Content
March 2019, Volume 59, Issue 1
- 177-217 The impact of undergraduate personal finance education on individual financial literacy, attitudes and intentions
by Paul Gerrans & Richard Heaney - 219-252 Research–teaching yin–yang? An empirical study of accounting and finance academics in Australia and New Zealand
by Phil Hancock & Neil Marriott & Angus Duff - 253-276 Does market discipline impact bank charter value? The case for Australia and Canada
by Mamiza Haq & Necmi K. Avkiran & Amine Tarazi - 277-308 Women on boards and greenhouse gas emission disclosures
by Janice Hollindale & Pamela Kent & James Routledge & Larelle Chapple - 309-329 What about your qualitative cousins? Adapting the pitching template to qualitative research
by Sumit Lodhia
March 2019, Volume 58, Issue 5
- 1233-1259 Can short selling improve internal control? An empirical study based on the difference‐in‐differences model
by Huili Chen & Ying Chen & Bin Lin & Yanchao Wang - 1261-1290 Measuring the increasing connectedness of Chinese assets with global assets: using a variance decompositions method
by Honghai Yu & Wencong Sun & Xiangting Ye & Libing Fang - 1291-1318 Economic policy uncertainty and stock price crash risk
by Xuejun Jin & Ziqing Chen & Xiaolan Yang - 1319-1345 The crowding out effect of booming real estate markets on corporate TFP: evidence from China
by Bing Lu & Xiaofen Tan & Jinhui Zhang - 1347-1383 Politically connected independent directors and corporate fraud in China
by Dongmin Kong & Junyi Xiang & Jian Zhang & Yiyang Lu - 1385-1411 Do stock bulletin board systems (BBS) contain useful information? A viewpoint of interaction between BBS quality and predicting ability
by Xiong Xiong & Chunchun Luo & Ye Zhang & Shen Lin - 1413-1443 Regional favoritism and tax avoidance: evidence from China
by Yunsen Chen & Jianqiao Huang & Hang Liu & Weimin Wang - 1445-1468 Cryptocurrency, confirmatory bias and news readability – evidence from the largest Chinese cryptocurrency exchange
by Shuyu Zhang & Xuanyu Zhou & Huifeng Pan & Junyi Jia - 1469-1501 Ultimate parent board reform and corporate overinvestment: a quasi‐natural experiment study
by Sujuan Xie & Yue Xu & Yamin Zeng & Junsheng Zhang - 1503-1523 Financial outreach and household financial constraint
by Yiyi Bai & Zhisheng Li & Huan Liu - 1525-1548 Do exchange‐traded fund flows increase the volatility of the underlying index? Evidence from the emerging market in China
by Hua Wang & Liao Xu - 1549-1580 CEO hometown ties and tax avoidance‐evidence from China's listed firms
by Yu Shen & Di Gao & Di Bu & Lina Yan & Ping Chen - 1581-1612 Mandatory corporate social responsibility disclosure and dividend payouts: evidence from a quasi‐natural experiment
by Xiaoran Ni & Huilin Zhang
November 2018, Volume 58, Issue S1
- 3-43 Dissecting stock price momentum using financial statement analysis
by Anwer S. Ahmed & Irfan Safdar - 45-58 Information flow around stock market collapse
by Terry Bossomaier & Lionel Barnett & Adam Steen & Mike Harré & Steve d'Alessandro & Rod Duncan - 59-81 Herding in frontier stock markets: evidence from the Vietnamese stock market
by Nha Duc Bui & Loan Thi Bich Nguyen & Nhung Thi Tuyet Nguyen & Gordon Frederick Titman - 83-95 Transferring and trading on insider information in the United States and Australia: just a case of happy hour drinks?
