Content
March 2023, Volume 63, Issue 1
- 317-351 Do foreign institutional investors monitor opportunistic managerial behaviour? Evidence from real earnings management
by Xiaolong Gu & Zhe An & Chen Chen & Donghui Li - 353-401 The use of digital footprints in the US mortgage market
by D Dulani Jayasuriya & Mohamed Ayaz & Michael Williams - 403-425 Developing critical thinking: An examination of contemporary practices in accounting
by Elisabeth Sinnewe & Daifei (Troy) Yao & Laura De Zwaan - 427-450 Fixed investment or financial assets investment: Evidence from political uncertainty in China
by Chengxue Yao & Fan Jiang & Liang Guo - 451-483 Financial openness and profitability premium: Causal evidence from the Shanghai‐Hong Kong Stock Connect
by Fuwei Jiang & Fujing Jin & Kejia Zhang - 485-505 Timing the factor zoo via deep learning: Evidence from China
by Tian Ma & Cunfei Liao & Fuwei Jiang - 507-536 Did quantitative easing reduce the borrowing costs of firms? The risk‐taking channel
by Gang Wang & Yi Shen - 537-554 Dodd–Frank's impact on community‐bank investment models: A Bayesian structural time series analysis
by Yen Teik Lee & Gary L. Caton & Edward N. Gamble & Francis Kerins - 555-574 Speculative trading preferences of retail investor birth cohorts
by Grace Lepone & Joakim Westerholm & Danika Wright - 575-629 Does common auditor have an impact on corporate tax avoidance? An investigation from the supply chain perspective
by Zhiying Hu & Haiyan Yang & Yuyu Zhang & Jenny Jing Wang - 631-655 Grabbing hand or financial constraint mitigation effect? A reexamination of the relationship between institutional development and cash holdings
by Xiang Zhang & Zongyi Zhang & Han Zhou - 657-690 Corporate carbon assurance and the quality of carbon disclosure
by Le Luo & Qingliang Tang & Hanlu Fan & Jamie Ayers - 691-717 Dividend imputation taxes and the curious case of a price premium between BHP and Billiton American depositary receipts
by Hansi Hu & Terry Walter - 719-767 Forecasting models for the Chinese macroeconomy in a data‐rich environment: Evidence from large dimensional approximate factor models with mixed‐frequency data
by Qin Zhang & He Ni & Hao Xu - 769-793 Non‐executive directorship importance and takeover hostility: Australian evidence
by Chistopher Day & Martin Bugeja & Helen Spiropoulos & Zoltan Matolcsy
April 2022, Volume 62, Issue S1
- 1015-1063 The governance role of institutional investors in management compensation: evidence from China
by Song Zhu & Haijie Huang & William Bradford - 1065-1105 Corporate vote trading in Australia
by Tongxia Li & Tze Chuan ‘Chewie’ Ang - 1107-1141 Media coverage of industry and the cross‐section of stock returns
by Tao Huang & Xueyong Zhang - 1143-1188 Local versus foreign analysts' forecast accuracy: does herding matter?
