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 60, month 12, 2020

Sixty years of Accounting & Finance: a bibliometric analysis of major research themes and contributions pp. 3217-3251

Martina K. Linnenluecke, Mauricio Marrone and Abhay K. Singh

Levered and inverse VIX ETP option contract adjustments: No harm, no foul? pp. 3253-3277

Angel Tengulov and Robert E. Whaley

The effects of environmental regulation on the stock market: the French experience pp. 3279-3304

Huy Pham, Vikash Ramiah and Imad Moosa

Board gender composition, board independence and sustainable supply chain responsibility pp. 3305-3339

Samuel Benjamin, Mansi Mansi and Rakesh Pandey

Nudging the financial market? A review of the nudge theory pp. 3341-3365

Cynthia Weiyi Cai

The role of the national institutional environment in IFRS convergence: a new approach pp. 3367-3406

June Cao and Chris Patel

How much does tax erode fund excess returns? pp. 3407-3446

Zhe Chen, David Gallagher, Graham Harman, Geoffrey J. Warren and Lihui Xi

Are individual investors liquidity providers around earnings announcements? Evidence from an emerging market pp. 3447-3475

Zhijuan Chen, William T. Lin, Changfeng Ma and Kent Wang

Stock market volatility: friend or foe? pp. 3477-3492

Michael Dempsey, Abeyratna Gunasekarage and Thanh Tan Truong

The unintended consequences of voluntary adoption of clawback provisions on managerial ability pp. 3493-3526

Dina El Mahdy

Financial applications of semidefinite programming: a review and call for interdisciplinary research pp. 3527-3555

Adrian Gepp, Geoff Harris and Bruce Vanstone

Opacity and the comovement in the stock prices of banks pp. 3557-3580

Benjamin Blau, Todd Griffith and Ryan J. Whitby

Does takeover competition affect acquisition choices and bidding firm performance? Australian evidence pp. 3581-3619

Robert Faff, Abeyratna Gunasekarage and Syed M. M. Shams

Understanding participation in accounting standard‐setting: the case of AASB ED 192 Revised Differential Reporting Framework pp. 3621-3645

Karen Handley, Elaine Evans and Sue Wright

High accruals momentum pp. 3647-3679

Xiaoting Hao, Juwon Jang and Eunju Lee

Short‐selling and cost of equity: evidence from China pp. 3681-3707

Ning Hu, Siqi Lu, Tao Ma and Jianfang Ye

Strategic insider trading around earnings announcements in Australia pp. 3709-3741

Dean Katselas

Why is trait scepticism not consistently reflected in state scepticism? An exploratory study into the role of aesthetic engagement pp. 3743-3774

Mohammad Jahanzeb Khan and Noel Harding

Effects of investor tax heterogeneity on stock prices and trading behaviour around the ex‐dividend day: the case of Australia pp. 3775-3812

Nguyen Ngoc Anh Le, Xiangkang Yin and Jing Zhao

Asset pricing and energy consumption risk pp. 3813-3850

Ashley Lim, Yihui Lan and Sirimon Treepongkaruna

Equity risk versus retirement adequacy: asset allocation solutions for KiwiSaver pp. 3851-3873

Kirsten L. MacDonald, Robert Bianchi and Michael Drew

Market response of US equities to domestic natural disasters: industry‐based evidence pp. 3875-3904

Ihtisham Abdul Malik, Robert Faff and Kam F. Chan

An empirical assessment of proposed solutions for resolving scale problems in value relevance accounting research pp. 3905-3933

Juana Aledo Martínez, Juan Manuel García Lara, Maria T. Gonzalez-Perez and Christos A. Grambovas

Economic policy uncertainty and firm tax avoidance pp. 3935-3978

My Nguyen and Justin Hung Nguyen

A response surface analysis of critical values for the lead‐lag ratio with application to high frequency and non‐synchronous financial data pp. 3979-3990

Michael O'Neill and Gulasekaran Rajaguru

Abnormal returns and asymmetric information surrounding strategic and financial acquisitions pp. 3991-4030

Sarah Osborne

Female directors on the board and cost of debt: evidence from Australia pp. 4031-4060

Rakesh Pandey, Pallab Kumar Biswas, Muhammad Jahangir Ali and Mansi Mansi

Analyst versus model‐based earnings forecasts: implied cost of capital applications pp. 4061-4092

Alexander P. Paton, Damien Cannavan, Stephen Gray and Khoa Hoang

Confirmation bias in accounting judgments: the case for International Financial Reporting Standards for small and medium‐sized enterprises pp. 4093-4119

