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 54, month 12, 2014

Does fair value accounting contribute to market price volatility? An experimental approach pp. 1033-1061

Carl Brousseau, Michel Gendron, Philippe Bélanger, Jonathan Coupland and Gary Monroe

Target's organisational form and returns to Australian bidders in cross-border acquisitions pp. 1063-1091

Sisira R. N. Colombage, Abeyratna Gunasekarage, Syed M. M. Shams and Henk Berkman

The effect of more rules-based guidance on expense disclosure under International Financial Reporting Standards pp. 1093-1124

Lisa Crawford, David Lont, Tom Scott and Steven Cahan

Why do firms save cash from cash flows? Evidence from firm-level estimation of cash–cash flow sensitivities pp. 1125-1156

Bert D'Espallier, Jolien Huybrechts, Frederiek Schoubben and Robert Faff

How do auditors perceive CEO's risk-taking incentives? pp. 1157-1181

Neil Fargher, Alicia Jiang, Yangxin Yu and Gary Monroe

A possible explanation of the gender gap among accounting academics: evidence from the choice of research field pp. 1183-1206

Susana Gago, Marta Macías and Steven Cahan

New Zealand finance companies and risk premiums pp. 1207-1229

Martin Lally, Ved Prasad and Henk Berkman

Organisational and professional commitment of early career accountants: do mentoring and organisational ethical climate matter? pp. 1231-1261

Lisa McManus, Nava Subramaniam and Gary Monroe

Effective derivative hedging and initial public offering long-run performance pp. 1263-1294

Hoa Nguyen, Ming-Hua Liu and David Gallagher

Goal-efficacy framework: an examination of domestic and international accounting students' academic performance pp. 1295-1318

Michelle M. S. Phang, Shireenjit K. Johl, Barry J. Cooper and Steven Cahan

Against the tide: the commencement of short selling and margin trading in mainland China pp. 1319-1355

Saqib Sharif, Hamish Anderson, Ben Marshall and Henk Berkman

Interfirm differences in earnings variability: an analysis of fundamentals, cash flows and accruals pp. 1357-1379

Peter A. Silhan and Steven Cahan

Volume 54, month 09, 2014

Is default risk the hidden factor in momentum returns? Some empirical results pp. 671-698

Isabel Abinzano, Luis Muga, Rafael Santamaria and Henk Berkman

Does fundamental indexation lead to better risk-adjusted returns? New evidence from Australian Securities Exchange pp. 699-728

Anup Basu, Brigette Forbes and Henk Berkman

Valuation scepticism, liquidity benefits and closed-end fund premiums/discounts: evidence from fair value disclosures pp. 729-751

Charles P. Cullinan, Xiaochuan Zheng and Steven Cahan

Sticky cost behaviour: evidence from small and medium sized companies pp. 753-778

Nicola Dalla Via, Paolo Perego and Steven Cahan

Higher moments and beta asymmetry: evidence from Australia pp. 779-807

Minh Phuong Doan, Chien-Ting Lin, Michael Chng and David Gallagher

Cross-region and cross-sector asset allocation with regimes pp. 809-846

Paul Y. Dou, David Gallagher, David Schneider, Terry Walter and Henk Berkman

The market for credit default swaps: new insights into investors' use of accounting information? pp. 847-883

Paul A. Griffin and Steven Cahan

The influence of ownership structure, analyst following and institutional infrastructure on stock price informativeness: international evidence pp. 885-919

Li Jiang, Jeong-Bon Kim, Lei Pang and Anne Wyatt

Does the effect of revealed private information on initial public offering (IPO) first trading day return differ by IPO market heat? pp. 921-964

Michael O'Connor Keefe and David Gallagher

Contracts for dummies? The performance of investors in contracts for difference pp. 965-997

Adrian Lee and Shan Choy

Are Multiple Directorships Beneficial in East Asia? pp. 999-1032

Kin-Wai Lee, Cheng-Few Lee and Robert Faff

Volume 54, month 06, 2014

Vale to Colin Brian Ferguson 1949–2014 pp. 301-303

Geoff Burrows and Stewart Leech

Objective estimation versus subjective perceptions of earnings patterns and post-earnings-announcement drift pp. 305-334

Allen W. Bathke, Richard M. Morton, Matthew Notbohm, Tianming Zhang and Steven Cahan

Fifty years of finance research in the Asia Pacific Basin pp. 335-363

Karen Benson, Robert Faff, Tom Smith and Steven Cahan

How does investor relations disclosure affect analysts' forecasts? pp. 365-391

Millicent Chang, Liyin Hooi, Marvin Wee and Peter Clarkson

The association between audit committee effectiveness and audit risk pp. 393-418

Christine Contessotto, Robyn Moroney and Gary Monroe

Why are first-year accounting studies inclusive? pp. 419-439

Ian Crawford, Zhiqi Wang and Robert Faff

Accounting and Finance: authorship and citation trends pp. 441-465

Clive Gaunt and Steven Cahan

Stock weighting and nontrading bias in estimated portfolio returns pp. 467-503

Philip Gray and David Gallagher

Earnings management of initial public offering firms: evidence from regulation changes in China pp. 505-537