by Young‐Soo Choi & Svetlana Mira & Nicholas Taylor - 1189-1229 Learning‐by‐doing: the experience effect in mergers and acquisitions
by Chen Cai & Huimin Li & Haigang Zhou - 1231-1272 Institutional ownership and liquidity commonality: evidence from Australia
by Reza Bradrania & Robert Elliott & Winston Wu - 1273-1306 Auditors’ propensity and accuracy in issuing going‐concern modified audit opinions for charities
by Yitang (Jenny) Yang & Roger Simnett & Elizabeth Carson - 1307-1338 The use of case studies in developing students’ understanding of the concept ‘material misstatement’
by Prerana Agrawal & Jacqueline Birt & Lyndie Bayne & Nikki Schonfeldt - 1339-1379 A timing momentum strategy
by Chaonan Lin & Nien‐Tzu Yang & Robin K. Chou & Kuan‐Cheng Ko - 1381-1420 Preparers’ perceptions of integrated reporting: a global study of integrated reporting adopters
by Mitali Panchal Arora & Sumit Lodhia & Gerard William Stone - 1421-1460 External labour market competitions and stock price crash risk: evidence from exposures to competitor CEOs’ award‐winning events
by Leye Li & Louise Yi Lu & Dongyue Wang - 1461-1493 Unintended benefits of mandatory dividend regulations on investment efficiency: evidence from China
by Raymond Siu Yeung Chan & Lyu Fan & Byron Y. Song - 1495-1533 Opportunistic timing of management earnings forecasts during the COVID‐19 crisis in China
by Hanwen Chen & Siyi Liu & Xin Liu & Jiani Wang - 1535-1565 Global equity fund performance adjusted for equity and currency factors
by David R. Gallagher & Graham Harman & Camille H. Schmidt & Geoffrey J. Warren - 1567-1598 An integrated theory of the firm approach to environmental, social and governance performance
by Danny Zhao‐Xiang Huang - 1599-1635 Does just‐in‐time adoption have an impact on corporate innovation: evidence from China
by Ziyang Li & Qianwei Ying & Wu Yan & Chenjun Fan - 1637-1674 Cognitive functioning, financial literacy, and judgment in older age
by Paul Gerrans & Anthony Asher & Joanne Kaa Earl - 1675-1714 The foreign experience and investment performance of venture capitalists
by Lin Zhang & Xueyong Zhang - 1715-1760 Do auditors price litigious tone?
by Muhammad Farhan Malik & Yuan George Shan & Jamie Yixing Tong - 1761-1817 Product market fluidity and religious constraints: evidence from the US market
by Zaheer Anwer & Shamsher Mohamad & Wajahat Azmi & Akram Shavkatovich Hasanov - 1819-1850 Long‐term financing effects of Chinese non‐SOEs Belt and Road OFDI
by Ling Huang & Haiyue Liu & Jack Hou & Fulong Xiao - 1851-1886 The effect of members on charities’ annual reporting: evidence from companies limited by guarantee in Australia
by Elka Johansson & Peter Carey & George Tanewski & Iliyas Yusoff - 1887-1923 Does short‐selling affect mutual fund shareholdings? Evidence from China
by Xufeng Liu & Die Wan - 1925-1955 Stock market liberalisation and corporate cash holdings: evidence from China
by Jianqiao Huang & Yunsen Chen & Xin Dai & Xiaoran Ni - 1957-1981 The use and usefulness of equity accounting
by Michael E. Bradbury & Laura Mehnaz & Tom Scott - 1983-2010 Environmental, social and governance factors and assessing firm value: valuation, signalling and stakeholder perspectives
by Danny Zhao‐Xiang Huang - 2011-2056 Corporate innovation and future earnings: does early patent disclosure matter?
by James M. Plečnik & Leo L. Yang & Joseph H. Zhang - 2057-2084 Banking structure change and corporate innovation: evidence from Chinese city‐branch data
by Fu Xin & Jie Zhang & Yue Guo & Shangkun Liang
December 2022, Volume 62, Issue 5
- 4631-4661 Financial statement comparability and audit pricing
by Jinghui Sun & Liuchuang Li & Baolei Qi - 4663-4693 Internal capital allocation in IPOs and corporate innovation: The moderating role of political connections
by Jinghua Tang & Qigui Liu - 4695-4726 Initial public offering, corporate innovation and total factor productivity: Evidence from China
by Yizhong Wang & Linying Lv & Shanqiao Xia - 4727-4753 Analysts' knowledge structure and performance
by Sheng Cao & Shuang Xue & Hongjun Zhu - 4755-4782 Why do bank‐affiliated mutual funds perform better in China?
by Haoyue Zhang & Dayong Lv & Wenfeng Wu - 4783-4806 How does economic policy uncertainty affect the relationship between household debt and consumption?