Dinuja Perera, Parmod Chand and Rajni Mala

Impacts of the timing of the discovery of a subsequent event on the auditors’ approach to subsequent events pp. 4121-4146

Soon‐Yeow Phang

Estimating the rank of a beta matrix: a GMM approach pp. 4147-4173

Yu Ren and Qin Wang

Death spiral PIPEs: a reconsideration of the evidence pp. 4175-4194

Karen Benson, Martina K. Linnenluecke, David Morrison and Sviatoslav Rosov

Environmental, social, and governance practices and perceived tail risk pp. 4195-4224

Michael Shafer and Edward Szado

How efficient is the market for Australian firms’ earnings information? pp. 4225-4255

Stephen Taylor and Alex Tong

Ethnic board diversity, earnings quality and institutional investors: evidence from Malaysian corporate boards pp. 4257-4290

Chwee Ming Tee and Puspavathy Rassiah

Can banks monitor small business borrowers effectively using hard information? pp. 4291-4330

Daisuke Tsuruta

How managers use culture and controls to impose a ‘996’ work regime in China that constitutes modern slavery pp. 4331-4359

Jenny Jing Wang

Financial well‐being amongst elderly Australians: the role of consumption patterns and financial literacy pp. 4361-4386

Rui Xue, Adrian Gepp, Terry J. O'Neill, Steven Stern and Bruce Vanstone

Size‐conditioned mandatory capital adequacy disclosure and bank intermediation pp. 4387-4417

Natalya Zelenyuk, Robert Faff and Shams Pathan

Saving or tunnelling: value effects of tax avoidance in Chinese listed local government‐controlled firms pp. 4421-4465

Wenzhou Qu, Shaoqing Kang and Lihong Wang

Can non‐executive equity incentives reduce internal control ineffectiveness? Evidence from China pp. 4467-4496

Dunli Zhang, Ting Zhang and Guanghua Ma

Board reforms and the cost of equity: International evidence pp. 4497-4531

Maoliang Li, Ji Wu, Liansheng Zhang and Liping Zou

Employee quality and audit fee: evidence from China pp. 4533-4566

Xing Li, Xia Chen, Baolei Qi and Gaoliang Tian

Does economic policy uncertainty raise corporate precautionary cash holdings? Evidence from China pp. 4567-4592

Xin Su, Shengshi Zhou, Rui Xue and Jinfang Tian

Does an item change trigger earnings management? Evidence from asset disposal income in China pp. 4593-4619

Qi Yang and Dejun Wu

Institutional investors’ information seeking and stock price crash risk: nonlinear relationship based on management’s opportunistic behaviour pp. 4621-4649

Jiangyuan Wang, Guangqiang Liu and Qisong Xiong

Managerial risk appetite and asymmetry cost behavior: evidence from China pp. 4651-4692

Ziyang Li, Qianwei Ying, Yuying Chen and Xuehui Zhang

Audit partner rotation and negative information hoarding: evidence from China pp. 4693-4722

Yujie Zhao, Nianhang Xu, Donghua Zhou and Kam C. Chan

Political embeddedness and firms’ choices of earnings management strategies in China pp. 4723-4755

Zhi Wang, Geert Braam, Daniel Reimsbach and Jiaxin Wang

Top executives’ early‐life experience and financial disclosure quality: impact from the Great Chinese Famine pp. 4757-4793

Shouyu Yao, Zhuoqun Wang, Mengyue Sun, Jing Liao and Feiyang Cheng

Do ETF flows increase market efficiency? Evidence from China pp. 4795-4819

Jilong Chen, Liao Xu and Yang Zhao

Do checks on bureaucrats improve firm value? Evidence from a natural experiment pp. 4821-4844

Jiafu An, Seth Armitage, Wenxuan Hou and Xianda Liu

Volume 60, month 09, 2020

Towards measuring professionalism in accounting pp. 1907-1941

Ralph Adler and Gregory Liyanarachchi

The pricing of accruals quality in credit default swap spreads pp. 1943-1977

Pervaiz Alam, Xiaoling Pu, Barry Hettler and Hai Lin

Interventionist research in accounting: reflections on the good, the bad and the ugly pp. 1979-2006

Vicki C. Baard and John Dumay

The impact of audit quality in rights offerings pp. 2007-2037

Balasingham Balachandran, Robert Faff, Lily H. G. Nguyen and Premkanth Puwanenthiren

Bond market integration of emerging economies and bilateral linkages pp. 2039-2062

Faruk Balli, Xuan Hu and Faisal Rana

Does gender matter? The association between gender and the use of management control systems and performance measures pp. 2063-2098

Belete J. Bobe and Ralph Kober

Accounting students’ perceptions of effective teaching and approaches to learning: impact on overall student satisfaction pp. 2099-2143

