Content
September 2021, Volume 61, Issue 3
- 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 - 913-936 An investigation into student satisfaction, approaches to learning and the learning context in Auditing
by Christina Chiang & Paul K. Wells & Peter Fieger & Divesh S. Sharma - 937-976 Firm life cycle and debt maturity structure: evidence from China
by Xiaofei Zhang & Longbing Xu - 977-1015 Does prestigious board membership matter? Evidence from New Zealand
by Mosammet Asma Jahan & Martien Lubberink & Karen Van Peursem - 1017-1046 Monitoring or colluding: the role of venture capital investors in the IPO process
by Qigui Liu & Jinghua Tang & Gary Tian - 1047-1079 Share‐pledging and the cost of debt
by Michael Puleo & Michael McDonald & Steven Kozlowski - 1081-1104 Research productivity of Australian accounting academics
by David Bond & Victoria J. Clout & Robert M. J. Czernkowski & Anna Wright - 1105-1138 Australian not‐for‐profit sector views on the conceptual framework, accounting standards and accounting information
by Ralph Kober & Janet Lee & Juliana Ng - 1139-1179 Trade credit and cost stickiness
by Mabel D. Costa & Ahsan Habib - 1181-1204 Does emotional intelligence matter to academic work performance? Evidence from business faculties in Australia
by Lu Jiao & Graeme Harrison & Jinhua Chen & Kym Butcher - 1205-1237 Enterprise resource planning enabling segmental information reporting practices of UK‐FTSE 100
by Sameh Ammar & Ghassan H. Mardini - 1239-1275 Volatile market condition, institutional constraints, and IPO anomaly: evidence from the Chinese market
by Mingsheng Li & Desheng Liu & Jing Zhang & Luxiu Zhang - 1277-1306 Can multitasking influence professional scepticism?
by Dennis D. Fehrenbacher & Anis Triki & Martin Michael Weisner
April 2020, Volume 60, Issue S1
- 557-585 Influence of media coverage and sentiment on seasoned equity offerings
by Ji Sun & Yi Zhou & Jiaguo (George) Wang & Jie (Michael) Guo - 587-627 Operating cash flow asymmetric timeliness in Australia
by Meiting Lu & Yaowen Shan & Sue Wright & Yimeng Yu - 629-659 The type of corporate announcements and its implication on trading behaviour
by Liyi Zheng - 661-692 Board monitoring and covenant restrictiveness in private debt contracts during the global financial crisis
by Intan Suryani Abu Bakar & Arifur Khan & Paul Mather & George Tanewski - 693-727 How have US banks adopted the Financial Accounting Standards Board's Level 3 fair value disclosure rules?
by Walied Keshk & Hung‐Yuan (Richard) Lu & Vivek Mande - 729-770 Working with monsters: counting the costs of workplace psychopaths and other toxic employees
by Rebecca T. Michalak & Neal M. Ashkanasy - 771-804 CEO risk‐taking incentives and relative performance evaluation
by Dirk E. Black - 805-826 The relationship between operating leverage and financial leverage
by Sudipto Sarkar - 827-876 Changing board behaviour: The role of the ‘Two Strikes’ rule in improving the efficacy of Australian Say‐on‐Pay
by James Borthwick & Aelee Jun & Shiguang Ma - 877-908 The importance of cash flow disclosure and cost of capital
by Richard Anthony Kent & Di Bu - 909-941 Religiosity and cross‐country differences in trade credit use
by Feng Chen & Xiaolin Chen & Weiqiang Tan & Lin Zheng - 943-970 Say‐on‐pay judgements: the two‐strikes rule and the pay‐performance link
by Yimeng Liang & Robyn Moroney & Michaela Rankin - 971-1005 Evidence of governance arbitrage by private equity sponsors
by Guy Schofield - 1007-1022 Dividend payout and executive compensation: theory and evidence from New Zealand
by Warwick Anderson & Nalinaksha Bhattacharyya & Cameron Morrill & Helen Roberts - 1023-1075 Determinants and consequences of financial distress: review of the empirical literature