by Xuejun Jin & Xue Zhou & Xiaolan Yang - 4807-4830 The rise of market power and firms' investment: Evidence from China
by Bowen Zheng & Mengjie Zhang & Xuefang Zhang - 4831-4848 Share pledge risk and government bailout fund
by Xin Hong & Yang Hu & Wanting Zhang - 4849-4884 Tax incentive and firm investment: Evidence from the Income Tax Revenue Sharing Reform in China
by Hongsheng Fang & Yunqing Su & Weijun Lu - 4885-4917 The effect of daily price limits on stock liquidity: Evidence from the Chinese stock market
by Hao Li & Zhisheng Li
December 2022, Volume 62, Issue 4
- 4247-4278 Cost stickiness and stock price crash risk
by Ahsan Habib & Mabel D Costa - 4279-4344 Real earnings management: A review of the international literature
by Ahsan Habib & Dinithi Ranasinghe & Julia Yonghua Wu & Pallab Kumar Biswas & Fawad Ahmad - 4345-4358 Residuals from two‐step research designs
by Andrew B. Jackson - 4359-4380 Property price dynamics and asymmetric effects of economic policy uncertainty: New evidence from the Australian capital cities
by IKM Mokhtarul Wadud & Omar H. M. N. Bashar & Huson Joher Ali Ahmed & William Dimovski - 4381-4421 Fintech business and firm access to bank loans
by Lei Xu & Qian Liu & Bin Li & Chen Ma - 4423-4451 Carbon controls in a New Zealand electricity utility: An application of theoretical triangulation
by Binh Bui & Carolyn Fowler - 4453-4483 A review and synthesis of contemporary sustainability accounting research and the development of a research agenda
by Pei‐Chi Kelly Hsiao & Charl de Villiers & Claire Horner & Hein Oosthuizen - 4485-4521 Accounting and social capital: A review and reflections on future research opportunities
by Charl de Villiers & Matteo La Torre & Vida Botes - 4523-4568 Corporate social responsibility: A review of empirical research using Thomson Reuters Asset4 data
by Charl de Villiers & Jing Jia & Zhongtian Li - 4569-4586 Collaborative inter‐organisational relationships and management control change
by Sharlene Biswas & Chris Akroyd - 4587-4614 The mediating role of accounting controls between supervisors' empowering leadership style and subordinates' creativity and goal productivity
by Christina Boedker & Kar Ming Chong - 4615-4627 Matters of concern and engaged research
by Wai Fong Chua
September 2022, Volume 62, Issue 3
- 3069-3071 Vale Emeritus Professor Francis (Frank) James Finn
by Tim Brailsford & Robert Faff & Allan Hodgson & Bob Officer - 3073-3106 The unintended consequence of financial statement comparability: evidence from managerial learning practices
by Jianghua Shen & Lingmin Xie & Zhimin Xie - 3107-3145 Stock market liquidity and traditional sources of bank business
by Ama Samarasinghe & Katherine Uylangco - 3147-3188 The revival of zero‐based budgeting: drivers and consequences of firm‐level adoptions
by Rodney Coyte & Martin Messner & Shan Zhou - 3189-3238 We are advertis’d by our loving friends: CEO‐connected directors
by Junho Park - 3239-3283 Scorecards, gateways and rankings: remuneration and conduct in financial services
by Elizabeth Sheedy & Le Zhang & Dominik Steffan - 3285-3318 ASX small firm/microcap listings: the IPO ‘Pop’ and two decades of subsequent returns
by Kylie Gilbey & Terry Marsh & Sharon Purchase - 3319-3363 Geographic strategies in mergers and acquisitions by financial institutions
by Jennifer Brodmann & Charles Armah Danso & Thanh Ngo - 3365-3395 Does corruption shape firm centralisation? Evidence from state‐owned enterprises in China
by Dongmin Kong & Ling Zhu & Ni Qin - 3397-3439 Drought risk and capital structure dynamics
by Thao Nguyen & Min Bai & Greg Hou & Cameron Truong - 3441-3474 Economic uncertainty and Australian stock returns
by Xiaoyue Chen & Bin Li & Andrew C. Worthington - 3475-3511 Female executive leadership and corporate social responsibility
by Soonchul Hyun & Jong Min Kim & Jeongsoo Han & Mark Anderson - 3513-3562 Short‐selling pressure and year‐over‐year MD&A modifications
by Johan Maharjan & Seung Won Lee - 3563-3607 An investigation of CEO characteristics on firm performance
by Yun Shen & Damien Wallace & Krishna Reddy & Vikash Ramiah - 3609-3644 The impact of air pollution on financial reporting quality: evidence from China
by Nan Hu & Xingnan Xue & Ling Liu - 3645-3675 Have existing theories explained the accrual anomaly? An evaluation based on the decomposition method
by Zhi‐an Hu & Zhuo Huang & Dawei Lin & Zhimin Qiu - 3677-3709 CEO inside debt holdings and trade credit
by Mostafa Monzur Hasan & Ashrafee T. Hossain & Takdir Hossain - 3711-3759 Board busyness and corporate payout: are all busy directors the same?
