Accounting and Finance

2001 - 2025

Current editor(s): Robert Faff

From Accounting and Finance Association of Australia and New Zealand
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Volume 61, month 12, 2021

… More on the use of research templates pp. 5003-5023

Robert Faff and Sumit Lodhia

MD&A readability, auditor characteristics, and audit fees pp. 5025-5050

Le Wang, Xiaoyan Chen, Xing Li and Gaoliang Tian

Tracing dual entry beyond the Eurocentric boundary pp. 5051-5071

Jenny Jing Wang and Corinne Cortese

Speed of adjustment towards target leverage: evidence from a quantile regression analysis pp. 5073-5109

Thao Nguyen, Min Bai, Greg Hou and Cameron Truong

Accounting for intangibles and intellectual capital: a literature review from 2000 to 2020 pp. 5111-5140

Tatiana Garanina, Henri Hussinki and Johannes Dumay

CEO decision horizon and corporate R&D investments: an explanation based on managerial myopia and risk aversion pp. 5141-5175

Yaoqin Li, Xixiong Xu, Yushu Zhu and Mamiza Haq

A visualisation approach for pitching research pp. 5177-5197

Robert Faff and Sebastian Kernbach

Leverage constraints and corporate financing decisions pp. 5199-5230

Liu Yang and Qing Zhou

Determinants of accounting students’ undergraduate learning satisfaction pp. 5231-5254

Ralph Adler, Helen Roberts, Neil Crombie and Keith Dixon

Carbon disclosure: a systematic literature review pp. 5255-5280

Zahra Borghei

How executive remuneration responds to guidance: evidence from the Australian banking industry pp. 5281-5307

Shane Magee, Cheok Man Ng and Sue Wright

Different is better: how unique initial coin offering language in white papers enhances success pp. 5309-5340

Ju‐Chun Yen, Tawei Wang and Yu‐Hung Chen

The informativeness of embedded value reporting to stock price pp. 5341-5376

Derrick W. H. Fung, David Jou, Ai Ju Shao and Jason J. H. Yeh

Boundary management and accounting visibility in social services: a case study pp. 5377-5401

Manzurul Alam and Zahirul Hoque

Analyst bias and forecast consistency pp. 5403-5437

Sanghyuk Byun and Kristin Roland

Financial reporting and corporate innovation: a review of the international literature pp. 5439-5499

Hedy Jiaying Huang, Ahsan Habib, Sophia Li Sun, Ying Liu and Huiting Guo

Tunnelling in asset‐injecting private placements: evidence from China pp. 5501-5522

Weidong Zhang, Jenny Jing Wang, Guomin Luo and Yanqi Sun

Carbon Kuznets curve: a dynamic empirical approach for a panel data pp. 5523-5541

Roxana Pincheira, Felipe Zuniga and Pablo Neudörfer

Accounting conservatism and firm performance during the COVID‐19 pandemic pp. 5543-5579

Li Cui, Pamela Kent, Sujin Kim and Shan Li

Financial `metrics for comparing Australian retirement villages pp. 5581-5611

Timothy Kyng, David Pitt, Sachi Purcal and Jinhui Zhang

The COVID‐19 pandemic: shocks to human capital and policy responses pp. 5613-5630

Guichuan Deng, Jing Shi, Yanli Li and Yin Liao

Does positive CSR increase willingness to invest in a company based on performance? The incremental role of combined assurance pp. 5631-5654

Soon‐Yeow Phang and Hien Hoang

Culturally diverse board and corporate innovation pp. 5655-5679

Xiangxi Tang, Jing Shi, Jianlei Han, Ao Shu and Fulong Xiao

Does credit rating conservatism matter for corporate tax avoidance? pp. 5681-5730

Tao Chen, Sidney Leung and Lingmin Xie

The role of target’s financial statement comparability in the efficiency of takeover decisions pp. 5731-5743

Lien Duong and Thu Phuong Truong

Risk contagion of global stock markets under COVID‐19:A network connectedness method pp. 5745-5782

Honghai Yu, Wangyu Chu, Yu’ang Ding and Xuezhou Zhao

At‐risk acquirers: survival strategy or last‐ditch effort? pp. 5783-5808

Joshua Coyne, Kevin H. Kim and Jayson Talakai

Effect of positive tone in MD&A disclosure on capital structure adjustment speed: evidence from China pp. 5809-5845