by Xiaoyan Chen & Allan Hodgson & Martina K. Linnenluecke - 97-129 Market share growth and stock returns
by Jaideep Chowdhury & Gokhan Sonaer & Umut Celiker - 131-157 Market timing as an explanation for the short‐lived premium on cross‐listing
by Peter M. Clarkson & Stephen F. Gray & Vanitha Ragunathan - 159-178 Documenting the functional form of dynamic risk‐taking behaviour in a real options context using sporting contests
by Stephen Easton & Sean Pinder & Steven Stern - 179-209 The implied equity duration when discounting and forecasting parameters are industry specific
by Olga Fullana & Juan M. Nave & David Toscano - 211-251 Stock price crash risk: review of the empirical literature
by Ahsan Habib & Mostafa Monzur Hasan & Haiyan Jiang - 253-274 Predicting FTSE 100 returns and volatility using sentiment analysis
by Mark Johnman & Bruce James Vanstone & Adrian Gepp - 275-309 Are Internet message boards used to facilitate stock price manipulation? Evidence from an emerging market, Thailand
by Nattapong Laksomya & John G. Powell & Suparatana Tanthanongsakkun & Sirimon Treepongkaruna - 311-342 Low‐frequency volatility of real estate securities and macroeconomic risk
by Chyi Lin Lee & Simon Stevenson & Ming‐Long Lee - 343-373 Is advertising under‐resourced in a growth market? Intangible endogeneity and informed trading issues
by Allan Hodgson & Suntharee Lhaopadchan & Raluca Ratiu - 375-422 The effect of 52 week highs and lows on analyst stock recommendations
by Mei‐Chen Lin - 423-463 Vine copulas: modelling systemic risk and enhancing higher‐moment portfolio optimisation
by Rand Kwong Yew Low - 465-491 Real estate's information and volatility links with stock, bond and money markets
by Lin Mi & Allan Hodgson - 493-527 Does well‐being impact individuals’ risky decisions and susceptibility to cognitive bias?
by Carly Moulang & Maria Strydom - 529-571 What drives flight to quality?
by Sebastian Opitz & Alexander Szimayer - 573-597 A state‐price volatility index for the U.S. government bond market
by Zheyao Pan - 599-618 Investor sentiment and the risk–return tradeoff in the Brazilian market
by Pedro Piccoli & Newton C. A. da Costa & Wesley Vieira da Silva & June A. W. Cruz - 619-656 Improving equity premium forecasts by incorporating structural break uncertainty
by Jing Tian & Qing Zhou
December 2018, Volume 58, Issue 4
- 939-963 Practitioner mentoring of undergraduate accounting students: helping prepare students to become accounting professionals
by Ralph Adler & Carolyn Stringer - 965-992 Disruption of financial intermediation by FinTech: a review on crowdfunding and blockchain
by Cynthia Weiyi Cai - 993-1026 A review of accounting research in Australasia
by Charl de Villiers & Pei‐Chi Kelly Hsiao - 1027-1061 Does auditor gender affect issuing going‐concern decisions for financially distressed clients?
by Sarowar Hossain & Larelle Chapple & Gary S. Monroe - 1063-1109 Corporate distress prediction in China: a machine learning approach
by Yi Jiang & Stewart Jones - 1111-1139 Fashion or future: does creating shared value pay?
by Stewart Jones & Christopher Wright - 1141-1168 Adoption of international financial reporting standards and the cost of adverse selection
by Dean Katselas & Sviatoslav Rosov - 1169-1200 How might normative and mimetic pressures improve local government service performance reporting?
