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December 2024, Volume 60, Issue 4
- 709-751 Does News Media Affect Firm Innovation in Emerging Markets? Evidence from China
by Kun Tracy Wang & Nathan Zhenghang Zhu & Guqiang Luo - 752-776 The Valuation of Loss Firms: A Stock Market Perspective
by Hannes Mohrschladt & Susanne Siedhoff - 777-815 Does the Publication or the Implementation of IAS 19(R) Have Real Economic Consequences?
by Justin Chircop & Paraskevi Vicky Kiosse - 816-851 How to Analyze the Practical Relevance of Costing Methods? The Example of Hospital Cost Accounting in France
by Laurent Mériade - 852-891 Information or Noise? Examining the Effect of Discretionary Disclosure of Accounting Estimates on Financial Analyst Forecasts
by Jeff P. Boone & Xueyun (Sherry) Sun & Jennifer Yin - 892-934 Negative Externalities of Regulation: Identity‐relevant Information in Mandatory Short‐selling Disclosures
by Alexandre Madelaine - 935-966 Corporate Misconduct and Subsequent Consequences in Family Firms
by Lele Chen & Jennifer Yin
September 2024, Volume 60, Issue 3
- 419-445 Evaluation of Fair Value Relevance and Sensitivity to Valuation Assumptions
by Le Ma & Peter Wells - 446-491 Does Firm‐level Political Uncertainty Affect the Mispricing of Earnings? A Natural Experiment through Government‐to‐business Revolving Door
by Haijie Huang & Edward Lee & Changjiang Lyu & Zhenmei (Judy) Zhu - 492-538 Do Investors Undervalue Female Directors Due to Gender Role Stereotypes? Evidence from the United States
by Kumari Ranjeeni & Dharmendra Naidu - 539-577 Do Better Managers Get Better Loan Contracts?
by Bill B. Francis & Ning Ren & Xian Sun & Qiang Wu - 578-606 Asymmetric Tone in Management Discussion and Analysis and Its Impact: Evidence from the Chinese Stock Market
by Sibei Yan & Ahrum Choi & Hyung Rok Jung & Joonil Lee - 607-626 Crisis Capital: Private Placements During COVID‐19
by Angelo Aspris & Edward Bi & Sean Foley & Jiri Svec - 627-664 Does Social Capital Enhance Stock Liquidity? An Investigation of the Resilience of the Trading Environment During a Crisis of Trust
by Robert Faff & Jianning Huang & Pei Shao & Yuchao Xiao & Fuzhao Zhou - 665-708 Bankruptcy Resolution: Misery or Strategy
by Jairaj Gupta & Mariachiara Barzotto & André Aroldo Freitas De Moura
June 2024, Volume 60, Issue 2
- 205-235 Interpreting IFRS: The Evolving Role of Agenda Decisions
by Paola Ramassa & Alberto Quagli - 236-271 Is One Head Better Than Two? Dual Leadership and Firm Performance During the COVID‐19 Crisis
by Md Reiazul Haque & Md Lutfur Rahman & Mohammed Abdullah Al Mamun - 272-304 Corporate Governance Reforms and Analyst Forecasts: International Evidence
by Simeng Liu & Kun Tracy Wang & Yue Wu - 305-337 Do State Ownership and Political Connections Affect Precautionary Cash Holdings for Customer Concentration? Evidence from China
by Shaorou Hu & Ming Liu & Nan Liu & Xialin Guo - 338-364 Does Portfolio Momentum Beat Analyst Advice?
by Jaeyong Lee & Jonathan A. Batten & Hyuna Ham & Doojin Ryu - 365-398 Ex‐military Top Executives and Corporate Violations: Evidence from China
by Dunli Zhang & Jinzhao Zhou & Jingjuan Ma - 399-418 The Regulatory Approach of James R. Doty: PCAOB Chair 2011–2018
by John D. Keyser
March 2024, Volume 60, Issue 1
- 1-12 Accounting for Inflation: The Dog That Didn't Bark
by Ray Ball - 13-20 Commentary on ‘Accounting for Inflation: The Dog That Didn't Bark’
by Richard D. Morris - 21-22 Commentary on ‘Accounting for Inflation: The Dog That Didn't Bark’
by S. P. Kothari - 23-48 The Accruals–Cash Flow Relation and the Evaluation of Accrual Accounting
by Hyung Il Oh & Stephen Penman - 49-90 The Effect of Organizational Climate on Sell‐side Analyst Turnover and Performance
by Wai Fong Chua & Yu Flora Kuang & Yi (Ava) Wu - 91-129 Valuation Implications of Mandatory CSR Expenditure in India
by Sudipta Bose & Peter M. Clarkson & Gordon D. Richardson - 130-171 Market Institutions, Fair Value, and Financial Analyst Forecast Accuracy
by Rui Ye & Saeed Heravi & Jason Xiao - 172-204 Analysts’ Earnings per Share Forecasts: The Effects of Forecast Uncertainty and Forecast Precision on Investor Judgements
by Clarence Goh
December 2023, Volume 59, Issue 4
- 901-953 Conditional Mandates on Management Earnings Forecasts: The Impact on the Cost of Debt
by Kun Tracy Wang & Nathan Zhenghang Zhu - 954-982 Do Investors Perceive the Link Between Equity Method Earnings and Future Earnings? The Role of Supplemental Disclosures
by Curtis Farnsel - 983-1040 Board Connections and Dividend Policy
by Kambar Farooq & Muhammad Azeem & Chin Man Chui & Jun (Tony) Ruan - 1041-1073 Analyst Research Activity During the COVID‐19 Pandemic
by Pawel Bilinski - 1074-1115 Why Do Analysts use a Zero Forecast for Other Comprehensive Income?
