhancement roles of corporate governance pp. 305-333

Ping‐Sheng Koh, Stacie Kelley Laplante and Yen H. Tong

Factors influencing organizations to improve data quality in their information systems pp. 335-355

Sing What Tee, Paul L. Bowen, Peta Doyle and Fiona H. Rohde

Volume 47, month 03, 2007

An empirical investigation of earnings restatements by Australian firms pp. 1-22

Kamran Ahmed and John Goodwin

Effects of taxation for option writers: an Australian perspective pp. 23-45

Karen Alpert and Warren James Knight

Success of activity management practices: the influence of organizational and cultural factors pp. 47-67

Kevin Baird, Graeme Harrison and Robert Reeve

Extending the capital asset pricing model: the reward beta approach pp. 69-83

Graham Bornholt

Effects of financial constraints on corporate policies in Australia pp. 85-108

Xin Chang, Tek Jun Tan, George Wong and Hongfeng Zhang

Modelling exchange‐traded barrier options traded in the Australian options market pp. 109-122

Steve Easton and Richard Gerlach

Does access to tutorial solutions enhance student performance? Evidence from an accounting course pp. 123-142

Reza M. Monem

Evaluating a method of integrating generic skills with accounting content based on a functional theory of meaning pp. 143-163

Samantha Sin, Alan Jones and Peter Petocz

Volume 46, month 12, 2006

Is older goodwill value relevant? pp. 519-535

Martin Bugeja and Natalie Gallery

Incentives to underprice pp. 537-551

Graeme Camp, Aimee Comer and Janice C. Y. How

Relative accuracy and predictive ability of direct valuation methods, price to aggregate earnings method and a hybrid approach pp. 553-575

Lucie Courteau, Jennifer L. Kao, Terry O’Keefe and Gordon D. Richardson

In America's thrall: the effects of the US market and US security characteristics on Australian stock returns pp. 577-604

Robert B. Durand, Manapon Limkriangkrai and Gary Smith

Morningstar ratings and future performance pp. 605-628

Paul Gerrans

Australia's switch to international financial reporting standards: a perspective from account preparers pp. 629-652

Stewart Jones and Alison D. Higgins

Assurance provided by auditors’ reports on prospective financial information: implications for the expectation gap pp. 653-676

Peter Schelluch and Grant Gay

Environmental social controls and capital investments: Australian evidence pp. 677-695

Dorothy Wood and Donald G. Ross

Australian evidence on student expectations and perceptions of introductory business finance pp. 697-713

Balasingham Balachandran, Michael Skully, Kevin Tant and John Watson

Does corporate governance transparency affect the accuracy of analyst forecasts? pp. 715-732

Gauri Bhat, Ole‐Kristian Hope and Tony Kang

Ownership–efficiency relationship and the measurement selection bias pp. 733-754

Richard Bozec, Mohamed Dia and Gaétan Breton

Effect of credit rating changes on Australian stock returns pp. 755-769

Elisa Choy, Stephen Gray and Vanitha Ragunathan

Chief executive officer remuneration disclosure quality: corporate responses to an evolving disclosure environment pp. 771-796

Peter Clarkson, Ami Lammerts Van Bueren and Julie Walker

Non‐audit services, auditor quality and the value relevance of earnings pp. 797-817

Ferdinand Gul, Judy Tsui and Dan S. Dhaliwal

Information trading by corporate insiders based on accounting accruals: forecasting economic performance pp. 819-842

Allan Hodgson and Bart Van Praag

Identifiable intangible asset disclosures, stock prices and future earnings pp. 843-863

Adam Ritter and Peter Wells

Benchmarking Australian fixed interest fund performance: finding the optimal factors pp. 865-898

Victor Soucik and David Allen

Volume 46, month 09, 2006

New Zealand mutual funds: measuring performance and persistence in performance pp. 347-363

Rob Bauer, Rogér Otten and Alireza Tourani-Rad

Accounting graduates’ perceptions of skills emphasis in undergraduate courses: an investigation from two Victorian universities pp. 365-386

Paul De Lange, Beverley Jackling and Anne‐Marie Gut

Relation between external audit fees, audit committee characteristics and internal audit pp. 387-404

Jenny Goodwin‐Stewart and Pamela Kent

Relationship between franking credits and the market risk premium pp. 405-428

Stephen Gray and Jason Hall

Characteristics of UK firms related to timing of adoption of Statement of Standard Accounting Practice No. 20 pp. 429-455

George Emmanuel Iatridis and Nathan Lael Joseph

Capitalized intangibles and financial analysts pp. 457-479

Zoltan Matolcsy and Anne Wyatt

Australian chief executive officer remuneration: pay and performance pp. 481-497

Rachel Merhebi, Kerry Pattenden, Peter Swan and Xianming Zhou

Impact of on‐field football success on the off‐field financial performance of AFL football clubs pp. 499-517

Matt Pinnuck and Brad Potter

Volume 46, month 06, 2006

Active investment manager portfolios and preferences for stock characteristics pp. 169-190

Simone Brands, David Gallagher and Adrian Looi

Does market misvaluation help explain share market long‐run underperformance following a seasoned equity issue? pp. 191-219

Philip Brown, Gerry Gallery and Olivia Goei

Revisiting the corroboration effects of earnings and dividend announcements pp. 221-241

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

Effect of cognitive style and professional development on the initiation of radical and non‐radical management accounting innovations pp. 243-264

David Emsley, Barbara Nevicky and Graeme Harrison

Should there exist secondary markets for executive stock options? pp. 265-283

Juha‐Pekka Kallunki, Jussi Nikkinen, Petri Sahlström and Kristina Wichmann

Financial covenants in the markets for public and private debt pp. 285-307

Paul Mather and Graham Peirson

Bayesian comparison of several continuous time models of the Australian short rate pp. 309-326

Andrew D. Sanford and Gael Martin

Data preprocessing and data parsimony in corporate failure forecast models: evidence from Australian materials industry pp. 327-345

Weiping Wu, Vincent Cheng Siong Lee and Ting Yean Tan

Volume 46, month 03, 2006

Payback without apology pp. 1-10

Glenn Boyle and Graeme Guthrie

Internal audit outsourcing in Australia pp. 11-30

Peter Carey, Nava Subramaniam and Karin Chua Wee Ching

Market reaction to takeover rumour in Internet Discussion Sites pp. 31-52

Peter M. Clarkson, Daniel Joyce and Irene Tutticci

Measuring moral judgement and the implications of cooperative education and rule‐based learning pp. 53-70

Steven Dellaportas, Barry J. Cooper and Philomena Leung

Eurobond underwriter spreads pp. 71-95

Neil Esho, Michael G. Kollo and Ian G. Sharpe

What matters in audit pricing: industry specialization or overall market leadership? pp. 97-106

Andrew C. Ferguson, Jere R. Francis and Donald J. Stokes

R&D, knowledge spillovers and stock volatility pp. 107-124

Michael K. Fung

Trading behaviour and the performance of daily institutional trades pp. 125-147

David Gallagher and Adrian Looi

Are there nonlinearities in short‐term interest rates? pp. 149-167

Sirimon Treepongkaruna and Stephen Gray