Qian Wang, Duowen Wu and Lina Yan

Relationship lending and bank loan covenant violations pp. 5847-5878

Xu Chong Bo, Wenyi Li, Jing Shi, Yi Zheng and Qing Zhou

Comments of the AFAANZ Auditing and Assurance Standards Committee on Proposed International Standard on Auditing 600 (ED 600) pp. 5879-5890

Paul J. Coram, Noel Harding, David Hay, Jahanzeb Khan and Ashna Prasad

Top executive tournament incentives and corporate innovation output pp. 5893-5924

Xianjun Cai, Huifeng Pan, Chengcheng Gao, Chunyang Wang and Liping Lu

Share‐loan pledging and relaxation of share‐repurchase restrictions in China pp. 5925-5964

Qi Guo, Lawrence Kryzanowski, Mingyang Li and Jie Zhang

Is information really efficient for the market? Evidence of confirmatory bias in China pp. 5965-5997

Qingchong Chen, Xiong Xiong and Ya Gao

Follow friends to invest: evidence from the information role of weak ties pp. 5999-6035

Chunxiao Geng, Tusheng Xiao, Chun Yuan and Yanan Zhang

Religious founders and employee welfare pp. 6037-6067

Yaoqin Li

Migrant entrepreneurs and firm innovation pp. 6069-6112

Jie Gao, Huiying Wu, Jiaxing You and Meg Smith

From self‐entertainment to being appreciated: how does social media transfer talent to business? pp. 6113-6146

Feng Chen, Jian Ding, Mochou Li and Bingqing Wang

Modelling of Chinese corporate bond default – A machine learning approach pp. 6147-6191

Zhou Lu and Zhuyao Zhuo

Do inflowing sophisticated investors induce classification shifting? New evidence from market liberalisation in China pp. 6193-6223

Junwei Lu, Xiaoxia Bu and Jing Chen

Digital financial inclusion development, investment diversification, and household extreme portfolio risk pp. 6225-6261

Xiaomeng Lu, Jiaojiao Guo and Hailing Zhou

Does stock market liberalisation restrain corporate financialisation? pp. 6263-6294

Qianwei Ying, Yanyan Zhu, Mengchao Yao and Ziyang Li

An empirical study of Chinese listed firms’ herd behaviour in cross‐border mergers and acquisitions pp. 6295-6331

HaiYue Liu, ShiYi Liu, JiaTian Li and Peng Wu

The power of crowds: can minority shareholder activism promote management earnings forecast accuracy pp. 6333-6385

Yinju Nie and Ming Jia

Volume 61, month 09, 2021

Does science–industry cooperation policy enhance corporate innovation: Evidence from Chinese listed firms pp. 3823-3853

Rong Xu, Conggang Li, Cong Cao and Minghao Fang

Distracted institutional investors and audit risk pp. 3855-3881

Jingyu Yang, Hai Wu and Yangxin Yu

Effect of severe litigation and bank connection on bank financing in China pp. 3883-3914

Hongling Guo and Zuoping Xiao

The impact of voluntary capital adequacy disclosure on bank lending and liquidity creation pp. 3915-3935

Natalya Zelenyuk, Robert Faff and Shams Pathan

Economic policy uncertainty exposure and earnings management: evidence from China pp. 3937-3976

Xin Cui, Shouyu Yao, Zhenming Fang and Hua Wang

Do outliers matter? The predictive ability of average skewness on market returns using robust skewness measures pp. 3977-4006

Xu Chong Bo, Jianlei Han, Yin Liao, Jing Shi and Wu Yan

Industry momentum: an exchange‐traded funds approach pp. 4007-4024

Bruce Vanstone, Tobias Hahn and Dean Earea

Does family ownership always reduce default risk? pp. 4025-4060

Isabel Abinzano, Pilar Corredor and Beatriz Martinez

Is there a trade‐off between environmental performance and financial resilience? International evidence from the subprime crisis pp. 4061-4084

Sylvain Marsat, Guillaume Pijourlet and Muhammad Ullah

The impact of internal and external factors on the relationship between information opacity and open‐market repurchases pp. 4085-4118

Chih‐Wei Wang and Jing‐Yu Peng

Effects of anti‐takeover provisions on the corporate cost of debt: evidence from China pp. 4119-4145