by Prae Keerasuntonpong & Carolyn Cordery - 1201-1229 Internal control deficiencies and audit pricing: evidence from initial public offerings
by Jong Eun Lee
September 2018, Volume 58, Issue 3
- 635-667 A review of research on regulation changes in the Asia‐Pacific region
by Millicent Chang & Andrew B. Jackson & Marvin Wee - 669-695 Dividend policies across multinational and domestic corporations – an international study
by Shumi Akhtar - 697-725 The sensitivity of the credit default swap market to financial analysts’ forecast revisions
by Pervaiz Alam & Xiaoling Pu & Barry Hettler - 727-750 Out‐of‐sample stock return predictability in emerging markets
by Afsaneh Bahrami & Abul Shamsuddin & Katherine Uylangco - 751-786 Corporate diversification, institutional investors and internal control quality
by Guang‐Zheng Chen & Edmund C. Keung - 787-816 Corporate social responsibility and dividend policy
by Adrian (Waikong) Cheung & May Hu & Jörg Schwiebert - 817-848 Convergence of accounting standards and financial reporting externality: evidence from mandatory IFRS adoption
by Ru Gao & Baljit K. Sidhu - 849-883 Stock price response to new‐CEO earnings news
by Paul G. Geertsema & David H. Lont & Helen Lu - 885-920 Audit report lag: the role of auditor type and increased competition in the audit market
by Fakhroddin MohammadRezaei & Norman Mohd‐Saleh - 921-935 Information linkages between emission allowance and energy markets
by Emma Schultz & John Swieringa
June 2018, Volume 58, Issue 2
- 315-339 The changing technological environment and the future of behavioural research in accounting
by Vicky Arnold - 341-365 Timing of earnings restatements: CEO equity compensation and market reaction
by Nourhene BenYoussef & Saqib Khan - 367-396 Corporate governance and the sensitivity of investments to cash flows
by Gurmeet Singh Bhabra & Parvinder Kaur & Ahn Seoungpil - 397-421 Profitability and investment†based factor pricing models
by Brendan Elliot & Paul Docherty & Stephen Easton & Doowon Lee - 423-444 The Piotroski F†score: evidence from Australia
by Charles E. Hyde - 445-475 Remuneration committees, shareholder dissent on CEO pay and the CEO pay–performance link
by Pamela Kent & Kim Kercher & James Routledge - 477-501 Short selling, margin buying and stock return in China market
by Rui Li & Nan Li & Jiahui Li & Chongfeng Wu - 503-533 Executive stock option vesting conditions, corporate governance and CEO attributes: evidence from Australia
by Xin Qu & Majella Percy & Jenny Stewart & Fang Hu - 535-559 Generic skills in accounting: perspectives of Chinese postgraduate students
by Bernadette Smith & William Maguire & Helen Haijuan Han - 561-597 Determinants of discretionary fair value measurements: the case of Level 3 assets in the banking sector
by Daifei Yao & Majella Percy & Jenny Stewart & Fang Hu - 599-632 Does the accruals quality premium arise from information risk?
by Lijuan Zhang & Mark Wilson
March 2018, Volume 58, Issue 1
- 3-4 Vale Emeritus Professor Ian Zimmer 2 April 1948–1 November 2017
by Ken T. Trotman - 5-10 From the Editor
by Tom Smith - 11-55 Dividend payout determinants for Australian Multinational and Domestic Corporations
by Shumi Akhtar - 57-89 Female audit committee members and their influence on audit fees
by Husam Aldamen & Janice Hollindale & Jennifer L. Ziegelmayer - 91-125 A new perspective on performance persistence: evidence using portfolio holdings
by Scott Bennett & David R. Gallagher & Graham Harman & Geoffrey J. Warren & Yuki Xi - 127-147 Dividend persistence and dividend behaviour
by Kam Fong Chan & John G. Powell & Jing Shi & Tom Smith - 149-169 Politically connected boards, value or cost: evidence from a natural experiment in China
by Jianlei Han & Guangli Zhang - 171-193 Discretion in bank loan loss allowance, risk taking and earnings management
by Justin Jin & Kiridaran Kanagaretnam & Gerald J. Lobo - 195-215 Partial moment volatility indices
by Zhangxin (Frank) Liu & Michael J. O'Neill - 217-254 Analysts’ stock recommendations, earnings growth and risk
