Accounting and Finance

2001 - 2025

Current editor(s): Robert Faff

From Accounting and Finance Association of Australia and New Zealand
Contact information at EDIRC.
Bibliographic data for series maintained by Wiley Content Delivery ().

Access Statistics for this journal.
Is something missing from the series or not right? See the RePEc data check for the archive and series.

Volume 57, month 12, 2017

Integrated reporting: background, measurement issues, approaches and an agenda for future research pp. 937-959

Charl de Villiers, Elmar R. Venter and Pei†Chi Kelly Hsiao

Can foreign banks compete in China? pp. 961-980

Necmi K. Avkiran, Yushu Zhu, David W. L. Tripe and Kathleen Walsh

Fool's mate: What does CHESS tell us about individual investor trading performance? pp. 981-1017

Reza Bradrania, Andrew Grant, Joakim Westerholm and Wei Wu

Capital expenditures and firm performance: evidence from a cross†sectional analysis of stock returns pp. 1019-1042

Adriana S. Cordis and Chris Kirby

Level of business insights in the MD&A and nonprofessional investors' judgments pp. 1043-1069

Wei Li

Political connections, auditor choice and corporate accounting transparency: evidence from private sector firms in China pp. 1071-1099

Ye Liu, Xindan Li, Haijian Zeng and Yunbi An

Does internal control over financial reporting really alleviate agency conflicts? pp. 1101-1125

Baolei Qi, Liuchuang Li, Qing Zhou and Jinghui Sun

Pension accrual management and research and development investment pp. 1127-1147

Takafumi Sasaki

Herding behaviour in the Australian loan market and its impact on bank loan quality pp. 1149-1176

Vuong Thao Tran, Hoa Nguyen and Chien Ting Lin

The effects of tone at the top and coordination with external auditors on internal auditors’ fraud risk assessments pp. 1177-1202

Isabel Z. Wang and Neil Fargher

Call it good, bad or no news? The valuation effect of debt issues pp. 1203-1229

Yushu Zhu

Pairs trading in Chinese commodity futures markets: an adaptive cointegration approach pp. 1237-1264

Danni Chen, Jing Cui, Yan Gao and Leilei Wu

Economic policy uncertainty in China and stock market expected returns pp. 1265-1286

Jian Chen, Fuwei Jiang and Guoshi Tong

Does the T + 1 rule really reduce speculation? Evidence from Chinese Stock Index ETF pp. 1287-1313

Xinyun Chen, Yan Liu and Tao Zeng

Financial constraints and investment thirst in Chinese reverse merger companies pp. 1315-1347

Zijian Cheng, Grant Fleming and Zhangxin (Frank) Liu

Bank connections and the speed of leverage adjustment: evidence from China's listed firms pp. 1349-1381

Wenfei Li, Cen Wu, Liping Xu and Qingquan Tang

Financial literacy and risky asset holdings: evidence from China pp. 1383-1415

Li Liao, Jing Jian Xiao, Weiqiang Zhang and Congyi Zhou

To buy or not to buy: household risk hedging of housing costs pp. 1417-1445

Shuo Liu, Jin Wang and Weixing Wu

City‐level political uncertainty and city‐level IPO activities pp. 1447-1480

Danglun Luo, Naqiong Tong and Guoman She

Political connections of the board of directors and credit financing: evidence from Chinese private enterprises pp. 1481-1516

Hongfeng Peng, Xiao Zhang and Xiaoquan Zhu

Tax avoidance and cost of debt: evidence from a natural experiment in China pp. 1517-1556

Wei Cen, Naqiong Tong and Yushi Sun

Successive short‐selling ban lifts and gradual price efficiency: evidence from China pp. 1557-1604

Xiong Xiong, Ya Gao and Xu Feng

Director interlocks and spillover effects of board monitoring: evidence from regulatory sanctions pp. 1605-1633

Qinlin Zhong, Yuanyuan Liu and Chun Yuan

Media sentiment, institutional investors and probability of stock price crash: evidence from Chinese stock markets pp. 1635-1670

Yanjian Zhu, Zhaoying Wu, Hua Zhang and Jing Yu

Volume 57, month 09, 2017

Impact of the global financial crisis on Islamic and conventional stocks and bonds pp. 623-655

Shumi Akhtar, Maria Jahromi and Tom Smith

Large audit firm premium and audit specialisation in the public sector pp. 657-679

Michael E. Bradbury and Gary Monroe

The roles of book-tax conformity and tax enforcement in regulating tax reporting behaviour following International Financial Reporting Standards adoption pp. 681-699

Ester Chen, Ilanit Gavious and Tom Smith

Shareholder say on pay and CEO compensation: three strikes and the board is out pp. 701-725

Matthew Grosse, Stephen Kean, Tom Scott and Tom Smith

Effect of the ban on short selling on market prices and volatility pp. 727-757

Uwe Helmes, Julia Henker, Thomas Henker and Tom Smith

How return and risk experiences shape investor beliefs and preferences pp. 759-788

Arvid O. I. Hoffmann, Thomas Post and Tom Smith

Women in leadership: an analysis of the gender pay gap in ASX-listed firms pp. 789-813

