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 56, month 12, 2016

Transaction costs in an illiquid order-driven market pp. 917-933

Ben Marshall, Nhut H. Nguyen, Nuttawat Visaltanachoti and Tom Smith

External finance and dividend policy: a twist by financial constraints pp. 935-959

Zhong He, Xiaoyan Chen, Wei Huang, Rulu Pan, Jing Shi and Tom Smith

Knowledge of campaign finance regulation reduces perceptions of corruption pp. 961-984

Necmi K. Avkiran, Direnç K. Kanol, Barry Oliver and Tom Smith

The decision to outsource risk management services pp. 985-1015

Jacqueline Christensen, Pamela Kent and Tom Smith

Analysing the market–book value relation in large Australian and US firms: implications for fundamental analysis and the market–book ratio pp. 1017-1040

Victoria Clout, Roger Willett and Tom Smith

An investigation of wholly-owned foreign subsidiary control through transaction cost economics theory pp. 1041-1070

Francesco Giacobbe, Zoltan Matolcsy, James Wakefield and Tom Smith

Merging time-series Australian data across databases: challenges and solutions pp. 1071-1095

Dean Katselas, Baljit K. Sidhu, Chuan Yu and Tom Smith

Net share issues and the cross-section of equity returns under a dividend imputation tax system pp. 1097-1117

Adrian Melia, Paul Docherty, Steve Easton and Tom Smith

Information transfer and firm-level strategy pp. 1119-1148

Richard A. Schneible and Neil Fargher

Short-selling pressure and last-resort debt finance: evidence from 144A high-yield risk-adjusted debt pp. 1149-1185

Kelvin Jui Keng Tan, Jia Min Lee, Robert Faff and Kathy Walsh

Correlated implied volatility with jump and cross section of stock returns pp. 1187-1214

Samuel Ze-To and Steven Cahan

Volume 56, month 09, 2016

A State-Price Volatility Index for China's Stock Market pp. 607-626

Michael O'Neill, Kent Wang, Zhangxin (Frank) Liu and Tom Smith

Determinants of the levels and changes in non-executive director compensation pp. 627-667

Martin Bugeja, Stephanie Fohn, Zoltan Matolcsy and Neil Fargher

The impact of sentiment on price discovery pp. 669-694

Jeffrey J. Coulton, Tami Dinh, Andrew B. Jackson and Tom Smith

Effect of fund size on the performance of Australian superannuation funds pp. 695-725

James R. Cummings and David Gallagher

The volatility of comprehensive income and its association with market risk pp. 727-748

Shahwali Khan, Michael E. Bradbury and Steven Cahan

Information diffusion and the predictability of New Zealand stock market returns pp. 749-785

Hai Lin, Daniel Quill and Henk Berkman

A note on assessing the relation between CEO characteristics and stock performance: Alpha Above Replacement pp. 787-802

Brett C. Olsen, Sanjay R. Sisodiya, Judith Swisher and Neil Fargher

The determinants and market reaction to Open Briefings: an investor relations option and evidence on the effectiveness of disclosure pp. 803-843

Andrew Ferguson, Tom Scott and Neil Fargher

Do investors misprice components of net periodic pension cost? pp. 845-878

Yong-Chul Shin, Kun Yu and Neil Fargher

The real effects of corporate fraud: evidence from class action lawsuits pp. 879-911

Qingbo Yuan, Yunyan Zhang and Steven Cahan

Volume 56, month 06, 2016

Sarbanes–Oxley Act and patterns in stock returns around executive stock option exercise disclosures pp. 297-332

Eli Bartov, Lucile Faurel and Steven Cahan

Momentum in Australian style portfolios: risk or inefficiency? pp. 333-361

Howard Chan, Paul Docherty and David Gallagher

Why do analysts issue forecast revisions inconsistent with prior stock returns? Determinants and consequences pp. 363-391

Xiaobo Dong, Kuan-Chen Lin, Roger Graham and Anne Wyatt

The Australian asset-pricing debate pp. 393-421

Robert B. Durand, Manapon Limkriangkrai, Daniel Chai and David Gallagher

CEO inside debt and investment-cash flow sensitivity pp. 423-443

Jianlei Han, Zheyao Pan and Henk Berkman

Investor mood and the determinants of stock prices: an experimental analysis pp. 445-478

Noel Harding, Wen He and Steven Cahan

S&P 500 index addition, liquidity management and Tobin's Q pp. 479-508

Petya Platikanova and Henk Berkman

Standard Business Reporting in Australia: efficiency, effectiveness, or both? pp. 509-544

David A. Robb, Fiona H. Rohde, Peter F. Green and Steven Cahan

The role of political uncertainty in Australian financial markets pp. 545-575

Lee Smales and Henk Berkman

The illusion of no control: management control systems facilitating autonomous motivation in university research pp. 577-604