Belete Bobe and Barry J. Cooper

Summary annual reports: length, readability and content pp. 2145-2165

Michael E. Bradbury, Pei___Chi Kelly Hsiao and Tom Scott

Initial public offering prospectus forecast errors and mandatory explanations: evidence from New Zealand pp. 2167-2202

Li Chen, David Hay and Jingyuan Zhuang

Toward understanding short‐selling activity: demand and supply pp. 2203-2230

Adrian (Wai-Kong) Cheung, Hung Wan Kot, Eric F. Y. Lam and Harry K. M. Leung

Overnight block trades in the Korean stock market pp. 2231-2261

Chune Young Chung, Seok‐Kyun Hur and Suk Bong Kim

Has the value of cash increased over time? pp. 2263-2299

Ji‐Woong Chung, Boochun Jung and Duri Park

Transforming accounting curricula to enhance integrative learning pp. 2301-2338

Bonnie Amelia Dean, Stephanie Perkiss, Milica Simic Misic and Karina Luzia

Observations of supervisors and an actuarial research student on the qualitative research process pp. 2339-2360

Jiajie Du, Aaron Bruhn and Bronwen Whiting

Audit committee characteristics and financial statement comparability pp. 2361-2395

Medhat Endrawes, Zhuoan Feng, Meiting Lu and Yaowen Shan

Real earnings management around CEO turnovers pp. 2397-2426

Paul G. Geertsema, David Lont and Helen Lu

Principal leadership style and school performance: mediating roles of risk management culture and management control systems use in Australian schools pp. 2427-2466

Maleen Z. Gong and Nava Subramaniam

Investor reaction to accounting misstatements under IFRS: Australian evidence pp. 2467-2512

John Goodwin, Yigit Atilgan, Serif Aziz Simsir and Kamran Ahmed

Business strategies and annual report readability pp. 2513-2547

Ahsan Habib and Mostafa Monzur Hasan

Return windows and the value relevance of earnings pp. 2549-2583

Wen He, Hwee Cheng Tan and Leon Wong

IASB's independence in the due process: an examination of interest groups’ influence on the development of IFRS 9 pp. 2585-2615

Samindi Ishara Hewa, Rajni Mala and Jinhua Chen

The seasonality of gold prices in China does the risk‐aversion level matter? pp. 2617-2664

Thi Hong Van Hoang, Zhenzhen Zhu, Bing Xiao and Wing-Keung Wong

Does stronger corporate governance constrain insider trading? Asymmetric evidence from Australia pp. 2665-2687

Allan Hodgson, Michael Seamer and Katherine Uylangco

Gauging the development of innovative capabilities in Accounting and Finance students: can they drive the national innovation agenda? pp. 2689-2715

Denise Jackson

The change in the value relevance of accounting information after mergers and acquisitions: evidence from the adoption of SFAS 141(R) pp. 2717-2757

Shin Hyoung Kwon and Guannan Wang

Drivers of research impact: evidence from the top three finance journals pp. 2759-2809

Chongyu Dang and Zhichuan (Frank) Li

Structural holes and hedge fund return comovement: evidence from network‐connected stock hedge funds in China pp. 2811-2841

Lu Li, Yang Li, Xueding Wang and Tusheng Xiao

Rollover risk and managerial cost adjustment decisions pp. 2843-2878

Wu‐Lung Li and Kenneth Zheng

Pitching research: ‘Qualitative cousins’, the ‘extended family’ and ‘living harmoniously’ pp. 2879-2887

Sumit Lodhia

Margin trading and price efficiency: information content or price‐adjustment speed? pp. 2889-2918

Dayong Lv and Wenfeng Wu

The discrete and differential impact of monetary policy pp. 2919-2937

Bronwyn McCredie

Earnings volatility, ambiguity, and crisis‐period stock returns pp. 2939-2963

Anwer S. Ahmed, Andrew S. McMartin and Irfan Safdar

Economic crisis and determinants of solvency in the insurance sector: new evidence from Spain pp. 2965-2994

Ignacio Moreno, Purificación Parrado‐Martínez and Antonio Trujillo‐Ponce

Past managerial guidance and returns to variance trading around earnings announcements pp. 2995-3031

Thaddeus Neururer

Quality investing in Asian stock markets pp. 3033-3064

Chi Cheong Allen Ng and Jianfu Shen

Does news travel slowly before a market crash? The role of margin traders pp. 3065-3101

Qian Li, Mingsheng Li and Yan Li

Sustainability of the accounting and finance academic profession: students’ and supervisors’ views about the PhD supervision process pp. 3103-3132