Yumei Feng, Haozhi Huang, Congcong Wang and Qian Xie

Share pledging and financial constraints in China pp. 4147-4189

Zijian Cheng, Zhangxin (Frank) Liu and Yupu Sun

Patenting activity or innovative originality? pp. 4191-4207

Anna Bedford, Le Ma, Nelson Ma and Kristina Vojvoda

Archival research on audit partners: assessing the research field and recommendations for future research pp. 4209-4256

Kris Hardies, Sarowar Hossain and Larelle (Ellie) Chapple

Does compliance with Green Bond Principles bring any benefit to make G20’s ‘Green economy plan’ a reality? pp. 4257-4285

Kariyawasam Galoluwage Madurika Nanayakkara and Sisira Colombage

Bank interest rate risk management and valuation of earnings pp. 4287-4337

Qing L. Burke and Terry D. Warfield

Stock performance under alternative Shariah screening methods: Evidence from Australia pp. 4339-4388

Ali I. El Saleh and Doureige Jurdi

Do accounting information and market environment matter for cross‐asset predictability? pp. 4389-4434

Narongdech Thakerngkiat, Hung T. Nguyen, Nhut H. Nguyen and Nuttawat Visaltanachoti

The ‘right’ level for the superannuation guarantee: identifying the key considerations pp. 4435-4474

Gaurav Khemka, Yifu Tang and Geoffrey J. Warren

The effect of board of directors’ expertise and tax avoidance on corporate debt pp. 4475-4511

Roman Lanis, Grant Richardson, Brett Govendir and Gregory Pazmandy

Effectiveness, efficiency, and fee premiums in audits led by industry specialist partners pp. 4513-4572

Timothy B. Bell and David B. Bryan

Implied volatility smirk in the Australian dollar market pp. 4573-4599

Connor J.A. Stuart, Sebastian A. Gehricke, Jin E. Zhang and Xinfeng Ruan

Lifting the numbers game: identifying key input variables and a best‐performing model to detect financial statement fraud pp. 4601-4638

Adrian Gepp, Kuldeep Kumar and Sukanto Bhattacharya

Firm‐level political risk and Shari’ah compliance: equity capital cost and payouts policy pp. 4639-4667

Jamshid Karimov, Faruk Balli, Hatice Balli and Anne de Bruin

Do IFRS disclosure requirements reduce the cost of capital? Evidence from Australia pp. 4669-4701

Amitav Saha and Sudipta Bose

Intra‐industry spill‐over effect of default: Evidence from the Chinese bond market pp. 4703-4740

Xiaolu Hu, Haoyi Luo, Zijin Xu and Jiang Li

COVID‐19, public attention and the stock market pp. 4741-4756

Liao Xu, Jilong Chen, Xuan Zhang and Jing Zhao

Rethinking capital structure decision and corporate social responsibility in response to COVID‐19 pp. 4757-4788

He Huang and Ye Ye

Recovery from Covid‐19 towards a low‐carbon economy: a role for accounting technologies in designing, implementing and assessing stimulus packages pp. 4789-4831

Binh Bui and Charl de Villiers

Employee disclosures in the grocery industry before the COVID‐19 pandemic pp. 4833-4858

Pamela Kent, Robyn McCormack and Tamara Zunker

Predicting new cases of COVID‐19 and the application to population sustainability analysis pp. 4859-4884

Chengcheng Bei, Shiping Liu, Yin Liao, Gaoliang Tian and Zichen Tian

Behavioural Bias Benefits: Beating Benchmarks By Bundling Bouncy Baskets pp. 4885-4921

Ravi Kashyap

The effect of COVID‐19 on the global stock market pp. 4923-4953

Pattanaporn Chatjuthamard, Pavitra Jindahra, Pattarake Sarajoti and Sirimon Treepongkaruna

Trust and the value of CSR during the global financial crisis pp. 4955-4965

Henk Berkman, Michelle Li and Helen Lu

Tax avoidance and firm risk: evidence from China pp. 4967-5000

Yuqiang Cao, Zhuoan Feng, Meiting Lu and Yaowen Shan

Volume 61, month 06, 2021

The role of accounting quality in corporate liquidity management pp. 2631-2670

Wulung Li

A critical examination of the use of research templates in accounting and finance pp. 2671-2696

Binh Bui

To launder or not to launder: are there positive effects for the economies of countries who launder money? pp. 2697-2716

June Buchanan and Yun Shen

Financing decisions of firms: the roles of legal systems, shareholder rights and creditor rights pp. 2717-2757