by Bradley Benson & Travis Davidson & Hui James & Hongxia Wang - 3761-3790 Attracting accounting and finance graduate talent – beyond the Big Four
by Denise Jackson & Julia Richardson & Grant Michelson & Rahat Munir - 3791-3836 Signalling long‐term focus through textual emphasis on innovation: are firms putting their money where their mouth is?
by Luminita Enache & Hila Fogel‐Yaari & Heather Li - 3837-3873 Proprietary costs and the choice of hard and soft greenhouse gas emissions’ disclosure
by Janice Hollindale & Pamela Kent & Xin Qu - 3875-3911 Supply chain disclosure: stakeholder preferences versus current practice in Australia
by Lyndie Bayne & Juliana Ng & Marvin Wee - 3913-3950 The impact of cost stickiness on financial reporting: evidence from income smoothing
by Sven Hartlieb & Thomas R. Loy - 3951-3985 How well do analysts really understand asymmetric cost behaviour?
by Minzhi Wu & Mark Wilson - 3987-4011 Are investments in material corporate social responsibility issues a key driver of financial performance?
by Guillermo Badía & Fernando Gómez‐Bezares & Luis Ferruz - 4013-4039 CFOs’ audit experience and corporate disclosure quality: evidence from China
by Piao Li & Chang Song & Jenny Jing Wang & Hongrui Zheng - 4041-4077 Quality of performance metrics, informal peer monitoring and goal commitment
by Jacobo Gomez‐Conde & Ernesto Lopez‐Valeiras & Ricardo Malagueño & José Carlos Tiomatsu Oyadomari - 4079-4108 Understanding the concept of subjectivity in performance evaluation and its effects on perceived procedural justice across contexts
by Thuy‐Van Tran & Janne Järvinen - 4109-4156 Does female participation in strategic decision‐making roles matter for corporate social responsibility performance?