by Kenneth Peasnell & Yuan Yin & Martien Lubberink - 255-277 Burnout among university accounting educators in Australia and New Zealand: determinants and implications
by Gillian Vesty & VG Sridharan & Deryl Northcott & Steven Dellaportas - 279-311 International compliance with new Basel Accord principles for risk governance
by Sue Wright & Elizabeth Sheedy & Shane Magee
December 2017, Volume 57, Issue 5
- 1237-1264 Pairs trading in Chinese commodity futures markets: an adaptive cointegration approach
by Danni Chen & Jing Cui & Yan Gao & Leilei Wu - 1265-1286 Economic policy uncertainty in China and stock market expected returns
by Jian Chen & Fuwei Jiang & Guoshi Tong - 1287-1313 Does the T + 1 rule really reduce speculation? Evidence from Chinese Stock Index ETF
by Xinyun Chen & Yan Liu & Tao Zeng - 1315-1347 Financial constraints and investment thirst in Chinese reverse merger companies
by Zijian Cheng & Grant Fleming & Zhangxin (Frank) Liu - 1349-1381 Bank connections and the speed of leverage adjustment: evidence from China's listed firms
by Wenfei Li & Cen Wu & Liping Xu & Qingquan Tang - 1383-1415 Financial literacy and risky asset holdings: evidence from China
by Li Liao & Jing Jian Xiao & Weiqiang Zhang & Congyi Zhou - 1417-1445 To buy or not to buy: household risk hedging of housing costs
by Shuo Liu & Jin Wang & Weixing Wu - 1447-1480 City‐level political uncertainty and city‐level IPO activities
by Danglun Luo & Naqiong Tong & Guoman She - 1481-1516 Political connections of the board of directors and credit financing: evidence from Chinese private enterprises
by Hongfeng Peng & Xiao Zhang & Xiaoquan Zhu - 1517-1556 Tax avoidance and cost of debt: evidence from a natural experiment in China
by Wei Cen & Naqiong Tong & Yushi Sun - 1557-1604 Successive short‐selling ban lifts and gradual price efficiency: evidence from China
by Xiong Xiong & Ya Gao & Xu Feng - 1605-1633 Director interlocks and spillover effects of board monitoring: evidence from regulatory sanctions
by Qinlin Zhong & Yuanyuan Liu & Chun Yuan - 1635-1670 Media sentiment, institutional investors and probability of stock price crash: evidence from Chinese stock markets
by Yanjian Zhu & Zhaoying Wu & Hua Zhang & Jing Yu
December 2017, Volume 57, Issue 4
- 937-959 Integrated reporting: background, measurement issues, approaches and an agenda for future research
by Charl de Villiers & Elmar R. Venter & Pei†Chi Kelly Hsiao - 961-980 Can foreign banks compete in China?
by Necmi K. Avkiran & Yushu Zhu & David W. L. Tripe & Kathleen Walsh - 981-1017 Fool's mate: What does CHESS tell us about individual investor trading performance?
by Reza Bradrania & Andrew Grant & Peter Joakim Westerholm & Wei Wu - 1019-1042 Capital expenditures and firm performance: evidence from a cross†sectional analysis of stock returns
by Adriana S. Cordis & Chris Kirby - 1043-1069 Level of business insights in the MD&A and nonprofessional investors' judgments
by Wei Li - 1071-1099 Political connections, auditor choice and corporate accounting transparency: evidence from private sector firms in China
by Ye Liu & Xindan Li & Haijian Zeng & Yunbi An - 1101-1125 Does internal control over financial reporting really alleviate agency conflicts?
by Baolei Qi & Liuchuang Li & Qing Zhou & Jinghui Sun - 1127-1147 Pension accrual management and research and development investment
by Takafumi Sasaki - 1149-1176 Herding behaviour in the Australian loan market and its impact on bank loan quality
by Vuong Thao Tran & Hoa Nguyen & Chien Ting Lin - 1177-1202 The effects of tone at the top and coordination with external auditors on internal auditors’ fraud risk assessments
by Isabel Z. Wang & Neil Fargher - 1203-1229 Call it good, bad or no news? The valuation effect of debt issues
by Yushu Zhu
September 2017, Volume 57, Issue 3
- 623-655 Impact of the global financial crisis on Islamic and conventional stocks and bonds
by Shumi Akhtar & Maria Jahromi & Tom Smith - 657-679 Large audit firm premium and audit specialisation in the public sector
