Content
March 2022, Volume 62, Issue 1
- 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 - 5925-5964 Share‐loan pledging and relaxation of share‐repurchase restrictions in China
by Qi Guo & Lawrence Kryzanowski & Mingyang Li & Jie Zhang - 5965-5997 Is information really efficient for the market? Evidence of confirmatory bias in China
by Qingchong Chen & Xiong Xiong & Ya Gao - 5999-6035 Follow friends to invest: evidence from the information role of weak ties
by Chunxiao Geng & Tusheng Xiao & Chun Yuan & Yanan Zhang - 6037-6067 Religious founders and employee welfare
by Yaoqin Li - 6069-6112 Migrant entrepreneurs and firm innovation
by Jie Gao & Huiying Wu & Jiaxing You & Meg Smith - 6113-6146 From self‐entertainment to being appreciated: how does social media transfer talent to business?
by Feng Chen & Jian Ding & Mochou Li & Bingqing Wang - 6147-6191 Modelling of Chinese corporate bond default – A machine learning approach
by Zhou Lu & Zhuyao Zhuo - 6193-6223 Do inflowing sophisticated investors induce classification shifting? New evidence from market liberalisation in China
by Junwei Lu & Xiaoxia Bu & Jing Chen - 6225-6261 Digital financial inclusion development, investment diversification, and household extreme portfolio risk
by Xiaomeng Lu & Jiaojiao Guo & Hailing Zhou - 6263-6294 Does stock market liberalisation restrain corporate financialisation?
by Qianwei Ying & Yanyan Zhu & Mengchao Yao & Ziyang Li - 6295-6331 An empirical study of Chinese listed firms’ herd behaviour in cross‐border mergers and acquisitions
by HaiYue Liu & ShiYi Liu & JiaTian Li & Peng Wu - 6333-6385 The power of crowds: can minority shareholder activism promote management earnings forecast accuracy
by Yinju Nie & Ming Jia
December 2021, Volume 61, Issue 4
- 5003-5023 … More on the use of research templates
by Robert W. Faff & Sumit Lodhia - 5025-5050 MD&A readability, auditor characteristics, and audit fees
by Le Wang & Xiaoyan Chen & Xing Li & Gaoliang Tian - 5051-5071 Tracing dual entry beyond the Eurocentric boundary
by Jenny Jing Wang & Corinne Cortese - 5073-5109 Speed of adjustment towards target leverage: evidence from a quantile regression analysis
by Thao Nguyen & Min Bai & Greg Hou & Cameron Truong - 5111-5140 Accounting for intangibles and intellectual capital: a literature review from 2000 to 2020
by Tatiana Garanina & Henri Hussinki & Johannes Dumay - 5141-5175 CEO decision horizon and corporate R&D investments: an explanation based on managerial myopia and risk aversion
by Yaoqin Li & Xixiong Xu & Yushu Zhu & Mamiza Haq - 5177-5197 A visualisation approach for pitching research
by Robert W. Faff & Sebastian Kernbach - 5199-5230 Leverage constraints and corporate financing decisions
by Liu Yang & Qing Zhou - 5231-5254 Determinants of accounting students’ undergraduate learning satisfaction
by Ralph Adler & Helen Roberts & Neil Crombie & Keith Dixon - 5255-5280 Carbon disclosure: a systematic literature review
by Zahra Borghei - 5281-5307 How executive remuneration responds to guidance: evidence from the Australian banking industry
by Shane Magee & Cheok Man Ng & Sue Wright - 5309-5340 Different is better: how unique initial coin offering language in white papers enhances success
by Ju‐Chun Yen & Tawei Wang & Yu‐Hung Chen - 5341-5376 The informativeness of embedded value reporting to stock price
by Derrick W. H. Fung & David Jou & Ai Ju Shao & Jason J. H. Yeh - 5377-5401 Boundary management and accounting visibility in social services: a case study
by Manzurul Alam & Zahirul Hoque - 5403-5437 Analyst bias and forecast consistency
by Sanghyuk Byun & Kristin Roland - 5439-5499 Financial reporting and corporate innovation: a review of the international literature
by Hedy Jiaying Huang & Ahsan Habib & Sophia Li Sun & Ying Liu & Huiting Guo - 5501-5522 Tunnelling in asset‐injecting private placements: evidence from China
by Weidong Zhang & Jenny Jing Wang & Guomin Luo & Yanqi Sun - 5523-5541 Carbon Kuznets curve: a dynamic empirical approach for a panel data
by Roxana Pincheira & Felipe Zuniga & Pablo Neudorfer - 5543-5579 Accounting conservatism and firm performance during the COVID‐19 pandemic
by Li Cui & Pamela Kent & Sujin Kim & Shan Li - 5581-5611 Financial `metrics for comparing Australian retirement villages
by Timothy Kyng & David Pitt & Sachi Purcal & Jinhui Zhang - 5613-5630 The COVID‐19 pandemic: shocks to human capital and policy responses
by Guichuan Deng & Jing Shi & Yanli Li & Yin Liao - 5631-5654 Does positive CSR increase willingness to invest in a company based on performance? The incremental role of combined assurance
by Soon‐Yeow Phang & Hien Hoang - 5655-5679 Culturally diverse board and corporate innovation
by Xiangxi Tang & Jing Shi & Jianlei Han & Ao Shu & Fulong Xiao - 5681-5730 Does credit rating conservatism matter for corporate tax avoidance?