Gökhan Özer and İlhan Çam

Corporate social responsibility and information flow pp. 2759-2807

Gary Chen, Bin Wang and Xiaohong Wang

Order imbalance and stock returns: New evidence from the Chinese stock market pp. 2809-2836

Ting Zhang, George J. Jiang and Wei‐Xing Zhou

Gambling and marketing: a systematic literature review using HistCite pp. 2837-2851

June Buchanan and Yun Shen

Self‐interested board of director and stock price crash risk in loss‐making firms pp. 2853-2890

Feng‐Yi Lin, Shen‐Ho Chang, Shaio‐Yan Huang and Teng‐Shih Wang

Corporate governance and carbon performance: role of carbon strategy and awareness of climate risk pp. 2891-2934

Le Luo and Qingliang Tang

Stakeholder and merger and acquisition research: a structured literature review pp. 2935-2964

Simon Segal, James Guthrie and Johannes Dumay

Director expectations gap and hindsight bias pp. 2965-2996

Mitchell Bryce, Muhammad Jahangir Ali and Paul R. Mather

Access to finance and SMEs’ trade credit: evidence from a regression discontinuity design pp. 2997-3029

Wei Yang, Haiyang Li, Gaowen Kong and Dongmin Kong

Governance of tunnelling in developing countries: evidence from Bangladesh pp. 3031-3051

Mohammad Tareq, Muhammad Nurul Houqe and Tony van Zijl

Liquidity and information asymmetry around unscheduled mining announcements pp. 3053-3087

Dean Katselas, Baljit K. Sidhu and Chuan Yu

Publication records of Australian accounting and finance faculty promoted to full professor, set within an international context pp. 3089-3133

Alan Goodacre, Clive Gaunt and Darren Henry

Boardroom gender diversity and CEO pay deviation: Australian evidence pp. 3135-3170

Ammad Ahmed, Muhammad Atif and Ernest Gyapong

Pairs trading and idiosyncratic cash flow risk pp. 3171-3206

Binh Do and Robert Faff

Information linkages among National, NSW, VIC, and QLD real estate markets in Australia pp. 3207-3234

JingJing (Justine) Wang and John S. Croucher

Financial slack, institutional shareholding and enterprise innovation investment: evidence from China pp. 3235-3259

Ke Zhang, Jenny Jing Wang, Yanqi Sun and Sarowar Hossain

Social trust and the speed of corporate leverage adjustment: evidence from around the globe pp. 3261-3303

Peng Huang, Yue Lu and Robert Faff

The primacy of ethics in the provision of financial advice pp. 3305-3327

Aaron Bruhn and Anthony Asher

Pitching research for engagement and impact: a simple tool and illustrative examples pp. 3329-3383

Robert Faff, Tim Kastelle, Micheal Axelsen, Mark Brosnan, Rebecca Michalak and Kathleen Walsh

The effects of reporting frameworks and a company’s financial position on managers’ willingness to invest in corporate social responsibility projects pp. 3385-3425

Yasheng Chen, Johnny Jermias and Jamal A. Nazari

Do females on boards affect acquisition outcomes and target selection: a replication and extension of Levi, Li and Zhang (2014) pp. 3427-3441

Rebecca L. Bachmann and Helen Spiropoulos

How do employees learn from performance measures? Evidence from a local government entity pp. 3443-3480

Joanne Lye, Zahirul Hoque and Lee Parker

Leverage deviation from the target debt ratio and leasing pp. 3481-3515

Hasibul Chowdhury, Shofiqur Rahman and Harikumar Sankaran

Impact of IFRS adoption on audit pricing: evidence from audit hours and unit audit price in the Korean audit market pp. 3517-3564

Minjung Kang, Jung‐wha Lee, Mihye Ha and Moon‐Kyung Cho

Analysis of corporate social disclosures of the apparel industry following crisis: an institutional approach pp. 3565-3600

Suraiyah Akbar and Craig Deegan

Effects of integrating CSR information in financial reports on investors’ firm value estimates pp. 3605-3647

Abdifatah Ahmed Haji, Paul Coram and Indrit Troshani

The choice of financial advisory and independent expert services in takeovers: evidence in a setting where the services are independent pp. 3649-3683

Anna Bedford, Martin Bugeja and Matthew Grosse

The effects of relaxing Australia’s statutory dividend restrictions pp. 3685-3733