Luisa A. Unda, Amrinder Khosa, Steven Burch and Carla Wilkin

The angel investment decision: insights from Australian business angels pp. 3133-3162

Brett Anthony White and John Dumay

Research on the use of financial statement information for forecasting profitability pp. 3163-3181

Teri Lombardi Yohn

Does one size fit all? Evidence on XBRL adoption and 10‐K filing lag pp. 3183-3213

Jie Zhou

Volume 60, month 06, 2020

The disclosure of corporate social responsibility reports and sales performance in China pp. 1239-1270

Wei Yu and Ying Zheng

The influence of self‐efficacy beliefs and prior learning on performance pp. 1271-1294

Nicola J. Beatson, David A. G. Berg and Jeffrey K. Smith

When are dividend increases bad for corporate bonds? pp. 1295-1326

Xiaoting Wei, Cameron Truong and Minh Do

The value of ongoing venture capital investment to newly listed firms pp. 1327-1349

Wei‐Huei Hsu, Sian Owen and Jo‐Ann Suchard

The financial distress pricing puzzle in banking firms pp. 1351-1384

Dongcheol Kim and Inro Lee

News media analytics in finance: a survey pp. 1385-1434

Tom Marty, Bruce Vanstone and Tobias Hahn

When to go abroad: economic policy uncertainty and Chinese firms’ overseas investment pp. 1435-1470

Ji Wu, Jian Zhang, Yiwen Wu and Dongmin Kong

Does bank transparency benefit from the Volcker Rule? pp. 1471-1500

Yuehua Li, Zhentao Liu and Sha Pei

Emerging new themes in environmental, social and governance investing: a systematic literature review pp. 1501-1530

Dan Daugaard

Market segmentation and supply‐chain predictability: evidence from China pp. 1531-1562

Chenchen Li, Rui Li, Xundi Diao and Chongfeng Wu

Capital regulation and bank balance sheet adjustments: a simultaneous approach pp. 1563-1599

Quang Nguyen, Christopher Gan and Zhaohua Li

Venture capital certification of small and medium‐sized enterprises towards banks: evidence from China pp. 1601-1633

Long Wu and Lei Xu

Microfinance institutions, financial intermediation and the role of deposits pp. 1635-1672

Jiali Jenna Tang, Shakil Quayes and George Joseph

Corporate governance and family firm performance during the Global Financial Crisis pp. 1673-1701

Husam Aldamen, Keith Duncan, Simone Kelly and Ray McNamara

Exit as governance: do blockholders affect corporate innovation in large US firms? pp. 1703-1725

Axel R. Helling, Benjamin Maury and Eva Liljeblom

Economic policy uncertainty and corporate inventory holdings: evidence from China pp. 1727-1757

Jianyu Zeng, Teng Zhong and Fan He

Market response to dividend change announcements: unregulated versus regulated US firms pp. 1759-1799

Abdul‐Rahman Khokhar and Sudipto Sarkar

Institutional quality, investment efficiency, and the choice of public–private partnerships pp. 1801-1834

Nhung Hong Dao, Vijaya Bhaskar Marisetty, Jing Shi and Monica Tan

Trade credit use and bank loan access: an agency theory perspective pp. 1835-1865

Liangbo Ma and Shiguang Ma

Who monitors opaque borrowers? Debt specialisation, institutional ownership, and information opacity pp. 1867-1904

Petya Platikanova and Kazbi Soonawalla

Volume 60, month 04, 2020

Influence of media coverage and sentiment on seasoned equity offerings pp. 557-585

Ji Sun, Yi Zhou, Jiaguo (George) Wang and Jie (Michael) Guo

Operating cash flow asymmetric timeliness in Australia pp. 587-627

Meiting Lu, Yaowen Shan, Sue Wright and Yimeng Yu

The type of corporate announcements and its implication on trading behaviour pp. 629-659

Liyi Zheng

Board monitoring and covenant restrictiveness in private debt contracts during the global financial crisis pp. 661-692

Intan Suryani Abu Bakar, Arifur Khan, Paul Mather and George Tanewski

How have US banks adopted the Financial Accounting Standards Board's Level 3 fair value disclosure rules? pp. 693-727

Walied Keshk, Hung‐Yuan (Richard) Lu and Vivek Mande

Working with monsters: counting the costs of workplace psychopaths and other toxic employees pp. 729-770

Rebecca T. Michalak and Neal M. Ashkanasy

CEO risk‐taking incentives and relative performance evaluation pp. 771-804

Dirk E. Black

The relationship between operating leverage and financial leverage pp. 805-826

Sudipto Sarkar

Changing board behaviour: The role of the ‘Two Strikes’ rule in improving the efficacy of Australian Say‐on‐Pay pp. 827-876