by Tao Chen & Sidney Leung & Lingmin Xie - 5731-5743 The role of target’s financial statement comparability in the efficiency of takeover decisions
by Lien Duong & Thu Phuong Truong - 5745-5782 Risk contagion of global stock markets under COVID‐19:A network connectedness method
by Honghai Yu & Wangyu Chu & Yu’ang Ding & Xuezhou Zhao - 5783-5808 At‐risk acquirers: survival strategy or last‐ditch effort?
by Joshua Coyne & Kevin H. Kim & Jayson Talakai - 5809-5845 Effect of positive tone in MD&A disclosure on capital structure adjustment speed: evidence from China
by Qian Wang & Duowen Wu & Lina Yan - 5847-5878 Relationship lending and bank loan covenant violations
by Xu Chong Bo & Wenyi Li & Jing Shi & Yi Zheng & Qing Zhou - 5879-5890 Comments of the AFAANZ Auditing and Assurance Standards Committee on Proposed International Standard on Auditing 600 (ED 600)
by Paul J. Coram & Noel Harding & David C. Hay & Jahanzeb Khan & Ashna Prasad
September 2021, Volume 61, Issue 3
- 3823-3853 Does science–industry cooperation policy enhance corporate innovation: Evidence from Chinese listed firms
by Rong Xu & Conggang Li & Cong Cao & Minghao Fang - 3855-3881 Distracted institutional investors and audit risk
by Jingyu Yang & Hai Wu & Yangxin Yu - 3883-3914 Effect of severe litigation and bank connection on bank financing in China
by Hongling Guo & Zuoping Xiao - 3915-3935 The impact of voluntary capital adequacy disclosure on bank lending and liquidity creation
by Natalya Zelenyuk & Robert Faff & Shams Pathan - 3937-3976 Economic policy uncertainty exposure and earnings management: evidence from China
by Xin Cui & Shouyu Yao & Zhenming Fang & Hua Wang - 3977-4006 Do outliers matter? The predictive ability of average skewness on market returns using robust skewness measures
by Xu Chong Bo & Jianlei Han & Yin Liao & Jing Shi & Wu Yan - 4007-4024 Industry momentum: an exchange‐traded funds approach
by Bruce Vanstone & Tobias Hahn & Dean Earea - 4025-4060 Does family ownership always reduce default risk?
by Isabel Abinzano & Pilar Corredor & Beatriz Martinez - 4061-4084 Is there a trade‐off between environmental performance and financial resilience? International evidence from the subprime crisis
by Sylvain Marsat & Guillaume Pijourlet & Muhammad Ullah - 4085-4118 The impact of internal and external factors on the relationship between information opacity and open‐market repurchases
by Chih‐Wei Wang & Jing‐Yu Peng - 4119-4145 Effects of anti‐takeover provisions on the corporate cost of debt: evidence from China
by Yumei Feng & Haozhi Huang & Congcong Wang & Qian Xie - 4147-4189 Share pledging and financial constraints in China
by Zijian Cheng & Zhangxin (Frank) Liu & Yupu Sun - 4191-4207 Patenting activity or innovative originality?