by Ahsan Habib & Mabel D' Costa & Hedy Jiaying Huang & Md. Borhan Uddin Bhuiyan & Li Sun - 1077-1110 The role of foreign and domestic venture capital in innovation: evidence from China
by Jiangjing Que & Xueyong Zhang - 1111-1147 The relationship between corporate social responsibility, financial misstatements and SEC enforcement actions
by Nam Tran & Don O'Sullivan - 1149-1174 Cash holdings, costly financing and the q theory of returns
by Neal Galpin - 1175-1207 Institutional ownership, cross‐shareholdings and corporate cash reserves in Japan
by Pascal Nguyen & Nahid Rahman - 1209-1236 Perceptions of shareholders and directors on corporate governance: what we learn about director primacy
by Christofer Adrian & Sue Wright
December 2020, Volume 60, Issue 5
- 4421-4465 Saving or tunnelling: value effects of tax avoidance in Chinese listed local government‐controlled firms
by Wenzhou Qu & Shaoqing Kang & Lihong Wang - 4467-4496 Can non‐executive equity incentives reduce internal control ineffectiveness? Evidence from China
by Dunli Zhang & Ting Zhang & Guanghua Ma - 4497-4531 Board reforms and the cost of equity: International evidence
by Maoliang Li & Ji Wu & Liansheng Zhang & Liping Zou - 4533-4566 Employee quality and audit fee: evidence from China
by Xing Li & Xia Chen & Baolei Qi & Gaoliang Tian - 4567-4592 Does economic policy uncertainty raise corporate precautionary cash holdings? Evidence from China
by Xin Su & Shengshi Zhou & Rui Xue & Jinfang Tian - 4593-4619 Does an item change trigger earnings management? Evidence from asset disposal income in China
by Qi Yang & Dejun Wu - 4621-4649 Institutional investors’ information seeking and stock price crash risk: nonlinear relationship based on management’s opportunistic behaviour
by Jiangyuan Wang & Guangqiang Liu & Qisong Xiong - 4651-4692 Managerial risk appetite and asymmetry cost behavior: evidence from China
by Ziyang Li & Qianwei Ying & Yuying Chen & Xuehui Zhang - 4693-4722 Audit partner rotation and negative information hoarding: evidence from China
by Yujie Zhao & Nianhang Xu & Donghua Zhou & Kam C. Chan - 4723-4755 Political embeddedness and firms’ choices of earnings management strategies in China
by Zhi Wang & Geert Braam & Daniel Reimsbach & Jiaxin Wang - 4757-4793 Top executives’ early‐life experience and financial disclosure quality: impact from the Great Chinese Famine
by Shouyu Yao & Zhuoqun Wang & Mengyue Sun & Jing Liao & Feiyang Cheng - 4795-4819 Do ETF flows increase market efficiency? Evidence from China
by Jilong Chen & Liao Xu & Yang Zhao - 4821-4844 Do checks on bureaucrats improve firm value? Evidence from a natural experiment
by Jiafu An & Seth Armitage & Wenxuan Hou & Xianda Liu
December 2020, Volume 60, Issue 4
- 3217-3251 Sixty years of Accounting & Finance: a bibliometric analysis of major research themes and contributions
by Martina K. Linnenluecke & Mauricio Marrone & Abhay K. Singh - 3253-3277 Levered and inverse VIX ETP option contract adjustments: No harm, no foul?
by Angel Tengulov & Robert E. Whaley - 3279-3304 The effects of environmental regulation on the stock market: the French experience
by Huy Nguyen Anh Pham & Vikash Ramiah & Imad Moosa - 3305-3339 Board gender composition, board independence and sustainable supply chain responsibility
by Samuel Benjamin & Mansi Mansi & Rakesh Pandey - 3341-3365 Nudging the financial market? A review of the nudge theory
by Cynthia Weiyi Cai - 3367-3406 The role of the national institutional environment in IFRS convergence: a new approach
by June Cao & Chris Patel - 3407-3446 How much does tax erode fund excess returns?
by Zhe Chen & David R. Gallagher & Graham Harman & Geoffrey J. Warren & Lihui Xi - 3447-3475 Are individual investors liquidity providers around earnings announcements? Evidence from an emerging market
by Zhijuan Chen & William T. Lin & Changfeng Ma & Kent Wang - 3477-3492 Stock market volatility: friend or foe?