James Borthwick, Aelee Jun and Shiguang Ma

The importance of cash flow disclosure and cost of capital pp. 877-908

Richard Anthony Kent and Di Bu

Religiosity and cross‐country differences in trade credit use pp. 909-941

Feng Chen, Xiaolin Chen, Weiqiang Tan and Lin Zheng

Say‐on‐pay judgements: the two‐strikes rule and the pay‐performance link pp. 943-970

Yimeng Liang, Robyn Moroney and Michaela Rankin

Evidence of governance arbitrage by private equity sponsors pp. 971-1005

Guy Schofield

Dividend payout and executive compensation: theory and evidence from New Zealand pp. 1007-1022

Warwick Anderson, Nalinaksha Bhattacharyya, Cameron Morrill and Helen Roberts

Determinants and consequences of financial distress: review of the empirical literature pp. 1023-1075

Ahsan Habib, Mabel D' Costa, Hedy Jiaying Huang, Md. Borhan Uddin Bhuiyan and Li Sun

The role of foreign and domestic venture capital in innovation: evidence from China pp. 1077-1110

Jiangjing Que and Xueyong Zhang

The relationship between corporate social responsibility, financial misstatements and SEC enforcement actions pp. 1111-1147

Nam Tran and Don O'Sullivan

Cash holdings, costly financing and the q theory of returns pp. 1149-1174

Neal Galpin

Institutional ownership, cross‐shareholdings and corporate cash reserves in Japan pp. 1175-1207

Pascal Nguyen and Nahid Rahman

Perceptions of shareholders and directors on corporate governance: what we learn about director primacy pp. 1209-1236

Christofer Adrian and Sue Wright

Volume 60, month 03, 2020

The future trajectory for environmental finance: planetary boundaries and environmental, social and governance analysis pp. 3-14

Ashley Ding, Dan Daugaard and Martina K. Linnenluecke

The determinants of recovery from the Black Saturday bushfire: demographic factors, behavioural characteristics and financial literacy pp. 15-46

Ammar Asbi, Vikash Ramiah, Xi Yu, Damien Wallace, Nisreen Moosa and Krishna Reddy

Carbon disclosure, emission intensity and cost of equity capital: multi‐country evidence pp. 47-71

Binh Bui, Olayinka Moses and Muhammad N. Houqe

The price of going green: the role of greenness in green bond markets pp. 73-95

Suk Hyun, Donghyun Park and Shu Tian

Green M&A, legitimacy and risk‐taking: evidence from China’s heavy polluters pp. 97-127

Bin Li, Lei Xu, Ron McIver, Qian Wu and Ailing Pan

Embedding environment and sustainability into corporate financial decision‐making pp. 129-147

Manuel Siegrist, Gary Bowman, Evelyn Mervine and Colette Southam

Does the quality of acquisitions inform bond rating revisions? pp. 149-182

Qi Chang, Harjeet Singh Bhabra and Gurmeet Singh Bhabra

Drivers of tight carbon control in the context of climate change regulation pp. 183-226

Binh Bui, Larelle Chapple and Thu Phuong Truong

Pitching research: ‘qualitative cousins’ and the ‘extended family’ pp. 227-269

Robert Faff

Enhancing student engagement in large management accounting lectures pp. 271-298

Hermann Frick, Jacqueline Birt and Jenny Waters

How to measure capital investment efficiency: a literature synthesis pp. 299-334

Ru Gao and Xin Yu

Initial public offer pricing, corporate governance and contextual relevance: Australian evidence pp. 335-372

Neil A. Hartnett and Abul Shamsuddin

Employee stock options with performance conditions: do commonly used valuation heuristics work? pp. 373-407

Stefan Kanne and Marliese Uhrig‐Homburg

Insolvent trading and voluntary administration in Australia: economic winners and losers? pp. 409-434

James Brotchie and David Morrison

Market response to syndicated loan announcements from high‐profile failed and acquiring banks during the global financial crisis pp. 435-470

Dominic Gasbarro, Kim‐Song Le, Robert G. Schwebach and J. Kenton Zumwalt

Does workload and institutional pressure on accounting educators affect academia at Australian universities? pp. 471-506

Natasja Steenkamp and Roslyn Roberts

Can firm‐specific dividend drop‐off ratios be used to infer shareholder marginal tax rates? pp. 507-534

Andrew Ainsworth, Adrian Lee and Terry Walter

Executive incentive compatibility and selection of governance mechanisms pp. 535-554

Rong Xu, Guangli Zhang, Junyan Zhang and Zhigang Zheng