by Sudipta Bose & Sarowar Hossain & Abdus Sobhan & Karen Handley - 4157-4183 Equity incentive plans and R&D investment manipulation: evidence from China
by Weidong Zhang & Pengbo Hu & Jenny J. Wang & Zeyu Li & Hongrui Zheng & Xue Gao - 4185-4217 CEO organizational identification and corporate innovation investment
by Dongying Du & Xiaojian Tang & Huaiming Wang & Joseph H. Zhang & Stephanie Tsui & Dongjie Lin - 4219-4244 Comments of the AFAANZ auditing and assurance standards committee on proposed international standard on auditing ISA for LCE
by Paul J. Coram & Yi (Dale) Fu & Mukush Garg & Noel Harding & David C. Hay & Mohammad Jahanzeb Khan & Nora Muñoz‐Izquierdo & Ashna Prasad & Nigar Sultana & Jamie Tong
June 2022, Volume 62, Issue 2
- 2089-2129 Brain gain of analysts in China: foreign experiences and forecast accuracy
by Lihua Liu & Dongmin Kong & Wei Yang - 2131-2162 A study of interdisciplinary accounting research: analysing the diversity of cited references
by Lina Xu & Steven Dellaportas & Jin Wang - 2163-2202 CEO inside debt and the acquisition of private targets
by Gurmeet S. Bhabra & Harjeet S. Bhabra & Ashrafee T. Hossain - 2203-2235 On the resilience of Australian public universities: why our institutions may fail unless vice‐chancellors rethink broken commercial business models
by James Guthrie & Martina K Linnenluecke & Ann Martin‐Sardesai & Yun Shen & Tom Smith - 2237-2266 Positive tone and initial coin offering
by Shuyu Zhang & Walter Aerts & Dunli Zhang & Zishan Chen - 2267-2281 Disclosure regulation and incentive uncertainty
by Phillip C. Stocken - 2283-2312 Motivational appetites, cultural orientations and accounting students' learning
by Grace Ji & Grace Wong & Dennis Taylor & Dessalegn Mihret - 2313-2338 On the recent developments of mutual funds with fixed‐income holdings: a systematic review
by Abbas Hejri - 2339-2384 Audit pricing and corporate whistleblower governance: evidence from Australian financial firms
by Baban Eulaiwi & Ahmed Al‐Hadi & Lien Duong & Keira Clark & Grantley Taylor & Brian Perrin - 2385-2399 Hamada’s equation and the beta of debt under CAPM
by David Johnstone & Steve Tulig - 2401-2437 Accounting for waste management: a study of the reporting practices of the top listed Indian companies
by Ralph Adler & Mansi Mansi & Rakesh Pandey - 2439-2466 Motivating unrewarded task performance: The dual effects of incentives and an organisational value statement in a discretionary task setting
by Kazeem O. Akinyele & Vicky Arnold & Steve G. Sutton - 2467-2496 Aggregate accounting earnings, special items and growth in gross domestic product: evidence from Australia
by Lijuan Zhang & Neil Fargher - 2497-2542 Information asymmetry, regulatory inquiry, and company mergers and acquisitions: evidence from Shenzhen Stock Exchange comment letters
by Wanyi Chen & Ning Hu & Xiangfang Zhao - 2543-2578 Can digital transformation improve the information environment of the capital market? Evidence from the analysts' prediction behaviour
by Wanyi Chen & Liguang Zhang & Pinyan Jiang & Fanli Meng & Qianyi Sun - 2579-2614 Can CEO equity‐based compensation limit investment‐related agency problems?
by Xin Qu & Majella Percy & Fang Hu & Jenny Stewart - 2615-2649 The sociology of compensation inequality in upper‐echelon positions: evidence from Australia
by Maryam Safari & Jacqueline Birt & Yi Xiang - 2651-2665 The ethics of climate change: a systematic literature review
by Damian J. Bridge - 2667-2686 The future of work: a systematic literature review
by Rebecca Mitchell & Yun Shen & Lan Snell - 2687-2724 The relationship between stock repurchase completion rates, firm reputation and financial reporting quality: a commitment‐trust theory perspective
by Avishek Bhandari & Joanna Golden & Kenton Walker & Joseph H. Zhang - 2725-2756 Is the SEC captured? Evidence from political connectedness and SEC enforcement actions
by Abdul‐Rahman Khokhar & Hesam Shahriari - 2757-2780 A study on the effect of joint supervision between auditors and sponsors: evidence from China
by Juewei Wang & Jenny Jing Wang & Steve Tulig & Weidong Zhang & Zeyu Li - 2781-2805 Implementation costs of IFRS 9 for non‐financial firms: evidence from China
by Xingtong Fang & Yuanyuan Guo & Beilei Mei & Jianfang Ye - 2807-2838 Is the extractive industries standard still fit for purpose?