by Mark Wallis - 1116-1166 Voluntary Carbon Reporting Prediction: A Machine Learning Approach
by Geoffrey Frost & Stewart Jones & Muchen Yu
September 2023, Volume 59, Issue 3
- 697-734 Regulating the Market for Audit Services: A Game Theoretic Approach
by Konstantinos Eleftheriou & Iliya Komarev & Paul Klumpes - 735-775 Country‐level Accounting Enforcement and IPO Underpricing
by Jochen Bigus & Florian Dreyer - 776-817 Financialization and Corporate Performance in China: Promotion or Inhibition?
by Shan Xu & Lili Guo - 818-846 Do Excess Funds Make Financially Constrained Firms Better Off? Evidence from IPOs in China
by Chunfang Cao & Wenxuan Hou & Xiumei Liu & Hongbo Pan - 847-871 Could Accounting Have Saved Itself from the Antitrust Laws?Revisiting the Antitrust Investigations into the US Accounting Profession 1966–1990
by Michael E. Doron - 872-898 Risk Analysis of Pension Fund Investment Choices
by Emawtee Bissoondoyal‐Bheenick & Robert Brooks & Hung Xuan Do
June 2023, Volume 59, Issue 2
- 493-540 Does Earnings Quality Influence Corporate Social Responsibility Performance? Empirical Evidence of the Causal Link
by Sudipta Bose & Chuan Yu - 541-569 The Role of Auditing Firms in the Implementation of New Accounting Standards: Evidence from China
by Xingtong Fang & Kaigang He & Beilei Mei & Jianfang Ye - 570-605 Disentangling Sentiment from Cyclicality in Firm Capital Structure
by Haitham A. Al‐Zoubi & Jennifer A. O'Sullivan & Aktham I. Al‐Maghyereh & Brendan J. Lambe - 606-649 An Empirical Investigation of the Effect of CFO Power on Disclosure Quality
by Lutfa Tilat Ferdous & Kamran Ahmed & Darren Henry - 650-696 Client Importance and Audit Quality at the Individual Audit Partner, Office, and Firm Levels
by Sarowar Hossain & Jeff Coulton & Jenny Jing Wang
March 2023, Volume 59, Issue 1
- 1-5 Special Issue On Accounting, Auditing, And Corporate Governance In China
by Liansheng Wu & Jason Xiao - 6-31 Should More Internally Generated Intangible Assets Be Recognized? A Commentary
by Xuejing Xie & Weiguo Zhang - 32-75 When Investors Speak, Do Firms Listen? The Role of Investors' Dividend‐related Complaints from Online Earnings Communication Conferences
by Le Lin & Ke Liao & Deren Xie - 76-133 Corporate Innovation and Disclosure Strategy
by Zheyuan Zhang & Huiying Wu & Sammy Xiaoyan Ying & Jiaxing You - 134-162 Does the Prohibition of Long‐lived Asset Impairment Reversals Affect Corporate Innovation? Evidence from a Quasi‐experiment in China
by Huilong Liu & Jianqiu Liu & Hong Wang & Dan Yang - 163-196 Using Available‐for‐sale Securities to Smooth Earnings: Evidence from China
by Ruichang Lu & Weijia He & Xiaojun Zhang - 197-229 Multiple Large Shareholders and Financial Reporting Quality: Evidence from China
by Rongli Yuan & Yadong Han & Zhanliao Chen - 230-257 Audit Effort and Stock Price Crash Risk
by Xiaomei Han & Wei Luo & Liansheng Wu & Wei Zhou - 258-299 Chief Audit Executive as Supervisory Board Member and Executive Compensation Contracts
by Meng Lyu & Xiaojie Christine Sun & Bing Wang - 300-339 Do Key Audit Matters Affect Operating Activities? Evidence from Inventory Management
by Ran An & Wentao Li & Di Wang & Yanyan Wang & Lisheng Yu - 340-380 The Effect of Audit Partner Diversity on Audit Quality: Evidence from China
by Kevin Koh & Li Li & Xuejiao Liu & Chunfei Wang - 381-410 Local Gambling Attitudes and Audit Quality: Evidence from Audit Adjustments
by Lijing Tong & Bin Wu & Min Zhang - 411-436 The Benefit of Frequent Corporate Philanthropy
by Bingxuan Lin & Jianhua Liu & Rui Lu & Liang Sun - 437-465 I Feel Your Pain: The Effect of Regulator as a Minority Shareholder on Merger and Acquisition Performance