Mark Wallis

The long‐run role of innovation in the IPO market: inhibition or promotion? pp. 3735-3779

Lu Jolly Zhou and Mehdi Sadeghi

Practice makes perfect? The effect of CEO and director experience on acquisition performance pp. 3781-3796

Davina Jeganathan, Samir Ghannam and Martin Bugeja

Estimation of a term structure model of carbon prices through state space methods: The European Union emissions trading scheme pp. 3797-3819

Thomas Aspinall, Adrian Gepp, Geoff Harris, Simone Kelly, Colette Southam and Bruce Vanstone

Volume 61, month 04, 2021

Vale to Professor Emeritus David M. Emanuel, 15 April 1944–18 February 2021 pp. 1309-1312

Barry Spicer, Jilnaught Wong and Norman Wong

Who detects corporate fraud under the thriving of the new media? Evidence from Chinese‐listed firms pp. 1313-1343

Yanmei Sun, Xiaoting Sun and Weixing Wu

Eyes on the prize: CEO and director retirement preferences and acquisitions pp. 1345-1361

Victoria Clout, Samir Ghannam, Anna Loyeung and Jin Sug Yang

The economic consequences of fair value disclosures: a manifestation of the buried facts doctrine pp. 1363-1413

Assaf Bar‐Hod, Ester Chen and Ilanit Gavious

Busy directors and firm performance: a replication and extension of Hauser (2018) pp. 1415-1423

Sorin Daniliuc, Lingwei Li and Marvin Wee

The role of the company secretary in facilitating board effectiveness: reporting and compliance pp. 1425-1456

John Nowland, Larelle Chapple and Joseph Johnston

Sarbanes‐Oxley Act and the acquisition of private targets pp. 1457-1487

Gurmeet S. Bhabra, Harjeet S. Bhabra and Ashrafee T. Hossain

Do female CEOs make a difference in firm operations? Evidence from Vietnam pp. 1489-1516

Lai Van Vo, Hazel Thu‐Hien Nguyen and Huong Thi Thu Le

The effect of treasury auctions on 10‐year Treasury note futures pp. 1517-1555

Lee Smales

Using abnormal analyst coverage to unlock new evidence on stock price crash risk pp. 1557-1588

Hasibul Chowdhury, Robert Faff and Khoa Hoang

Measurement concerns and agreement of environmental social governance ratings pp. 1589-1623

Luluk Widyawati

Does policy uncertainty of the blockchain dampen ICO markets? pp. 1625-1637

Shuyu Zhang, Dunli Zhang, Jianming Zheng and Walter Aerts

The impact of learner engagement on performance outcomes: a longitudinal study in accounting education pp. 1639-1664

Vincent Bicudo de Castro, Bhavani Sridharan, Kim Watty and Maryam Safari

Share repurchases and firm innovation pp. 1665-1695

Lily Nguyen, Le Vu and Xiangkang Yin

Financial statement comparability and managers’ use of corporate resources pp. 1697-1742

Jeong‐Bon Kim, Leye Li, Louise Yi Lu and Yangxin Yu

Behavioural portfolio theory revisited: lessons learned from the field pp. 1743-1774

Andreas Oehler and Matthias Horn

Unravelling the integrated information systems and management control paradox: enhancing dynamic capability through business intelligence pp. 1775-1814

Mohamed Z. Elbashir, Steve G. Sutton, Habib Mahama and Vicky Arnold

Testing cause‐and‐effect relationships within a balanced scorecard pp. 1815-1849

Ralph Kober and Deryl Northcott

How does regret affect investor behaviour? Evidence from Chinese stock markets pp. 1851-1896

Prachi Deuskar, Deng Pan, Fei Wu and Hongfeng Zhou

The impact of managerial discretion on fair value information in the Australian agricultural sector pp. 1897-1930

Liyu He, Sue Wright and Elaine Evans

Environmental Kuznets curve bibliographic map: a systematic literature review pp. 1931-1956

Roxana Pincheira and Felipe Zuniga

Do local social norms affect investors’ involvement in social activism? Revisiting the case of US institutional investors pp. 1957-1992

Steven F. Cahan, Chen Chen and Li Chen

Risk of holding stocks with liquidity sensitive to market uncertainty: evidence from China pp. 1993-2029