Nicole C. Sutton, David A. Brown and Mandy Cheng

Volume 56, month 03, 2016

Issue Information - TOC pp. 1-1

Steven Cahan

Issue Information - Editorial Board pp. 3-3

Steven Cahan

Consequences of IFRS for capital markets, managers, auditors and standard-setters: an introduction pp. 5-8

Steven Cahan and Steven Cahan

Other comprehensive income: a review and directions for future research pp. 9-45

Steven Cahan, Dirk E. Black and Steven Cahan

Discussion of ‘Other comprehensive income: a review and directions for future research’ pp. 47-58

Steven Cahan and Michael E. Bradbury

IFRS non-GAAP earnings disclosures and fair value measurement pp. 59-97

Steven Cahan, Lance Malone, Ann Tarca, Marvin Wee and Steven Cahan

Discussion of ‘IFRS non-GAAP earnings disclosures and fair value measurement’ pp. 99-112

Steven Cahan and C. S. Agnes Cheng

The impact of IFRS goodwill reporting on financial analysts' equity valuation judgements: some experimental evidence pp. 113-157

Steven Cahan, Niclas Hellman, Patric Andersson, Emelie Fröberg and Steven Cahan

Discussion of ‘The impact of IFRS goodwill reporting on financial analysts’ equity valuation judgements: some experimental evidence’ pp. 159-164

Steven Cahan and Fei Du

Longer term audit costs of IFRS and the differential impact of implied auditor cost structures pp. 165-203

Steven Cahan, Stephen Higgins, David Lont, Tom Scott and Steven Cahan

Discussion of ‘Longer term audit costs of IFRS and the differential impact of implied auditor cost structures’ pp. 205-215

Steven Cahan and Simon Yu Kit Fung

Unrealized earnings, dividends and reporting aggressiveness: an examination of firms’ behavior in the era of fair value accounting pp. 217-250

Steven Cahan, Ester Chen, Ilanit Gavious and Steven Cahan

Discussion of ‘Unrealised earnings, dividends and reporting aggressiveness: an examination of firms’ behavior in the era of fair value accounting' pp. 251-257

Steven Cahan and Shiheng Wang

An evaluation of asset impairments by Australian firms and whether they were impacted by AASB 136 pp. 259-288

Steven Cahan, David Bond, Brett Govendir, Peter Wells and Steven Cahan

Discussion of ‘An evaluation of asset impairments by Australian firms and whether they were impacted by AASB 136’ pp. 289-294

Steven Cahan and Zili Zhuang

Volume 55, month 12, 2015

Planetary boundaries: implications for asset impairment pp. 911-929

Martina K. Linnenluecke, Jac Birt, John Lyon, Baljit K. Sidhu and Kathy Walsh

Corporate governance and the informativeness of disclosures in Australia: a re-examination pp. 931-963

Wendy Beekes, Philip Brown, Qiyu Zhang and Steven Cahan

Continuous disclosure compliance: does corporate governance matter? pp. 965-988

Larelle Chapple, Thu Phuong Truong and Steven Cahan

Overvalued equity, benchmark beating and unexpected accruals pp. 989-1014

Jeffrey J. Coulton, Naibuka Saune, Stephen L. Taylor and Steven Cahan

The comparative effect of process and outcome accountability in enhancing professional scepticism pp. 1015-1040

Sarah Kim, Ken T. Trotman and Neil Fargher

The implied cost of equity capital, corporate investment and chief executive officer turnover pp. 1041-1070

Jinshuai Hu, Zhijun Lin and Henk Berkman

Who selects the ‘right’ directors? An examination of the association between board selection, gender diversity and outcomes pp. 1071-1103

Marion Hutchinson, Janet Mack, Kevin Plastow and Gary Monroe

CFO's accounting talent, compensation and turnover pp. 1105-1134

Anna Loyeung, Zoltan Matolcsy and Steven Cahan

The influence of firm financial position and industry characteristics on capital structure adjustment pp. 1135-1169

David J. Smith, Jianguo Chen, Hamish Anderson and Steven Cahan

The association of identifiable intangible assets acquired and recognised in business acquisitions with postacquisition firm performance pp. 1171-1199

Wun Hong Su, Peter Wells and Gary Monroe

Volume 55, month 09, 2015

The role of accounting in supporting adaptation to climate change pp. 607-625

Martina K. Linnenluecke, Jacqueline Birt, Andrew Griffiths and Kathy Walsh

Diversification, corporate governance and firm value in small markets: evidence from New Zealand pp. 627-657

Nawaf Al-Maskati, André J. Bate, Gurmeet S. Bhabra and Robert Faff

Growth, governance and corporate payout policy pp. 659-681

Gurmeet Bhabra, Khanh Hien Luu and Robert Faff

Analysts' forecast error: a robust prediction model and its short-term trading profitability pp. 683-715