Marion Hutchinson, Janet Mack, Peter Verhoeven and Tom Smith

State-preference pricing and volatility indices pp. 815-836

Zhangxin (Frank) Liu, Michael J. O'Neill and Tom Smith

Fund Volatility Index using equity market state prices pp. 837-853

Michael J. O'Neill, Zhangxin Liu and Tom Smith

Long-Term post-merger announcement performance. A case study of Australian listed real estate pp. 855-877

Chris Ratcliffe, Bill Dimovski, Monica Keneley and Tom Smith

Externally reported performance measures and benchmarks in Australia pp. 879-905

Kerrie Woodhouse, Paul Mather, Dinithi Ranasinghe and Tom Smith

Corporate governance and private placement issuance in Australia pp. 907-933

Suichen Xu, Janice How, Peter Verhoeven and Tom Smith

Volume 57, month 06, 2017

Capital structure of multinational and domestic corporations – a cross-country comparison pp. 319-349

Shumi Akhtar

Rare disaster risk and the expected equity risk premium pp. 351-372

Henk Berkman, Ben Jacobsen and John B. Lee

Risk factors in Australian bond returns pp. 373-400

Robert Bianchi, Michael Drew, Eduardo Roca and Timothy Whittaker

Improved corporate governance and Chinese seasoned equity offering announcement effects pp. 401-428

Xiaoyan Chen

The diversity of expertise on corporate boards in Australia pp. 429-463

Stephen Gray and John Nowland

Firm life cycle, corporate risk-taking and investor sentiment pp. 465-497

Ahsan Habib and Mostafa Monzur Hasan

When are investment projects in the same risk class? pp. 499-510

David Johnstone

The market premium for the option to close: evidence from Australian gold mining firms pp. 511-531

Simone Kelly

A stakeholder analysis of employee disclosures in annual reports pp. 533-563

Pamela Kent and Tamara Zunker

Audit opinions and information asymmetry in the stock market pp. 565-595

David Abad, Juan P. Sánchez-Ballesta and José Yagüe

Corporate fraud culture: Re-examining the corporate governance and performance relation pp. 597-620

David T. Tan, Larelle Chapple and Kathleen Walsh

Volume 57, month 04, 2017

Conditional returns to shareholders of bidding firms: an Australian study pp. 3-43

Farida Akhtar

Momentum in weekly returns: the role of intermediate-horizon past performance pp. 45-68

Daniel Chai, Manapon Limkriangkrai and Philip Inyeob Ji

Determinants of Chinese equity financing behaviours: traditional model and the alternatives pp. 69-100

Xiaoyan Chen and Xin Ling

Testing the effect of portfolio holdings disclosure in an environment absent of mandatory disclosure pp. 101-116

Zhe Chen, David Gallagher and Adrian Lee

The role of managerial risk-taking in the ‘rise and fall’ of the CDS market pp. 117-145

Roshanthi Dias

Investment financing: evidence from Korea pp. 147-184

Heejung Choi and Jungwon Suh

Leverage adjustment after mergers and acquisitions pp. 185-210

Joye Khoo, Robert B. Durand and Subhrendu Rath

Management incentives to recognise intangible assets pp. 211-234

Mark Russell

Corporate governance and the probability of default pp. 235-253

Emma L. Schultz, David T. Tan and Kathleen Walsh

Insights into accounting choice from the adoption timing of International Financial Reporting Standards pp. 255-276

Warwick Stent, Michael E. Bradbury and Jill Hooks

Normality of stock returns with event time clocks pp. 277-298

Xin Ling

Volume 57, month 03, 2017

Risk, return and mean-variance efficiency of Islamic and non-Islamic stocks: evidence from a unique Malaysian data set pp. 3-46

Shumi Akhtar, Maria Jahromi and Tom Smith

Design of MySuper default funds: influences and outcomes pp. 47-85

Adam Butt, M. Scott Donald, F. Douglas Foster, Susan Thorp, Geoffrey J. Warren and Tom Smith

Earnings benchmark hierarchy pp. 87-111

Mariela Carvajal, Jeffrey J. Coulton, Andrew B. Jackson and Tom Smith

Testing the effect of portfolio holdings disclosure in an environment absent of mandatory disclosure pp. 113-129

Zhe Chen, David Gallagher, Adrian Lee and Tom Smith

Differentiated regulation: the case of charities pp. 131-164

Carolyn J. Cordery, Dalice Sim, Tony Zijl and Gary Monroe

Investment–cash flow sensitivity measures investment thirst, but not financial constraint pp. 165-197

Kebin Deng, Zhong Ding, Yushu Zhu, Qing Zhou and Kathy Walsh

The role of financial analysts in stock market efficiency with respect to annual earnings and its cash and accrual components pp. 199-237

Dana Hollie, Philip B. Shane, Qiuhong Zhao and Steven Cahan

Use of benchmarks in predicting earnings management? pp. 239-260

Richard Kent, James Routledge and Karen McPherson

Australian momentum: performance, capacity and the GFC effect pp. 261-287

Bruce Vanstone, Tom Smith and Tobias Hahn

Informed trading on debt covenant violations: the long and short of it pp. 289-315

Yushu Zhu, Jennifer Gippel and Kathy Walsh