by Xin Wang & Jiacai Xiong & Caiyue Ouyang & Feida Zhang - 466-492 A Family Member or a Professional Manager? The Role of Trust in the Choice of CEO in Family Firms
by Chengfang Wang & Tingting Ye & Jiyuan Li & Changli Zeng
December 2022, Volume 58, Issue 4
- 603-647 Excess Cash Holdings, Stock Returns, and Investment Organicity: Evidence from UK Investment Announcements
by Edward Jones & Hao Li & Oluwagbenga Adamolekun - 648-678 The Post‐earnings Announcement Drift: A Pre‐earnings Announcement Effect? A Multi‐period Analysis
by A. William Richardson & Kevin Veenstra - 679-713 Brain Gain: The Effect of Employee Quality on Corporate Social Responsibility
by Muzhi Wang & Weichen Yan - 714-741 Do Heterogeneous Beliefs Matter to Post‐announcement Informed Trading?
by Tao Chen & Andreas Karathanasopoulos - 742-758 Moderating Effect of Error Source on the Continued Influence of Retracted Disclosure on Individual Investors’ Judgements
by Seet‐Koh Tan - 759-786 Who's Greenwashing Via the Media and What are the Consequences? Evidence From China
by Jerry Cao & Robert Faff & Jing He & Yong Li
September 2022, Volume 58, Issue 3
- 393-431 The Effect of Dialect Sharing on Corporate Cash Holdings in China
by Guoqiang Hu & Jason Zezhong Xiao & Yuhan Zhen - 432-478 Regulation‐induced Disclosures: Evidence of Information Overload?
by Joost Impink & Mari Paananen & Annelies Renders - 479-522 The Effect of Conditional Management Earnings Forecast Mandates on Voluntary Disclosure and Analyst Forecast Properties
by Nathan Zhenghang Zhu & Kun Tracy Wang & Mark Wilson - 523-566 The Capitalization Effect of Imputation Credits on Expected Stock Returns
by Anh Le & Xiangkang Yin & Jing Zhao - 567-588 Beating the Average: Equity Premium Variations, Uncertainty, and Liquidity
by Jonathan A. Batten & Harald Kinateder & Niklas Wagner - 589-602 Audit Risk Evaluation Using Data Envelopment Analysis with Ordinal Data
by Gholam R. Amin & Osama El‐Temtamy & Samy Garas
June 2022, Volume 58, Issue 2
- 209-232 Concepts‐based Accounting Standards
by Mark Penno - 233-261 Individuating Assets and Liabilities in Financial Accounting
by Brian A. Rutherford - 262-299 An Examination of Other‐than‐temporary Impairments: Evidence from FSP FAS 115‐2 and FAS 124‐2
by Tuba Toksoz - 300-333 Published Accounts, Stewardship, and Decision Making: A Case Study 1863–1940
by John Richard Edwards & Trevor Boyns - 334-364 How Do Managers and Shareholders Respond to Taxation? An Analysis of the Introduction of the UK Real Estate Investment Trust Legislation
by Kevin Holland & Sarah Lindop & Nor Shaipah Abdul Wahab - 365-392 Do Firms Learn from Pre‐announcement Experience? Evidence from Optimistic Pre‐announcements and Market Responses
by Youngdeok Lim & Hyung Il Oh
March 2022, Volume 58, Issue 1
- 1-23 Financial Market Manipulation, Whistleblowing, and the Common Good: Evidence from the LIBOR Scandal
by Jonathan A. Batten & Igor LonČarski & Peter G. Szilagyi - 24-61 Signalling in Initial Coin Offerings: The Key Role of Entrepreneurs’ Self‐efficacy and Media Presence
by Daniel Czaja & Florian Röder - 62-104 Disclosures About Key Value Drivers in M&A Announcement Press Releases: An Exploratory Study
by Andrei Filip & Gerald J. Lobo & Luc Paugam & Hervé Stolowy - 105-141 Misvaluation and the Asset Growth Anomaly
by Neophytos Lambertides - 142-173 Business Model Disclosures, Market Values, and Earnings Persistence: Evidence From the UK
by Lorenzo Simoni & Stefan Schaper & Christian Nielsen - 174-208 Terrorism and Corporate Tax Avoidance
by Haoran Xu & William J. Moser