Kris Boudt, Peter Goeij, James Thewissen, Geert Van Campenhout and Anne Wyatt

A model of emulation funds pp. 717-748

Zhe Chen, F. Douglas Foster, David Gallagher, Adrian Lee and Steven Cahan

An examination of the relation between market structure and the profitability of audit engagements pp. 749-781

Will Ciconte, Walter Robert Knechel, Caren Schelleman and Gary Monroe

The changing trends of corporate social and environmental disclosure within the Australian gambling industry pp. 783-823

Chin Moi Loh, Craig Deegan, Robert Inglis and Gary Monroe

Are analysts' cash flow forecasts useful? pp. 825-859

Sung Hwan Jung and Steven Cahan

What drives mortgage fees in Australia? pp. 861-880

Benjamin Liu, Eduardo Roca and David Gallagher

Does control-ownership divergence impair market liquidity in an emerging market? Evidence from China pp. 881-910

Xiaojun Chu, Qigui Liu, Gary Gang Tian and Steven Cahan

Volume 55, month 06, 2015

A simple template for pitching research pp. 311-336

Robert Faff and Tom Smith

An investigation of the short- and long-run relations between executive cash bonus payments and firm financial performance: a pitch pp. 337-343

Stacey J. Beaumont and Tom Smith

Financial reporting of European banks during the GFC: a pitch pp. 345-352

Raluca V. Ratiu and Tom Smith

Board of directors characteristics and credit union financial performance: a pitch pp. 353-360

Luisa Ana Unda and Tom Smith

The impact of target firm financial distress in Australian takeovers pp. 361-396

Martin Bugeja and David Gallagher

Researching accounting in health care: considering the nature of academic contribution pp. 397-413

Christopher S. Chapman and Steven Cahan

Bad news does not always travel fast: evidence from Chapter 11 bankruptcy filings pp. 415-442

Luís Miguel Serra Coelho and Henk Berkman

Industry concentration, excess returns and innovation in Australia pp. 443-466

David Gallagher, Katja Ignatieva, James McCulloch and Henk Berkman

The impact of litigation risk on the strategic timing of management earnings forecasts pp. 467-495

Andrew B. Jackson, Gerry Gallery, Maria C. A. Balatbat and Steven Cahan

Does news play an important role in the correction process of the accrual anomaly? pp. 497-518

Pyung K. Kang, Dan Palmon, Ari Yezegel and Steven Cahan

Performance measurement system use in generating psychological empowerment and individual creativity pp. 519-544

Carly Moulang and Steven Cahan

Determinants of tax haven utilization: evidence from Australian firms pp. 545-574

Grantley Taylor, Grant Richardson, Ross Taplin and Steven Cahan

Women and the prospects for partnership in professional accountancy firms pp. 575-605

Rosalind H. Whiting, Elizabeth Gammie, Kathleen Herbohn and Steven Cahan

Volume 55, month 03, 2015

Performance implications of active management of institutional mutual funds pp. 1-27

Ron Bird, Paolo Pellizzari, Danny Yeung and David Gallagher

Measuring fund style, performance and activity: a new style-profiling approach pp. 29-55

Daniel Buncic, Jon E. Eggins, Robert Hill and David Gallagher

A note on board characteristics, ownership structure and default risk in Taiwan pp. 57-74

Shu-Mei Chiang, Huimin Chung, Chien-Ming Huang and Robert Faff

Transitory earnings components and the two faces of non-generally accepted accounting principles earnings pp. 75-103

Young-Soo Choi, Steven Young and Steven Cahan

The impact of the antecedents and consequences of job burnout on junior accountants' turnover intentions: a structural equation modelling approach pp. 105-132

Vincent K. Chong, Gary S. Monroe and Steven Cahan

Do corporate governance recommendations improve the performance and accountability of small listed companies? pp. 133-164

Jacqueline Christensen, Pamela Kent, James Routledge, Jenny Stewart and Gary Monroe

Individual financial risk tolerance and the global financial crisis pp. 165-185

Paul Gerrans, Robert Faff, Neil Hartnett and Henk Berkman

Are earnings announced early of higher quality? pp. 187-212

Ho-Young Lee, Vivek Mande, Myungsoo Son and Steven Cahan

Interactive data and retail investor decision-making: an experimental study pp. 213-240

Joanne Locke, Alan Lowe, Andy Lymer and Gary Monroe

Are imputation credits capitalised into stock prices? pp. 241-277

Kai-Wei (Shaun) Siau, Stephen J. Sault, Geoffrey J. Warren and Henk Berkman

Earnings conservatism and audit committee financial expertise pp. 279-310

Nigar Sultana, J-L. W. Mitchell Van der Zahn and Steven Cahan