by Michael E. Bradbury & Gary Monroe - 681-699 The roles of book-tax conformity and tax enforcement in regulating tax reporting behaviour following International Financial Reporting Standards adoption
by Ester Chen & Ilanit Gavious & Tom Smith - 701-725 Shareholder say on pay and CEO compensation: three strikes and the board is out
by Matthew Grosse & Stephen Kean & Tom Scott & Tom Smith - 727-757 Effect of the ban on short selling on market prices and volatility
by Uwe Helmes & Julia Henker & Thomas Henker & Tom Smith - 759-788 How return and risk experiences shape investor beliefs and preferences
by Arvid O. I. Hoffmann & Thomas Post & Tom Smith - 789-813 Women in leadership: an analysis of the gender pay gap in ASX-listed firms
by Marion Hutchinson & Janet Mack & Peter Verhoeven & Tom Smith - 815-836 State-preference pricing and volatility indices
by Zhangxin (Frank) Liu & Michael J. O'Neill & Tom Smith - 837-853 Fund Volatility Index using equity market state prices
by Michael J. O'Neill & Zhangxin Liu & Tom Smith - 855-877 Long-Term post-merger announcement performance. A case study of Australian listed real estate
by Chris Ratcliffe & Bill Dimovski & Monica Keneley & Tom Smith - 879-905 Externally reported performance measures and benchmarks in Australia
by Kerrie Woodhouse & Paul Mather & Dinithi Ranasinghe & Tom Smith - 907-933 Corporate governance and private placement issuance in Australia
by Suichen Xu & Janice How & Peter Verhoeven & Tom Smith
June 2017, Volume 57, Issue 2
- 319-349 Capital structure of multinational and domestic corporations – a cross-country comparison
by Shumi Akhtar - 351-372 Rare disaster risk and the expected equity risk premium
by Henk Berkman & Ben Jacobsen & John B. Lee - 373-400 Risk factors in Australian bond returns
by Robert J. Bianchi & Michael E. Drew & Eduardo Roca & Timothy Whittaker - 401-428 Improved corporate governance and Chinese seasoned equity offering announcement effects
by Xiaoyan Chen - 429-463 The diversity of expertise on corporate boards in Australia
by Stephen Gray & John Nowland - 465-497 Firm life cycle, corporate risk-taking and investor sentiment
by Ahsan Habib & Mostafa Monzur Hasan - 499-510 When are investment projects in the same risk class?
by David Johnstone - 511-531 The market premium for the option to close: evidence from Australian gold mining firms
by Simone Kelly - 533-563 A stakeholder analysis of employee disclosures in annual reports
by Pamela Kent & Tamara Zunker - 565-595 Audit opinions and information asymmetry in the stock market
by David Abad & Juan P. Sánchez-Ballesta & José Yagüe - 597-620 Corporate fraud culture: Re-examining the corporate governance and performance relation
by David T. Tan & Larelle Chapple & Kathleen D. Walsh
March 2017, Volume 57, Issue 1
- 3-46 Risk, return and mean-variance efficiency of Islamic and non-Islamic stocks: evidence from a unique Malaysian data set
by Shumi Akhtar & Maria Jahromi & Tom Smith - 47-85 Design of MySuper default funds: influences and outcomes
by Adam Butt & M. Scott Donald & F. Douglas Foster & Susan Thorp & Geoffrey J. Warren & Tom Smith - 87-111 Earnings benchmark hierarchy
by Mariela Carvajal & Jeffrey J. Coulton & Andrew B. Jackson & Tom Smith - 113-129 Testing the effect of portfolio holdings disclosure in an environment absent of mandatory disclosure
by Zhe Chen & David R. Gallagher & Adrian D. Lee & Tom Smith - 131-164 Differentiated regulation: the case of charities
by Carolyn J. Cordery & Dalice Sim & Tony Zijl & Gary Monroe - 165-197 Investment–cash flow sensitivity measures investment thirst, but not financial constraint
by Kebin Deng & Zhong Ding & Yushu Zhu & Qing Zhou & Kathy Walsh - 199-237 The role of financial analysts in stock market efficiency with respect to annual earnings and its cash and accrual components
by Dana Hollie & Philip B. Shane & Qiuhong Zhao & Steven Cahan - 239-260 Use of benchmarks in predicting earnings management?