by Michael Dempsey & Abeyratna Gunasekarage & Thanh Tan Truong - 3493-3526 The unintended consequences of voluntary adoption of clawback provisions on managerial ability
by Dina El Mahdy - 3527-3555 Financial applications of semidefinite programming: a review and call for interdisciplinary research
by Adrian Gepp & Geoff Harris & Bruce Vanstone - 3557-3580 Opacity and the comovement in the stock prices of banks
by Benjamin M. Blau & Todd G. Griffith & Ryan J. Whitby - 3581-3619 Does takeover competition affect acquisition choices and bidding firm performance? Australian evidence
by Robert W. Faff & Abeyratna Gunasekarage & Syed M. M. Shams - 3621-3645 Understanding participation in accounting standard‐setting: the case of AASB ED 192 Revised Differential Reporting Framework
by Karen Handley & Elaine Evans & Sue Wright - 3647-3679 High accruals momentum
by Xiaoting Hao & Juwon Jang & Eunju Lee - 3681-3707 Short‐selling and cost of equity: evidence from China
by Ning Hu & Siqi Lu & Tao Ma & Jianfang Ye - 3709-3741 Strategic insider trading around earnings announcements in Australia
by Dean Katselas - 3743-3774 Why is trait scepticism not consistently reflected in state scepticism? An exploratory study into the role of aesthetic engagement
by Mohammad Jahanzeb Khan & Noel Harding - 3775-3812 Effects of investor tax heterogeneity on stock prices and trading behaviour around the ex‐dividend day: the case of Australia
by Nguyen Ngoc Anh Le & Xiangkang Yin & Jing Zhao - 3813-3850 Asset pricing and energy consumption risk
by Ashley Lim & Yihui Lan & Sirimon Treepongkaruna - 3851-3873 Equity risk versus retirement adequacy: asset allocation solutions for KiwiSaver
by Kirsten L. MacDonald & Robert J. Bianchi & Michael E. Drew - 3875-3904 Market response of US equities to domestic natural disasters: industry‐based evidence
by Ihtisham A. Malik & Robert W. Faff & Kam F. Chan - 3905-3933 An empirical assessment of proposed solutions for resolving scale problems in value relevance accounting research
by Juana Aledo Martínez & Juan Manuel García Lara & María T. González Pérez & Christos A. Grambovas - 3935-3978 Economic policy uncertainty and firm tax avoidance
by My Nguyen & Justin Hung Nguyen - 3979-3990 A response surface analysis of critical values for the lead‐lag ratio with application to high frequency and non‐synchronous financial data
by Michael O'Neill & Gulasekaran Rajaguru - 3991-4030 Abnormal returns and asymmetric information surrounding strategic and financial acquisitions
by Sarah Osborne - 4031-4060 Female directors on the board and cost of debt: evidence from Australia
by Rakesh Pandey & Pallab Kumar Biswas & Muhammad Jahangir Ali & Mansi Mansi - 4061-4092 Analyst versus model‐based earnings forecasts: implied cost of capital applications
by Alexander P. Paton & Damien Cannavan & Stephen Gray & Khoa Hoang - 4093-4119 Confirmation bias in accounting judgments: the case for International Financial Reporting Standards for small and medium‐sized enterprises
by Dinuja Perera & Parmod Chand & Rajni Mala - 4121-4146 Impacts of the timing of the discovery of a subsequent event on the auditors’ approach to subsequent events
by Soon‐Yeow Phang - 4147-4173 Estimating the rank of a beta matrix: a GMM approach
by Yu Ren & Qin Wang - 4175-4194 Death spiral PIPEs: a reconsideration of the evidence
by Karen Benson & Martina K. Linnenluecke & David Morrison & Sviatoslav Rosov - 4195-4224 Environmental, social, and governance practices and perceived tail risk
by Michael Shafer & Edward Szado - 4225-4255 How efficient is the market for Australian firms’ earnings information?
by Stephen Taylor & Alex Tong - 4257-4290 Ethnic board diversity, earnings quality and institutional investors: evidence from Malaysian corporate boards
by Chwee Ming Tee & Puspavathy Rassiah - 4291-4330 Can banks monitor small business borrowers effectively using hard information?