by Anna Bedford & Le Ma & Nelson Ma & Kristina Vojvoda - 4209-4256 Archival research on audit partners: assessing the research field and recommendations for future research
by Kris Hardies & Sarowar Hossain & Larelle (Ellie) Chapple - 4257-4285 Does compliance with Green Bond Principles bring any benefit to make G20’s ‘Green economy plan’ a reality?
by Kariyawasam Galoluwage Madurika Nanayakkara & Sisira Colombage - 4287-4337 Bank interest rate risk management and valuation of earnings
by Qing L. Burke & Terry D. Warfield - 4339-4388 Stock performance under alternative Shariah screening methods: Evidence from Australia
by Ali I. El Saleh & Doureige J. Jurdi - 4389-4434 Do accounting information and market environment matter for cross‐asset predictability?
by Narongdech Thakerngkiat & Hung T. Nguyen & Nhut H. Nguyen & Nuttawat Visaltanachoti - 4435-4474 The ‘right’ level for the superannuation guarantee: identifying the key considerations
by Gaurav Khemka & Yifu Tang & Geoffrey J. Warren - 4475-4511 The effect of board of directors’ expertise and tax avoidance on corporate debt
by Roman Lanis & Grant Richardson & Brett Govendir & Gregory Pazmandy - 4513-4572 Effectiveness, efficiency, and fee premiums in audits led by industry specialist partners
by Timothy B. Bell & David B. Bryan - 4573-4599 Implied volatility smirk in the Australian dollar market
by Connor J.A. Stuart & Sebastian A. Gehricke & Jin E. Zhang & Xinfeng Ruan - 4601-4638 Lifting the numbers game: identifying key input variables and a best‐performing model to detect financial statement fraud
by Adrian Gepp & Kuldeep Kumar & Sukanto Bhattacharya - 4639-4667 Firm‐level political risk and Shari’ah compliance: equity capital cost and payouts policy
by Jamshid Karimov & Faruk Balli & Hatice Ozer‐Balli & Anne de Bruin - 4669-4701 Do IFRS disclosure requirements reduce the cost of capital? Evidence from Australia
by Amitav Saha & Sudipta Bose - 4703-4740 Intra‐industry spill‐over effect of default: Evidence from the Chinese bond market
by Xiaolu Hu & Haoyi Luo & Zijin Xu & Jiang Li - 4741-4756 COVID‐19, public attention and the stock market
by Liao Xu & Jilong Chen & Xuan Zhang & Jing Zhao - 4757-4788 Rethinking capital structure decision and corporate social responsibility in response to COVID‐19
by He Huang & Ye Ye - 4789-4831 Recovery from Covid‐19 towards a low‐carbon economy: a role for accounting technologies in designing, implementing and assessing stimulus packages
by Binh Bui & Charl de Villiers - 4833-4858 Employee disclosures in the grocery industry before the COVID‐19 pandemic
by Pamela Kent & Robyn McCormack & Tamara Zunker - 4859-4884 Predicting new cases of COVID‐19 and the application to population sustainability analysis
by Chengcheng Bei & Shiping Liu & Yin Liao & Gaoliang Tian & Zichen Tian - 4885-4921 Behavioural Bias Benefits: Beating Benchmarks By Bundling Bouncy Baskets
by Ravi Kashyap - 4923-4953 The effect of COVID‐19 on the global stock market
by Pattanaporn Chatjuthamard & Pavitra Jindahra & Pattarake Sarajoti & Sirimon Treepongkaruna - 4955-4965 Trust and the value of CSR during the global financial crisis
by Henk Berkman & Michelle Li & Helen Lu - 4967-5000 Tax avoidance and firm risk: evidence from China
by Yuqiang Cao & Zhuoan Feng & Meiting Lu & Yaowen Shan
June 2021, Volume 61, Issue 2
- 2631-2670 The role of accounting quality in corporate liquidity management
by Wulung Li - 2671-2696 A critical examination of the use of research templates in accounting and finance
by Binh Bui - 2697-2716 To launder or not to launder: are there positive effects for the economies of countries who launder money?