by Corinne Cortese & Lee Moerman & Millicent Chang - 2839-2878 The impact of IFRS adoption on the value relevance of accounting information in Saudi Arabia
by Abdulrahman Alomair & Alan Farley & Helen Hong Yang - 2879-2904 Does IFRS and GRI adoption impact the understandability of corporate reports by Chinese listed companies?
by Yanqi Sun & Jenny Jing Wang & Kevin Tairan Huang - 2905-2945 Do acquiring firms achieve their mergers and acquisitions objectives? Evidence from Japan
by Yoshiaki Amano - 2947-2992 What influences the implementation of IFRS for SMEs? The Brazilian case
by Flauzeliton José Aparecido Gonçalves & André Aroldo Freitas De Moura & Fabio Yoshio Suguri Motoki - 2993-3019 Fixing diluted earnings per share: Recognising the dilutive effects of employee stock options
by Warrick van Zyl & Enrico Uliana - 3021-3065 Are IFRS Standards a ‘trusted’ language for private firm credit decisions? An analysis of country differences in users’ perspective
by Ann Jorissen & Ronita Ram & Pedro Moraya Barros
March 2022, Volume 62, Issue 1
- 3-29 Innovation, external technological environment and the total factor productivity of enterprises
by Zumian Xiao & Hongfeng Peng & Zheyao Pan - 31-70 Do social media constrain or promote company violations?
by Jie Li & Li Yu & Xiaofeng Mei & Xu Feng - 71-100 Flow‐driven risk shifting of high‐performing funds
by Xuejun Jin & Yifan Shen & Bin Yu & Meifen Qian - 101-141 The impact of IFRS 10 on consolidated financial reporting
by Anna Bedford & Martin Bugeja & Nelson Ma - 143-179 CEO pay disparity, takeover premiums and bidder performance in Australia: efficient contracting or managerial power?
by Hoa Luong & Lien Duong & John Evans - 181-211 Assessing the usefulness of daily and monthly asset‐pricing factors for Australian equities
by Philip Gray & Angel Zhong - 213-242 Does lesbian and gay friendliness pay off? A new look at LGBT policies and firm performance
by Veda Fatmy & John Kihn & Jukka Sihvonen & Sami Vähämaa - 243-260 Does board gender diversity reduce ‘CEO luck’?
by Viput Ongsakul & Anutchanat Jaroenjitrkam & Sirimon Treepongkaruna & Pornsit Jiraporn - 261-298 Corporate carbon accounting: a literature review of carbon accounting research from the Kyoto Protocol to the Paris Agreement
by Rong He & Le Luo & Abul Shamsuddin & Qingliang Tang - 299-336 Corporate sustainability, earnings persistence and the association between earnings and future cash flows
by Jing Jia & Zhongtian Li - 337-367 Innovations and earnings non‐synchronicity: evidence from industry M&A activities
by Shih‐Chu Chou & Yu‐Fang Chu - 369-415 Interim CEO and corporate long‐term investment: evidence from China
by Fei Wu & Jing Yu & Yujie Zhao & Donghua Zhou - 417-468 CEO religious university affiliation and financial reporting quality
by Yu Chen & Xiaoyan Chu & Jung Chul Park & Jared S. Soileau - 469-491 An empirical investigation of the quality of value‐at‐risk disclosure in Australia
by Angus Campbell & Daniel R. Smith - 493-511 Tail risk in the fossil fuel industry: an option implied analysis around the unburnable carbon news
by Pablo Neudorfer - 513-545 Managerial political orientation and insider trading
by Wei Li & Yunyan Zhang - 547-575 Bank loan covenants, accrual quality and firms’ information environment
by Chao‐Jung Chen & Wen He & Chien‐Ju Lu & Xin Yu - 577-596 The labour surplus and COVID‐19: the outlook for Chinese migrant low‐skilled workers
by Jenny Jing Wang - 597-643 COVID‐19 impact, sustainability performance and firm value: international evidence
by Sudipta Bose & Syed Shams & Muhammad Jahangir Ali & Dessalegn Mihret - 645-665 Loss aversion and high stakes
by Stephen Easton & Sean Pinder - 667-707 Corporate reputation risk and cash holdings
by Mostafa Monzur Hasan & Ahsan Habib & Ruoyun Zhao - 709-737 Impact investing in social sector organisations: a systematic review and research agenda
by Syrus M. Islam - 739-765 Judgment and decision making research on CSR reporting in the COVID‐19 pandemic environment
by Kerry A. Humphreys & Ken T. Trotman - 767-803 Investor feedback: impact on analyst biases and investor critical evaluation
by Nigel Barradale & Thomas Plenborg & Simone Staehr - 805-835 How do key audit matter characteristics combine to impact financial statement understandability?