by Richard Kent & James Routledge & Karen McPherson - 261-287 Australian momentum: performance, capacity and the GFC effect
by Bruce J. Vanstone & Tom Smith & Tobias Hahn - 289-315 Informed trading on debt covenant violations: the long and short of it
by Yushu Zhu & Jennifer Gippel & Kathy Walsh
April 2017, Volume 57
- 3-43 Conditional returns to shareholders of bidding firms: an Australian study
by Farida Akhtar - 45-68 Momentum in weekly returns: the role of intermediate-horizon past performance
by Daniel Chai & Manapon Limkriangkrai & Philip Inyeob Ji - 69-100 Determinants of Chinese equity financing behaviours: traditional model and the alternatives
by Xiaoyan Chen & Xin Ling - 101-116 Testing the effect of portfolio holdings disclosure in an environment absent of mandatory disclosure
by Zhe Chen & David R. Gallagher & Adrian D. Lee - 117-145 The role of managerial risk-taking in the ‘rise and fall’ of the CDS market
by Roshanthi Dias - 147-184 Investment financing: evidence from Korea
by Heejung Choi & Jungwon Suh - 185-210 Leverage adjustment after mergers and acquisitions
by Joye Khoo & Robert B. Durand & Subhrendu Rath - 211-234 Management incentives to recognise intangible assets
by Mark Russell - 235-253 Corporate governance and the probability of default
by Emma L. Schultz & David T. Tan & Kathleen D. Walsh - 255-276 Insights into accounting choice from the adoption timing of International Financial Reporting Standards
by Warwick Stent & Michael E. Bradbury & Jill Hooks - 277-298 Normality of stock returns with event time clocks
by Xin Ling
December 2016, Volume 56, Issue 4
- 917-933 Transaction costs in an illiquid order-driven market
by Ben R. Marshall & Nhut H. Nguyen & Nuttawat Visaltanachoti & Tom Smith - 935-959 External finance and dividend policy: a twist by financial constraints
by Zhong He & Xiaoyan Chen & Wei Huang & Rulu Pan & Jing Shi & Tom Smith - 961-984 Knowledge of campaign finance regulation reduces perceptions of corruption
by Necmi K. Avkiran & Direnç K. Kanol & Barry Oliver & Tom Smith - 985-1015 The decision to outsource risk management services
by Jacqueline Christensen & Pamela Kent & Tom Smith - 1017-1040 Analysing the market–book value relation in large Australian and US firms: implications for fundamental analysis and the market–book ratio
by Victoria J. Clout & Roger Willett & Tom Smith - 1041-1070 An investigation of wholly-owned foreign subsidiary control through transaction cost economics theory
by Francesco Giacobbe & Zoltan Matolcsy & James Wakefield & Tom Smith - 1071-1095 Merging time-series Australian data across databases: challenges and solutions
by Dean Katselas & Baljit K. Sidhu & Chuan Yu & Tom Smith - 1097-1117 Net share issues and the cross-section of equity returns under a dividend imputation tax system
by Adrian Melia & Paul Docherty & Steve Easton & Tom Smith - 1119-1148 Information transfer and firm-level strategy
by Richard A. Schneible Jr & Neil Fargher - 1149-1185 Short-selling pressure and last-resort debt finance: evidence from 144A high-yield risk-adjusted debt
by Kelvin Jui Keng Tan & Jia Min Lee & Robert W. Faff & Kathy Walsh - 1187-1214 Correlated implied volatility with jump and cross section of stock returns
by Samuel Ze-To & Steven Cahan
September 2016, Volume 56, Issue 3
- 607-626 A State-Price Volatility Index for China's Stock Market
by Michael O'Neill & Kent Wang & Zhangxin (Frank) Liu & Tom Smith - 627-667 Determinants of the levels and changes in non-executive director compensation
by Martin Bugeja & Stephanie Fohn & Zoltan Matolcsy & Neil Fargher - 669-694 The impact of sentiment on price discovery
by Jeffrey J. Coulton & Tami Dinh & Andrew B. Jackson & Tom Smith - 695-725 Effect of fund size on the performance of Australian superannuation funds
by James R. Cummings & David Gallagher - 727-748 The volatility of comprehensive income and its association with market risk
by Shahwali Khan & Michael E. Bradbury & Steven Cahan - 749-785 Information diffusion and the predictability of New Zealand stock market returns
by Hai Lin & Daniel Quill & Henk Berkman - 787-802 A note on assessing the relation between CEO characteristics and stock performance: Alpha Above Replacement
by Brett C. Olsen & Sanjay R. Sisodiya & Judith Swisher & Neil Fargher - 803-843 The determinants and market reaction to Open Briefings: an investor relations option and evidence on the effectiveness of disclosure
by Andrew Ferguson & Tom Scott & Neil Fargher - 845-878 Do investors misprice components of net periodic pension cost?
by Yong-Chul Shin & Kun Yu & Neil Fargher - 879-911 The real effects of corporate fraud: evidence from class action lawsuits
by Qingbo Yuan & Yunyan Zhang & Steven Cahan
June 2016, Volume 56, Issue 2
- 297-332 Sarbanes–Oxley Act and patterns in stock returns around executive stock option exercise disclosures
by Eli Bartov & Lucile Faurel & Steven Cahan - 333-361 Momentum in Australian style portfolios: risk or inefficiency?