by June Buchanan & Yun Shen - 2717-2757 Financing decisions of firms: the roles of legal systems, shareholder rights and creditor rights
by Gökhan Özer & İlhan Çam - 2759-2807 Corporate social responsibility and information flow
by Gary Chen & Bin Wang & Xiaohong Wang - 2809-2836 Order imbalance and stock returns: New evidence from the Chinese stock market
by Ting Zhang & George J. Jiang & Wei‐Xing Zhou - 2837-2851 Gambling and marketing: a systematic literature review using HistCite
by June Buchanan & Yun Shen - 2853-2890 Self‐interested board of director and stock price crash risk in loss‐making firms
by Feng‐Yi Lin & Shen‐Ho Chang & Shaio‐Yan Huang & Teng‐Shih Wang - 2891-2934 Corporate governance and carbon performance: role of carbon strategy and awareness of climate risk
by Le Luo & Qingliang Tang - 2935-2964 Stakeholder and merger and acquisition research: a structured literature review
by Simon Segal & James Guthrie & Johannes Dumay - 2965-2996 Director expectations gap and hindsight bias
by Mitchell Bryce & Muhammad Jahangir Ali & Paul R. Mather - 2997-3029 Access to finance and SMEs’ trade credit: evidence from a regression discontinuity design
by Wei Yang & Haiyang Li & Gaowen Kong & Dongmin Kong - 3031-3051 Governance of tunnelling in developing countries: evidence from Bangladesh
by Mohammad Tareq & Muhammad Nurul Houqe & Tony van Zijl - 3053-3087 Liquidity and information asymmetry around unscheduled mining announcements
by Dean Katselas & Baljit K. Sidhu & Chuan Yu - 3089-3133 Publication records of Australian accounting and finance faculty promoted to full professor, set within an international context
by Alan Goodacre & Clive Gaunt & Darren Henry - 3135-3170 Boardroom gender diversity and CEO pay deviation: Australian evidence
by Ammad Ahmed & Muhammad Atif & Ernest Gyapong - 3171-3206 Pairs trading and idiosyncratic cash flow risk
by Binh Do & Robert Faff - 3207-3234 Information linkages among National, NSW, VIC, and QLD real estate markets in Australia
by JingJing (Justine) Wang & John S. Croucher - 3235-3259 Financial slack, institutional shareholding and enterprise innovation investment: evidence from China
by Ke Zhang & Jenny Jing Wang & Yanqi Sun & Sarowar Hossain - 3261-3303 Social trust and the speed of corporate leverage adjustment: evidence from around the globe
by Peng Huang & Yue Lu & Robert Faff - 3305-3327 The primacy of ethics in the provision of financial advice
by Aaron Bruhn & Anthony Asher - 3329-3383 Pitching research for engagement and impact: a simple tool and illustrative examples
by Robert Faff & Tim Kastelle & Micheal Axelsen & Mark Brosnan & Rebecca Michalak & Kathleen Walsh - 3385-3425 The effects of reporting frameworks and a company’s financial position on managers’ willingness to invest in corporate social responsibility projects
by Yasheng Chen & Johnny Jermias & Jamal A. Nazari - 3427-3441 Do females on boards affect acquisition outcomes and target selection: a replication and extension of Levi, Li and Zhang (2014)
by Rebecca L. Bachmann & Helen Spiropoulos - 3443-3480 How do employees learn from performance measures? Evidence from a local government entity
by Joanne Lye & Zahirul Hoque & Lee Parker - 3481-3515 Leverage deviation from the target debt ratio and leasing
by Hasibul Chowdhury & Shofiqur Rahman & Harikumar Sankaran - 3517-3564 Impact of IFRS adoption on audit pricing: evidence from audit hours and unit audit price in the Korean audit market
by Minjung Kang & Jung‐wha Lee & Mihye Ha & Moon‐Kyung Cho - 3565-3600 Analysis of corporate social disclosures of the apparel industry following crisis: an institutional approach
by Suraiyah Akbar & Craig Deegan - 3605-3647 Effects of integrating CSR information in financial reports on investors’ firm value estimates
by Abdifatah Ahmed Haji & Paul Coram & Indrit Troshani - 3649-3683 The choice of financial advisory and independent expert services in takeovers: evidence in a setting where the services are independent
by Anna Bedford & Martin Bugeja & Matthew Grosse - 3685-3733 The effects of relaxing Australia’s statutory dividend restrictions
by Mark Wallis - 3735-3779 The long‐run role of innovation in the IPO market: inhibition or promotion?