by Sau Yu Ong & Robyn Moroney & Xinning Xiao - 837-891 Environmental, social, and governance integration: the case of microfinance institutions
by Dawood Ashraf & Muhammad Suhail Rizwan & Barbara L’Huillier - 893-930 Institutional trading in stock market anomalies in Australia
by Angel Zhong - 931-957 Performance measurement systems and client performance in fee‐generating not‐for‐profit human service organisations
by Graeme Harrison & Lu Jiao & Jinhua Chen - 959-1007 How does independent directors’ reputation influence pay‐for‐performance? Evidence from China
by HaiYan Yang & Daifei (Troy) Yao & Xin Qu
April 2021, Volume 61, Issue S1
- 1309-1312 Vale to Professor Emeritus David M. Emanuel, 15 April 1944–18 February 2021
by Barry Spicer & Jilnaught Wong & Norman Wong - 1313-1343 Who detects corporate fraud under the thriving of the new media? Evidence from Chinese‐listed firms
by Yanmei Sun & Xiaoting Sun & Weixing Wu - 1345-1361 Eyes on the prize: CEO and director retirement preferences and acquisitions
by Victoria Clout & Samir Ghannam & Anna Loyeung & Jin Sug Yang - 1363-1413 The economic consequences of fair value disclosures: a manifestation of the buried facts doctrine
by Assaf Bar‐Hod & Ester Chen & Ilanit Gavious - 1415-1423 Busy directors and firm performance: a replication and extension of Hauser (2018)
by Sorin Daniliuc & Lingwei Li & Marvin Wee - 1425-1456 The role of the company secretary in facilitating board effectiveness: reporting and compliance
by John Nowland & Larelle Chapple & Joseph Johnston - 1457-1487 Sarbanes‐Oxley Act and the acquisition of private targets
by Gurmeet S. Bhabra & Harjeet S. Bhabra & Ashrafee T. Hossain - 1489-1516 Do female CEOs make a difference in firm operations? Evidence from Vietnam
by Lai Van Vo & Hazel Thu‐Hien Nguyen & Huong Thi Thu Le - 1517-1555 The effect of treasury auctions on 10‐year Treasury note futures
by Lee A. Smales - 1557-1588 Using abnormal analyst coverage to unlock new evidence on stock price crash risk
by Hasibul Chowdhury & Robert Faff & Khoa Hoang - 1589-1623 Measurement concerns and agreement of environmental social governance ratings
by Luluk Widyawati - 1625-1637 Does policy uncertainty of the blockchain dampen ICO markets?