by Howard Chan & Paul Docherty & David Gallagher - 363-391 Why do analysts issue forecast revisions inconsistent with prior stock returns? Determinants and consequences
by Xiaobo Dong & Kuan-Chen Lin & Roger Graham & Anne Wyatt - 393-421 The Australian asset-pricing debate
by Robert B. Durand & Manapon Limkriangkrai & Daniel Chai & David Gallagher - 423-443 CEO inside debt and investment-cash flow sensitivity
by Jianlei Han & Zheyao Pan & Henk Berkman - 445-478 Investor mood and the determinants of stock prices: an experimental analysis
by Noel Harding & Wen He & Steven Cahan - 479-508 S&P 500 index addition, liquidity management and Tobin's Q
by Petya Platikanova & Henk Berkman - 509-544 Standard Business Reporting in Australia: efficiency, effectiveness, or both?
by David A. Robb & Fiona H. Rohde & Peter F. Green & Steven Cahan - 545-575 The role of political uncertainty in Australian financial markets
by Lee A. Smales & Henk Berkman - 577-604 The illusion of no control: management control systems facilitating autonomous motivation in university research
by Nicole C. Sutton & David A. Brown & Mandy Cheng
March 2016, Volume 56, Issue 1
- 1-1 Issue Information - TOC
by Steven Cahan - 3-3 Issue Information - Editorial Board
by Steven Cahan - 5-8 Consequences of IFRS for capital markets, managers, auditors and standard-setters: an introduction
by Steven Cahan & Steven Cahan - 9-45 Other comprehensive income: a review and directions for future research
by Steven Cahan & Dirk E. Black & Steven Cahan - 47-58 Discussion of ‘Other comprehensive income: a review and directions for future research’
by Steven Cahan & Michael E. Bradbury - 59-97 IFRS non-GAAP earnings disclosures and fair value measurement
by Steven Cahan & Lance Malone & Ann Tarca & Marvin Wee & Steven Cahan - 99-112 Discussion of ‘IFRS non-GAAP earnings disclosures and fair value measurement’
by Steven Cahan & C. S. Agnes Cheng - 113-157 The impact of IFRS goodwill reporting on financial analysts' equity valuation judgements: some experimental evidence
by Steven Cahan & Niclas Hellman & Patric Andersson & Emelie Fröberg & Steven Cahan - 159-164 Discussion of ‘The impact of IFRS goodwill reporting on financial analysts’ equity valuation judgements: some experimental evidence’
by Steven Cahan & Fei Du - 165-203 Longer term audit costs of IFRS and the differential impact of implied auditor cost structures
by Steven Cahan & Stephen Higgins & David Lont & Tom Scott & Steven Cahan - 205-215 Discussion of ‘Longer term audit costs of IFRS and the differential impact of implied auditor cost structures’
by Steven Cahan & Simon Yu Kit Fung - 217-250 Unrealized earnings, dividends and reporting aggressiveness: an examination of firms’ behavior in the era of fair value accounting
by Steven Cahan & Ester Chen & Ilanit Gavious & Steven Cahan - 251-257 Discussion of ‘Unrealised earnings, dividends and reporting aggressiveness: an examination of firms’ behavior in the era of fair value accounting'
by Steven Cahan & Shiheng Wang - 259-288 An evaluation of asset impairments by Australian firms and whether they were impacted by AASB 136
by Steven Cahan & David Bond & Brett Govendir & Peter Wells & Steven Cahan - 289-294 Discussion of ‘An evaluation of asset impairments by Australian firms and whether they were impacted by AASB 136’
by Steven Cahan & Zili Zhuang
December 2015, Volume 55, Issue 4
- 911-929 Planetary boundaries: implications for asset impairment
by Martina K. Linnenluecke & Jac Birt & John Lyon & Baljit K. Sidhu & Kathy Walsh - 931-963 Corporate governance and the informativeness of disclosures in Australia: a re-examination
by Wendy Beekes & Philip Brown & Qiyu Zhang & Steven Cahan - 965-988 Continuous disclosure compliance: does corporate governance matter?
by Larelle Chapple & Thu Phuong Truong & Steven Cahan