by Lu Jolly Zhou & Mehdi Sadeghi - 3781-3796 Practice makes perfect? The effect of CEO and director experience on acquisition performance
by Davina Jeganathan & Samir Ghannam & Martin Bugeja - 3797-3819 Estimation of a term structure model of carbon prices through state space methods: The European Union emissions trading scheme
by Thomas Aspinall & Adrian Gepp & Geoff Harris & Simone Kelly & Colette Southam & Bruce Vanstone
March 2021, Volume 61, Issue 1
- 3-50 Australian evidence on analysts' cash flow forecasts: issuance, accuracy and usefulness
by Xiaomeng Chen & Meiting Lu & Yaowen Shan & Yizhou Zhang - 51-70 Does legal protection affect firm value? Evidence from China’s stock market
by Rong Xu & Xingmei Xu & Junyan Zhang & Conggang Li - 71-93 Triple‐entry accounting with blockchain: How far have we come?
by Cynthia Weiyi Cai - 95-124 Is the ex‐ante equity risk premium always positive? Evidence from a new conditional expectations model
by Khoa Hoang & Robert Faff - 125-161 Is better banking performance associated with financial inclusion and mandated CSR expenditure in a developing country?
by Asit Bhattacharyya & Sue Wright & Md Lutfur Rahman - 163-167 Special issue: Australian Accounting Standards Board Research Forum
by Kris Peach & Mukesh Garg - 169-203 The probability of informed trading and mergers and acquisitions
by Martin Bugeja & Meiting Lu & Yaowen Shan & Thomas To - 205-239 Positive spillover effect and audit quality: a study of cancelling China’s dual audit system
by Rui Zhang & Raymond M. K. Wong & Gaoliang Tian & Mohan M. Fonseka - 241-264 The ability of deferred tax to predict future tax
by Kim Mear & Michael Bradbury & Jill Hooks - 265-303 Institutions, banking structure and the cost of debt: new international evidence
by Celia Álvarez‐Botas & Víctor M. González - 305-334 Debt covenants in Japanese loan markets: in comparison with the traditional relationship banking
by Takuma Kochiyama & Ryosuke Nakamura - 335-360 Environmental, social and governance (ESG) activity and firm performance: a review and consolidation
by Danny Z. X. Huang - 361-385 CEO characteristics: a review of influential publications and a research agenda
by Yun Shen - 387-413 Financial misreporting and peer firms' operational efficiency
by Brent Lao & Sheng Yi - 415-465 Cross‐listings and dividend size and stability: evidence from China
by Zijian Cheng & Charles P. Cullinan & Zhangxin (Frank) Liu & Junrui Zhang - 467-498 Institutional investors, controlling shareholders and CEO pay‐performance relationship: evidence from China
by Dan Zhang & Shiguang Ma & Xiaofei Pan - 499-541 The joint information role of analysts’ cash flow and earnings forecasts
by Sandip Dhole & Ferdinand A. Gul & Sagarika Mishra & Ananda M. Pal - 543-560 Does social trust restrain firm financing violations? Evidence from China
by Baoyin Qiu & Junli Yu & Kam C. Chan - 561-593 Vertical interlock and the value of cash holdings
by Xin Chen & Chang Yang - 595-644 Mandatory CSR disclosure, monitoring and investment efficiency: evidence from China
by Li Liu & Gary Gang Tian - 645-687 The silver tsunami: an enquiry into the financial needs, preferences and behaviours of retirees
by Barbara Chambers & Ruth Walker & Jun Feng & Yuanyuan Gu - 689-726 Is there an association between Vice‐Chancellors’ compensation and external performance measures?
by Martin Bugeja & Brett Govendir & Zoltan Matolcsy & Greg Pazmandy - 727-761 Working capital (mis)management – impact of executive age
by Hari P. Adhikari & Marcin W. Krolikowski & James Malm & Nilesh B. Sah - 763-779 Does managerial ownership influence corporate social responsibility (CSR)? The role of economic policy uncertainty
by Viput Ongsakul & Pornsit Jiraporn & Sirimon Treepongkaruna - 781-801 Industry regulation, fund characteristics, and the efficiency of Australian private health insurers
by Lan Nguyen & Andrew C. Worthington - 803-846 Asymmetric effects of voluntary disclosure on stock liquidity: evidence from 8‐K filings
by Hyunkwon Cho & Robert Kim - 847-884 Capital regulation and bank risk‐taking – new global evidence
by Roshanthi Dias - 885-912 How do US investors perceive the risk of local political corruption? Evidence from acquisition announcement
by Xuejun Jiang & Louise Lu