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 45, month 12, 2005

Closing call auctions and liquidity pp. 501-518

Michael Aitken, Carole Comerton‐Forde and Alex Frino

Effect of independent expert reports in Australian takeovers pp. 519-536

Martin Bugeja

Modelling conditional heteroscedasticity and jumps in Australian short‐term interest rates pp. 537-551

Kam Fong Chan

Is ‘benchmark beating’ by Australian firms evidence of earnings management? pp. 553-576

Jeff Coulton, Sarah Taylor and Stephen Taylor

Sensitivity of executive pay to accounting performance measures in all‐equity firms pp. 577-595

Raghavan (Raj) J. Iyengar, H. James Williams and Ernest M. Zampelli

Analysis of the learning context, perceptions of the learning environment and approaches to learning accounting: a longitudinal study pp. 597-612

Beverley Jackling

Australian evidence on the determinants and impact of takeover resistance pp. 613-633

Krishnan Maheswaran and Sean Pinder

Changes in risk characteristics of firms issuing hybrid securities: case of convertible bonds pp. 635-651

Atul Rai

Run length and the predictability of stock price reversals pp. 653-671

Juan Yao, Graham Partington and Max Stevenson

Volume 45, month 07, 2005

Do reductions in tick sizes influence liquidity? pp. 171-184

Michael Aitken and Carole Comerton‐Forde

Portfolio selection, diversification and fund‐of‐funds: a note pp. 185-197

Simone Brands and David Gallagher

Can the choice of interpolation method explain the difference between swap prices and futures prices? pp. 199-216

Rob Brown and Victor Fang

Audit committee composition and the use of an industry specialist audit firm pp. 217-239

Yi Meng Chen, Robyn Moroney and Keith Houghton

Internal governance structures and earnings management pp. 241-267

Ryan Davidson, Jenny Goodwin‐Stewart and Pamela Kent

Efficiency of football betting markets: the economic significance of trading strategies pp. 269-281

Philip Gray, Stephen F. Gray and Timothy Roche

Investigation of investors' overconfidence, familiarity and socialization pp. 283-300

Alireza Tourani‐Rad and Stephen Kirkby

Multivariate GARCH hedge ratios and hedging effectiveness in Australian futures markets pp. 301-321

Wenling Yang and David Allen

Volume 45, month 03, 2005

Editorial Note pp. 1-1

Robert Faff

Risk‐taking incentives of executive stock options and the asset substitution problem pp. 3-23

Gerald T. Garvey and Amin Mawani

Australian retail fund performance persistence pp. 25-42

Chris Bilson, Angela Frino and Richard Heaney

Use of derivatives in public sector organizations pp. 43-66

Tim Brailsford, Richard Heaney and Barry Oliver

Impact of the Corporate Law Economic Reform Program Act 1999 on initial public offering prospectus earnings forecasts pp. 67-94

Larelle Chapple, Peter M. Clarkson and Christopher J. Peters

Offer pricing of Australian industrial initial public offers pp. 95-125

Julie Cotter, Michelle Goyen and Sherryl Hegarty

Impact of warrant introductions on the behaviour of underlying stocks: Australian evidence pp. 127-144

Michael Aitken and Reuben Segara

Effect of audit report disclosure on auditor litigation risk pp. 145-169

Steven Mong and Peter Roebuck

Volume 44, month 11, 2004

Signalling power of special dividends in an imputation environment pp. 277-297

Balasingham Balachandran and Tuan Anh Nguyen

Corporate governance, insider ownership and operating performance of Australian initial public offerings pp. 299-328

Maria C. A. Balatbat, Stephen L. Taylor and Terry Walter

Technological and organizational influences on the adoption of activity‐based costing in Australia pp. 329-356

David A. Brown, Peter Booth and Francesco Giacobbe

Commonality in liquidity: Evidence from the Australian Stock Exchange pp. 357-368

Joel Fabre and Alex Frino

Impact of the timing of receipt of an inherited explanation on auditors’ analytical procedures judgements pp. 369-392

Wendy Green

R&D investment and systematic risk pp. 393-418

Yew Kee Ho, Zhenyu Xu and Chee Meng Yap

Interdependence and dynamic linkages between the emerging stock markets of South Asia pp. 419-439