Jianlei Liu, Konari Uchida, Ruidong Gao and Peter Clarkson

The implementation effects of expanded consolidation: the case of consolidating special purpose entities pp. 539-566

Ting Luo, Terry Warfield and Peter Clarkson

Sources of momentum profits in international stock markets pp. 567-589

Kyung-In Park, Dongcheol Kim and Henk Berkman

Dependent on one but vulnerable to another: opportunism threats and control solutions for customization providers pp. 591-624

Sridharan Vg and Michelle M. S. Phang

Is there useful information in the ‘use of proceeds’ disclosures in IPO prospectuses? pp. 625-667

Anne Wyatt and Steven Cahan

Volume 54, month 03, 2014

When U.S. venture capital ventures abroad pp. 1-23

Khaled Abdou, Oscar Varela and Robert Faff

Does insider trading explain price run-up ahead of takeover announcements? pp. 25-45

Angelo Aspris, Sean Foley, Alex Frino and Robert Faff

Financial statement recasting and credit risk assessment pp. 47-82

George Batta, Ananda Ganguly and Joshua Rosett

Audit committee performance: ownership vs.independence – Did SOX get it wrong? pp. 83-112

Brian Bolton

Business strategy, executive compensation and firm performance pp. 113-134

Yasheng Chen and Johnny Jermias

Association between Big 4 auditor choice and cost of equity capital for multiple-segment firms pp. 135-163

Jong-Hag Choi, Woo-Jong Lee and Steven Cahan

The evolution of China’s banking system: bank loan announcements 1996–2009 pp. 165-188

Christopher Gan, Yuan Zhang, Zhaohua Li and David A. Cohen

The effects of analyst forecasts and earnings trends on perceptions of management forecast credibility pp. 189-210

Lisa M. Gaynor and Andrea S. Kelton

Economic consequences of SFAS 142 goodwill write-offs pp. 211-235

Henry Jarva

Sell the rumour, buy the fact? pp. 237-249

Ben Marshall, Nuttawat Visaltanachoti and Genevieve Cooper

Investors’ preference towards risk: evidence from the Taiwan stock and stock index futures markets pp. 251-274

Zhuo Qiao, Ephraim Clark and Wing-Keung Wong

The impacts of parent’s listing status on subsidiary’s financial constraint and cost of equity capital: the case of equity carve-outs pp. 275-299

Lewis Tam

Volume 53, month 12, 2013

Strange bedfellows? Voluntary corporate social responsibility disclosure and politics pp. 867-903

Paul A. Griffin, Yuan Sun and Steven Cahan

Discussion of ‘Strange bedfellows? Voluntary CSR disclosure and politics’ pp. 905-911

Vic Naiker and Steven Cahan

Is the relationship between investment and conditional cash flow volatility ambiguous, asymmetric or both? pp. 913-947

Michael O'Connor Keefe, James Tate and Henk Berkman

Mickey Mouse and the IDioT principle for assessing research contribution: discussion of ‘Is the relationship between investment and conditional cash flow volatility ambiguous, asymmetric or both?’ pp. 949-960

Robert Faff and Steven Cahan

Strategic pricing by Big 4 audit firms in private client segments pp. 961-994

Wouter Dutillieux, Donald Stokes, Marleen Willekens and Gary Monroe

Discussion of ‘Strategic pricing by Big 4 audit firms in private client segments’ pp. 995-999

Elizabeth Carson and Steven Cahan

Is the objectivity of internal audit compromised when the internal audit function is a management training ground? pp. 1001-1019

Anna M. Rose, Jacob M. Rose and Carolyn S. Norman

Discussion of ‘Is the objectivity of internal audit compromised when the internal audit function is a management training ground?’ pp. 1021-1028

Lisa Koonce and Steven Cahan

Government ownership, corporate governance and tax aggressiveness: evidence from China pp. 1029-1051

K. Hung Chan, Phyllis L. L. Mo, Amy Y. Zhou and Steven Cahan

Discussion of ‘Government ownership, corporate governance and tax aggressiveness: evidence from China’ pp. 1053-1059

Chen Chen and Steven Cahan

The usefulness of operating cash flow and accrual components in improving the predictive ability of earnings: a re-examination and extension pp. 1061-1082

Shadi Farshadfar and Reza Monem

Determining fair values of performance-vested and forfeiture-embedded employee stock options pp. 1083-1106

Ming-Cheng Wu and I-Cheng Lin

The effect of foreign currency hedging on the probability of financial distress pp. 1107-1127

Shane Magee

Independent audit committee members’ board tenure and audit fees pp. 1129-1147

Anthony Moung Yin Chan, Guoping Liu and Jerry Sun

Characteristics of failed U.S. commercial banks: an exploratory study pp. 1149-1174