by Daisuke Tsuruta - 4331-4359 How managers use culture and controls to impose a ‘996’ work regime in China that constitutes modern slavery
by Jenny Jing Wang - 4361-4386 Financial well‐being amongst elderly Australians: the role of consumption patterns and financial literacy
by Rui Xue & Adrian Gepp & Terry J. O'Neill & Steven Stern & Bruce J. Vanstone - 4387-4417 Size‐conditioned mandatory capital adequacy disclosure and bank intermediation
by Natalya Zelenyuk & Robert Faff & Shams Pathan
September 2020, Volume 60, Issue 3
- 1907-1941 Towards measuring professionalism in accounting
by Ralph Adler & Gregory Liyanarachchi - 1943-1977 The pricing of accruals quality in credit default swap spreads
by Pervaiz Alam & Xiaoling Pu & Barry Hettler & Hai Lin - 1979-2006 Interventionist research in accounting: reflections on the good, the bad and the ugly
by Vicki C. Baard & John Dumay - 2007-2037 The impact of audit quality in rights offerings
by Balasingham Balachandran & Robert Faff & Lily H. G. Nguyen & Premkanth Puwanenthiren - 2039-2062 Bond market integration of emerging economies and bilateral linkages
by Faruk Balli & Xuan Hu & Faisal Rana - 2063-2098 Does gender matter? The association between gender and the use of management control systems and performance measures
by Belete J. Bobe & Ralph Kober - 2099-2143 Accounting students’ perceptions of effective teaching and approaches to learning: impact on overall student satisfaction
by Belete J. Bobe & Barry J. Cooper - 2145-2165 Summary annual reports: length, readability and content
by Michael E. Bradbury & Pei___Chi Kelly Hsiao & Tom Scott - 2167-2202 Initial public offering prospectus forecast errors and mandatory explanations: evidence from New Zealand
by Li Chen & David Hay & Jingyuan Zhuang - 2203-2230 Toward understanding short‐selling activity: demand and supply
by Adrian W. K. Cheung & Hung Wan Kot & Eric F. Y. Lam & Harry K. M. Leung - 2231-2261 Overnight block trades in the Korean stock market
by Chune Young Chung & Seok‐Kyun Hur & Suk Bong Kim - 2263-2299 Has the value of cash increased over time?
by Ji‐Woong Chung & Boochun Jung & Duri Park - 2301-2338 Transforming accounting curricula to enhance integrative learning
by Bonnie Amelia Dean & Stephanie Perkiss & Milica Simic Misic & Karina Luzia - 2339-2360 Observations of supervisors and an actuarial research student on the qualitative research process
by Jiajie Du & Aaron Bruhn & Bronwen Whiting - 2361-2395 Audit committee characteristics and financial statement comparability
by Medhat Endrawes & Zhuoan Feng & Meiting Lu & Yaowen Shan - 2397-2426 Real earnings management around CEO turnovers
by Paul G. Geertsema & David H. Lont & Helen Lu - 2427-2466 Principal leadership style and school performance: mediating roles of risk management culture and management control systems use in Australian schools
by Maleen Z. Gong & Nava Subramaniam - 2467-2512 Investor reaction to accounting misstatements under IFRS: Australian evidence
by John Goodwin & Yigit Atilgan & Serif Aziz Simsir & Kamran Ahmed - 2513-2547 Business strategies and annual report readability
by Ahsan Habib & Mostafa Monzur Hasan - 2549-2583 Return windows and the value relevance of earnings
by Wen He & Hwee Cheng Tan & Leon Wong - 2585-2615 IASB's independence in the due process: an examination of interest groups’ influence on the development of IFRS 9
by Samindi Ishara Hewa & Rajni Mala & Jinhua Chen - 2617-2664 The seasonality of gold prices in China does the risk‐aversion level matter?
by Thi Hong Van Hoang & Zhenzhen Zhu & Bing Xiao & Wing‐Keung Wong - 2665-2687 Does stronger corporate governance constrain insider trading? Asymmetric evidence from Australia
by Allan Hodgson & Michael Seamer & Katherine Uylangco - 2689-2715 Gauging the development of innovative capabilities in Accounting and Finance students: can they drive the national innovation agenda?
by Denise Jackson - 2717-2757 The change in the value relevance of accounting information after mergers and acquisitions: evidence from the adoption of SFAS 141(R)
by Shin Hyoung Kwon & Guannan Wang - 2759-2809 Drivers of research impact: evidence from the top three finance journals
by Chongyu Dang & Zhichuan (Frank) Li - 2811-2841 Structural holes and hedge fund return comovement: evidence from network‐connected stock hedge funds in China
by Lu Li & Yang Li & Xueding Wang & Tusheng Xiao - 2843-2878 Rollover risk and managerial cost adjustment decisions
by Wu‐Lung Li & Kenneth Zheng - 2879-2887 Pitching research: ‘Qualitative cousins’, the ‘extended family’ and ‘living harmoniously’
by Sumit Lodhia - 2889-2918 Margin trading and price efficiency: information content or price‐adjustment speed?
by Dayong Lv & Wenfeng Wu - 2919-2937 The discrete and differential impact of monetary policy
by Bronwyn McCredie - 2939-2963 Earnings volatility, ambiguity, and crisis‐period stock returns
by Anwer S. Ahmed & Andrew S. McMartin & Irfan Safdar - 2965-2994 Economic crisis and determinants of solvency in the insurance sector: new evidence from Spain
by Ignacio Moreno & Purificación Parrado‐Martínez & Antonio Trujillo‐Ponce - 2995-3031 Past managerial guidance and returns to variance trading around earnings announcements
by Thaddeus Neururer