Paresh Narayan, Russell Smyth and Mohan Nandha

Volume 44, month 07, 2004

Vale to Ronald Ma: Emeritus Professor of Accounting, The University of New South Wales pp. 121-122

Greg Whittred

Financial factors in R&D budget setting: the impact of interfunctional market coordination, strategic alliances, and the nature of competition pp. 123-138

Alan S. Dunk and Alan Kilgore

A best choice among asset pricing models? The Conditional Capital Asset Pricing Model in Australia pp. 139-162

Nick Durack, Robert B. Durand and Ross A. Maller

Student performance in tertiary‐level accounting: an international student focus pp. 163-185

Neil Hartnett, Jennifer Römcke and Christine Yap

Ground rental rates and ratchet clauses pp. 187-202

Martin Lally and John Randal

How to measure mutual fund performance: economic versus statistical relevance pp. 203-222

Rogér Otten and Dennis Bams

Accounting based valuation models: what have we learned? pp. 223-255

Gordon Richardson and Surjit Tinaikar

Art as an investment: risk, return and portfolio diversification in major painting markets pp. 257-271

Andrew Worthington and Helen Higgs

Volume 44, month 03, 2004

Impact of intelligent decision aids on expert and novice decision‐makers’ judgments pp. 1-26

Vicky Arnold, Philip A. Collier, Stewart A. Leech and Steve G. Sutton

Size and book to market effects and the Fama French three factor asset pricing model: evidence from the Australian stockmarket pp. 27-44

Clive Gaunt

Australian and US interest rate swap markets: comparison and linkages pp. 45-56

Francis In, Victor Fang and Rob Brown

Examining the forward pricing function of the Australian equity index futures contract pp. 57-73

Irena Ivanovic and Peter Howley

Use of forward versus backward reasoning during audit analytical procedures: evidence from a computerised‐process‐tracing field study pp. 75-95

Ed O'Donnell

Stock preferences and derivative activities of Australian fund managers pp. 97-120

Matt Pinnuck

Volume 43, month 11, 2003

Information content, audit reports and going‐concern: an Australian study pp. 261-282

Max Bessell, Asokan Anandarajan and Ahson Umar

Investment manager characteristics, strategy, top management changes and fund performance pp. 283-309

David Gallagher

Knowledge transfer costs and dependence as determinants of financial reporting pp. 311-330

David Hay

The tick/volatility ratio as a determinant of the compass rose: empirical evidence from decimalisation on the NYSE pp. 331-344

Michael D. McKenzie and Alex Frino

Trends and determinants of Australian managed fund transaction costs pp. 345-363

Jerry Parwada

An analysis of the implications of diversity for students’ first level accounting performance pp. 365-393

Michaela Rankin, Mark Silvester, Mark Vallely and Anne Wyatt

Volume 43, month 07, 2003

Capital structure and financing of SMEs: Australian evidence pp. 123-147

Gavin Cassar and Scott Holmes

Efficient contracting and accounting pp. 149-166

David Emanuel, Jilnaught Wong and Norman Wong

The valuation discount of multi‐segment firms in Australia pp. 167-185

Grant Fleming, Barry Oliver and Steven Skourakis

Capital gains tax and the capital asset pricing model pp. 187-210

Martin Lally and Tony Van Zijl

Accounting and Finance at forty: a retrospective evaluation pp. 211-230

Isaac Otchere

Short‐term interest rate models: valuing interest rate derivatives using a Monte‐Carlo approach pp. 231-259

Sirimon Treepongkaruna and Stephen Gray

Volume 43, month 03, 2003

Earnings management and abnormal returns: Evidence from the 1970–1972 Price Control Regulations pp. 1-19

Robert G. Bowman and Farshid Navissi

Auditor conservatism and voluntary disclosure: Evidence from the Year 2000 systems issue pp. 21-40

Peter M. Clarkson, Colin Ferguson and Jason Hall

Do Australian companies manage earnings to meet simple earnings benchmarks? pp. 41-62

David Holland and Alan Ramsay

Unit initial public offerings: Staged equity or signaling mechanism? pp. 63-85

Martin Lee, Philip Lee and Stephen Taylor

On the robustness of short–term interest rate models pp. 87-121

Sirimon Treepongkaruna and Stephen Gray