Fatima Alali and Silvia Romero

Volume 53, month 09, 2013

Weekend gold returns in bull and bear markets pp. 609-622

Laurence E. Blose and Vijay Gondhalekar

Barron’s most respected companies pp. 623-641

Greg Filbeck, Raymond Gorman and Xin Zhao

Is prior director experience valuable? pp. 643-666

Stephen Gray and John Nowland

Is backdating executive stock options always costly to shareholders? pp. 667-689

Philippe Grégoire, Robert Glenn Hubbard, Michael F. Koehn, Marc Van Audenrode and Jimmy Royer

The impact of Australian higher education policy changes on the production of PhDs in the field of accounting and finance pp. 691-710

Richard Heaney, Terry Evans, Peter Macauley and Margot Pearson

The initial private placement of equity and changes in operating performance in Taiwan pp. 711-730

Hsu-Huei Huang and Min-Lee Chan

Has Australian financial reporting become more conservative over time? pp. 731-761

Cheng Lai, Meiting Lu and Yaowen Shan

Analyst firm parent–subsidiary relationship and conflict of interest: evidence from IPO recommendations pp. 763-789

Cheolwoo Lee

Trade credit policy and firm value pp. 791-808

Cristina Martínez-Sola, Pedro J. García-Teruel and Pedro Martínez-Solano

Extreme events: a study of small oil and gas firms pp. 809-836

Jan M. Smolarski and Jose G. Vega

Earnings Variability and Disclosure of R&D: Evidence from Press Releases pp. 837-865

Dan Weiss, Haim Falk and Uri Ben Zion

Volume 53, month 06, 2013

The effect of financial constraints, investment policy, product market competition and corporate governance on the value of cash holdings pp. 339-366

Howard W. H. Chan, Yufei Lu and Hong F. Zhang

Australian evidence on the implementation of the size and value premia pp. 367-391

Paul Docherty, Howard Chan and Steve Easton

Value versus growth: Australian evidence pp. 393-417

Philip Gharghori, Sebastian Stryjkowski and Madhu Veeraraghavan

Capital gains tax, supply-driven trading and ownership structure: direct evidence of the lock-in effect pp. 419-439

Dean Hanlon and Sean Pinder

Economic value of analyst recommendations in Australia: an application of the Black–Litterman asset allocation model pp. 441-470

Peng W. He, Andrew Grant and Joel Fabre

GAAP, GFS and AASB 1049: perceptions of public sector stakeholders pp. 471-496

Ralph Kober, Janet Lee and Juliana Ng

Bond pricing with a surface of zero coupon yields pp. 497-512

Vijay A. Murik

Stock dividends in China: signalling or liquidity explanations? pp. 513-535

Nhut H. Nguyen and David Y. Wang

The determinants of cash holdings in private family firms pp. 537-560

Tensie Steijvers and Mervi Niskanen

What determines the profitability of banks? Evidence from Spain pp. 561-586

Antonio Trujillo-Ponce

Bad beta good beta, state-space news decomposition and the cross-section of stock returns pp. 587-607

Kent Wang, Jiawei Li and Shicheng Huang

Volume 53, month 03, 2013

Leverage, executive incentives and corporate governance pp. 1-30

Mahmoud Agha

Pricing of innate and discretionary accruals in Australian debt pp. 31-53

Husam Aldamen and Keith Duncan

Derivatives use and financial instrument disclosure in the extractives industry pp. 55-83

Jacqueline Birt, Michaela Rankin and Chen L. Song

Determinants of capital budgeting methods and hurdle rates in Nordic firms pp. 85-110

Tor Brunzell, Eva Liljeblom and Mika Vaihekoski

The effect of US holidays on the European markets: when the cat’s away… pp. 111-136

Jorge Casado, Luis Muga and Rafael Santamaria

The impact of product market competition on earnings quality pp. 137-162

Peter Cheng, Paul Man and Cheong H. Yi

Asymmetric trading by insiders – comparing abnormal returns and earnings prediction in Spain and Australia pp. 163-184

Igor Goncharov, Allan Hodgson, Suntharee Lhaopadchan and Sonia Sanabria

Market risk exposure of merger arbitrage in Australia pp. 185-215

Jason Hall, Matthew Pinnuck and Matthew Thorne

Exploring attitudes to financial reporting in the Australian not-for-profit sector pp. 217-241

Philip D. Palmer

Can quote competition reduce preferenced trading? A reexamination of the SEC’s 1997 order handling rules pp. 243-264

S. Ghon Rhee and Ning Tang

Effects of earnings management on bank cost of debt pp. 265-300

Chung-Hua Shen and Yu-Li Huang

Responses by Australian auditors to the global financial crisis pp. 301-338

Yang Xu, Elizabeth Carson, Neil Fargher and Liwei Jiang