Ping‐Wen Sun, Yifan Shen, Meifen Qian and Wu Yan

Are Friday announcements special in a continuous disclosure environment? pp. 2031-2067

Larelle Chapple, Lien Duong and Thu Phuong Truong

The value relevance of fair value and historical cost measurements during the financial crisis pp. 2069-2107

Lin Liao, Helen Kang and Richard D. Morris

The effect of stock liquidity on investment efficiency under financing constraints and asymmetric information: Evidence from the United States pp. 2109-2150

Heidi Quah, Janto Haman and Dharmendra Naidu

Does internal information quality impact corporate cash holdings? Evidence from China pp. 2151-2171

Feng Xiong, Yaping Zheng, Zhe An and Si Xu

Rating shopping: evidence from the Chinese corporate debt security market pp. 2173-2200

Zhang Chang, Xiaolu Hu, Zheyao Pan and Jing Shi

New Zealand whole milk powder options pp. 2201-2246

Pakorn Aschakulporn and Jin E. Zhang

What accounting standards were the cause of enforcement actions following IFRS adoption? pp. 2247-2268

Michael E. Bradbury and Tom Scott

Does causally linking nonfinancial measures influence investors' use of management’s disclosures of nonfinancial information? pp. 2269-2299

Lei Dong and Bernard Wong‐On‐Wing

Media attention to locations and the cross‐section of stock returns pp. 2301-2336

Guomei Tang and Xueyong Zhang

Gender, ethnicity and stock liquidity: evidence from South Africa pp. 2337-2377

Ha Thanh Nguyen and Balachandran Muniandy

Earnings momentum meets short‐term return reversal pp. 2379-2405

Zhaobo Zhu, Licheng Sun and Jun Tu

No more excuses! Performance of ESG‐integrated portfolios in Australia pp. 2407-2450

Darren D. Lee, John Hua Fan and Victor S. H. Wong

Short selling and labor investment efficiency: evidence from the Chinese stock market pp. 2451-2476

Hui Ding, Xiaoran Ni and Hongmei Xu

Effects of disclosed audit sanctions on audit firm’s market share in Italy and Spain pp. 2477-2505

Stefano Azzali, Tatiana Mazza and Fernanda Alberto

Internal governance and innovation pp. 2507-2538

Sujuan Xie, Yujiang Chen and Yunguo Liu

Do capital expenditures influence earnings performance: Evidence from loss‐making firms pp. 2539-2575

Sungsoo Kim, Amitav Saha and Sudipta Bose

Corporate tax effects of economic policy uncertainty pp. 2577-2600

Wensheng Kang and Jing Wang

Changes in marginal tax rates over the past three decades in the United States pp. 2601-2624

Xikai Chen, Meiting Lu and Yaowen Shan

Volume 61, month 03, 2021

Australian evidence on analysts' cash flow forecasts: issuance, accuracy and usefulness pp. 3-50

Xiaomeng Chen, Meiting Lu, Yaowen Shan and Yizhou Zhang

Does legal protection affect firm value? Evidence from China’s stock market pp. 51-70

Rong Xu, Xingmei Xu, Junyan Zhang and Conggang Li

Triple‐entry accounting with blockchain: How far have we come? pp. 71-93

Cynthia Weiyi Cai

Is the ex‐ante equity risk premium always positive? Evidence from a new conditional expectations model pp. 95-124

Khoa Hoang and Robert Faff

Is better banking performance associated with financial inclusion and mandated CSR expenditure in a developing country? pp. 125-161

Asit Bhattacharyya, Sue Wright and Md Lutfur Rahman

Special issue: Australian Accounting Standards Board Research Forum pp. 163-167

Kris Peach and Mukesh Garg

The probability of informed trading and mergers and acquisitions pp. 169-203

Martin Bugeja, Meiting Lu, Yaowen Shan and Thomas To

Positive spillover effect and audit quality: a study of cancelling China’s dual audit system pp. 205-239

Rui Zhang, Raymond M. K. Wong, Gaoliang Tian and Meimanage Fonseka

The ability of deferred tax to predict future tax pp. 241-264

Kim Mear, Michael Bradbury and Jill Hooks

Institutions, banking structure and the cost of debt: new international evidence pp. 265-303

Celia Álvarez‐Botas and Víctor M. González

Debt covenants in Japanese loan markets: in comparison with the traditional relationship banking pp. 305-334