by Shuyu Zhang & Dunli Zhang & Jianming Zheng & Walter Aerts - 1639-1664 The impact of learner engagement on performance outcomes: a longitudinal study in accounting education
by Vincent Bicudo de Castro & Bhavani Sridharan & Kim Watty & Maryam Safari - 1665-1695 Share repurchases and firm innovation
by Lily Nguyen & Le Vu & Xiangkang Yin - 1697-1742 Financial statement comparability and managers’ use of corporate resources
by Jeong‐Bon Kim & Leye Li & Louise Yi Lu & Yangxin Yu - 1743-1774 Behavioural portfolio theory revisited: lessons learned from the field
by Andreas Oehler & Matthias Horn - 1775-1814 Unravelling the integrated information systems and management control paradox: enhancing dynamic capability through business intelligence
by Mohamed Z. Elbashir & Steve G. Sutton & Habib Mahama & Vicky Arnold - 1815-1849 Testing cause‐and‐effect relationships within a balanced scorecard
by Ralph Kober & Deryl Northcott - 1851-1896 How does regret affect investor behaviour? Evidence from Chinese stock markets
by Prachi Deuskar & Deng Pan & Fei Wu & Hongfeng Zhou - 1897-1930 The impact of managerial discretion on fair value information in the Australian agricultural sector
by Liyu He & Sue Wright & Elaine Evans - 1931-1956 Environmental Kuznets curve bibliographic map: a systematic literature review
by Roxana Pincheira & Felipe Zuniga - 1957-1992 Do local social norms affect investors’ involvement in social activism? Revisiting the case of US institutional investors
by Steven F. Cahan & Chen Chen & Li Chen - 1993-2029 Risk of holding stocks with liquidity sensitive to market uncertainty: evidence from China
by Ping‐Wen Sun & Yifan Shen & Meifen Qian & Wu Yan - 2031-2067 Are Friday announcements special in a continuous disclosure environment?
by Larelle Chapple & Lien Duong & Thu Phuong Truong - 2069-2107 The value relevance of fair value and historical cost measurements during the financial crisis
by Lin Liao & Helen Kang & Richard D. Morris - 2109-2150 The effect of stock liquidity on investment efficiency under financing constraints and asymmetric information: Evidence from the United States
by Heidi Quah & Janto Haman & Dharmendra Naidu - 2151-2171 Does internal information quality impact corporate cash holdings? Evidence from China
by Feng Xiong & Yaping Zheng & Zhe An & Si Xu - 2173-2200 Rating shopping: evidence from the Chinese corporate debt security market
by Zhang Chang & Xiaolu Hu & Zheyao Pan & Jing Shi - 2201-2246 New Zealand whole milk powder options
by Pakorn Aschakulporn & Jin E. Zhang - 2247-2268 What accounting standards were the cause of enforcement actions following IFRS adoption?
by Michael E. Bradbury & Tom Scott - 2269-2299 Does causally linking nonfinancial measures influence investors' use of management’s disclosures of nonfinancial information?
by Lei Dong & Bernard Wong‐On‐Wing - 2301-2336 Media attention to locations and the cross‐section of stock returns
by Guomei Tang & Xueyong Zhang - 2337-2377 Gender, ethnicity and stock liquidity: evidence from South Africa
by Ha Thanh Nguyen & Balachandran Muniandy - 2379-2405 Earnings momentum meets short‐term return reversal
by Zhaobo Zhu & Licheng Sun & Jun Tu - 2407-2450 No more excuses! Performance of ESG‐integrated portfolios in Australia
by Darren D. Lee & John Hua Fan & Victor S. H. Wong - 2451-2476 Short selling and labor investment efficiency: evidence from the Chinese stock market
by Hui Ding & Xiaoran Ni & Hongmei Xu - 2477-2505 Effects of disclosed audit sanctions on audit firm’s market share in Italy and Spain
by Stefano Azzali & Tatiana Mazza & Fernanda Alberto - 2507-2538 Internal governance and innovation
by Sujuan Xie & Yujiang Chen & Yunguo Liu - 2539-2575 Do capital expenditures influence earnings performance: Evidence from loss‐making firms
by Sungsoo Kim & Amitav Saha & Sudipta Bose - 2577-2600 Corporate tax effects of economic policy uncertainty
by Wensheng Kang & Jing Wang - 2601-2624 Changes in marginal tax rates over the past three decades in the United States
by Xikai Chen & Meiting Lu & Yaowen Shan
December 2021, Volume 61, Issue 5
- 5893-5924 Top executive tournament incentives and corporate innovation output
by Xianjun Cai & Huifeng Pan & Chengcheng Gao & Chunyang Wang & Liping Lu