Takuma Kochiyama and Ryosuke Nakamura

Environmental, social and governance (ESG) activity and firm performance: a review and consolidation pp. 335-360

Danny Z. X. Huang

CEO characteristics: a review of influential publications and a research agenda pp. 361-385

Yun Shen

Financial misreporting and peer firms' operational efficiency pp. 387-413

Brent Lao and Sheng Yi

Cross‐listings and dividend size and stability: evidence from China pp. 415-465

Zijian Cheng, Charles P. Cullinan, Zhangxin (Frank) Liu and Junrui Zhang

Institutional investors, controlling shareholders and CEO pay‐performance relationship: evidence from China pp. 467-498

Dan Zhang, Shiguang Ma and Xiaofei Pan

The joint information role of analysts’ cash flow and earnings forecasts pp. 499-541

Sandip Dhole, Ferdinand A. Gul, Sagarika Mishra and Ananda M. Pal

Does social trust restrain firm financing violations? Evidence from China pp. 543-560

Baoyin Qiu, Junli Yu and Kam C. Chan

Vertical interlock and the value of cash holdings pp. 561-593

Xin Chen and Chang Yang

Mandatory CSR disclosure, monitoring and investment efficiency: evidence from China pp. 595-644

Li Liu and Gary Gang Tian

The silver tsunami: an enquiry into the financial needs, preferences and behaviours of retirees pp. 645-687

Barbara Chambers, Ruth Walker, Jun Feng and Yuanyuan Gu

Is there an association between Vice‐Chancellors’ compensation and external performance measures? pp. 689-726

Martin Bugeja, Brett Govendir, Zoltan Matolcsy and Greg Pazmandy

Working capital (mis)management – impact of executive age pp. 727-761

Hari P. Adhikari, Marcin W. Krolikowski, James Malm and Nilesh B. Sah

Does managerial ownership influence corporate social responsibility (CSR)? The role of economic policy uncertainty pp. 763-779

Viput Ongsakul, Pornsit Jiraporn and Sirimon Treepongkaruna

Industry regulation, fund characteristics, and the efficiency of Australian private health insurers pp. 781-801

Lan Nguyen and Andrew Worthington

Asymmetric effects of voluntary disclosure on stock liquidity: evidence from 8‐K filings pp. 803-846

Hyunkwon Cho and Robert Kim

Capital regulation and bank risk‐taking – new global evidence pp. 847-884

Roshanthi Dias

How do US investors perceive the risk of local political corruption? Evidence from acquisition announcement pp. 885-912

Xuejun Jiang and Louise Lu

An investigation into student satisfaction, approaches to learning and the learning context in Auditing pp. 913-936

Christina Chiang, Paul K. Wells, Peter Fieger and Divesh S. Sharma

Firm life cycle and debt maturity structure: evidence from China pp. 937-976

Xiaofei Zhang and Longbing Xu

Does prestigious board membership matter? Evidence from New Zealand pp. 977-1015

Mosammet Asma Jahan, Martien Lubberink and Karen Van Peursem

Monitoring or colluding: the role of venture capital investors in the IPO process pp. 1017-1046

Qigui Liu, Jinghua Tang and Gary Tian

Share‐pledging and the cost of debt pp. 1047-1079

Michael Puleo, Michael McDonald and Steven Kozlowski

Research productivity of Australian accounting academics pp. 1081-1104

David Bond, Victoria Clout, Robert M. J. Czernkowski and Anna Wright

Australian not‐for‐profit sector views on the conceptual framework, accounting standards and accounting information pp. 1105-1138

Ralph Kober, Janet Lee and Juliana Ng

Trade credit and cost stickiness pp. 1139-1179

Mabel D. Costa and Ahsan Habib

Does emotional intelligence matter to academic work performance? Evidence from business faculties in Australia pp. 1181-1204

Lu Jiao, Graeme Harrison, Jinhua Chen and Kym Butcher

Enterprise resource planning enabling segmental information reporting practices of UK‐FTSE 100 pp. 1205-1237

Sameh Ammar and Ghassan H. Mardini

Volatile market condition, institutional constraints, and IPO anomaly: evidence from the Chinese market pp. 1239-1275

Mingsheng Li, Desheng Liu, Jing Zhang and Luxiu Zhang

Can multitasking influence professional scepticism? pp. 1277-1306

Dennis D. Fehrenbacher, Anis Triki and Martin Michael Weisner