December 2021, Volume 57, Issue 4
- 619-653 Detecting Real Activities Manipulation: Beyond Performance Matching
by Thomas A. Gilliam - 654-678 CEO Network Centrality and the Likelihood of Financial Reporting Fraud
by Salim Chahine & Yiwei Fang & Iftekhar Hasan & Mohamad Mazboudi - 679-708 Momentum, Reversals, and Business Cycle Turning Points
by Byoung‐Kyu Min & Yuchao Xiao - 709-736 Product Market Competition and Firms’ Disclosure of Cross‐segment Differences in Performance
by Roland Königsgruber & Pietro Perotti & Oliver Schinnerl & Fanis Tsoligkas & David Windisch - 737-779 Mandatory Environmental Reporting in Australia: An In‐depth Analysis of Quantity and Quality
by Hao Yang & Laura Le Luo & Asit Bhattacharyya - 780-809 The Funding of Higher Education: An Empirical Examination of the Cost of Education in Business Schools
by Keith A. Houghton & Nancy Bagranoff & Christine Jubb
September 2021, Volume 57, Issue 3
- 407-420 Re‐orienting the Statement of Cash Flows Around Cash Flows to Equity Holders
by ILIA D. Dichev - 421-467 Direct Method Operating Cash Flow Disclosures: Determinants and Incremental Usefulness
by Baljit K. Sidhu & CHUAN YU - 468-501 Revealing Research Themes and Trends in 30 Top‐ranking Accounting Journals: A Text‐mining Approach
by Ferhat D. Zengul & Nurettin Oner & James D. Byrd & Arline Savage - 502-556 Meta‐analysis of the Impact of Adoption of IFRS on Financial Reporting Comparability, Market Liquidity, and Cost of Capital
by Solomon Opare & Muhammad Nurul Houqe & Tony van Zijl - 557-592 Recent UK Central Government Accounting Reforms: Claimed Benefits and Experienced Outcomes
by Elaine Stewart & Ciaran Connolly - 593-618 55 years of Abacus: Evolution of Research Streams and Future Research Directions
by Guilherme Belloque & Martina K Linnenluecke & Mauricio Marrone & Abhay K Singh & Rui Xue
June 2021, Volume 57, Issue 2
- 183-219 Asset Redeployability and Corporate Tax Avoidance
by Mostafa Monzur Hasan & Ahsan Habib & Nurul Alam - 220-250 Re‐exploring Fair Value Accounting and Value Relevance: An Examination of Underlying Securities
by Steve Fortin & Ahmad Hammami & Michel Magnan - 251-296 The Impact of Damage Apportionment on Internal Control System Quality and Financial Reporting Accuracy
by Reinhard Schrank - 297-324 Executive Compensation and Company Valuation
by Andreas Schueler - 325-361 The Macbeth Factor: The Dark Side of Achievement‐driving Analysts
by K. Hung Chan & Ray R. Wang & Ruixin Wang - 362-405 Do Politically Connected Firms Pay Less Toward Environmental Protection? Firm‐level Evidence from Polluting Industries in China
by Lihong Wang & Shaoqing Kang & Hongjun Wu
March 2021, Volume 57, Issue 1
- 1-26 The Effect of Auditor Style on Reporting Quality: Evidence from Germany
by Vlad‐Andrei Porumb & Abe De Jong & Carel Huijgen & Teye Marra & Jan Van Dalen - 27-71 Choosing the Level of Significance: A Decision‐theoretic Approach
by Jae H. Kim & In Choi - 72-100 Risk Management as Passionate Imitation: The Interconnections Among Emotions, Performance Metrics, and Risk in a Global Technology Firm
by Martin Carlsson‐Wall & Katarina Kaarbøe & Kalle Kraus & Anita Meidell - 101-125 Stock and Bond Return Comovement as a Different Way to Assess Information Content: The Case of Debt Covenant Violation Disclosures
by Paul A. Griffin & David H. Lont & Kurt Purdon - 126-152 The Life and Works of Luca Pacioli (1446/7–1517), Humanist Educator
by Alan Sangster - 153-182 Does Internal Corporate Governance Complement or Substitute for External Auditing? Evidence from China's Anti‐corruption Campaign
by Qinglu Jin & Yuchao Jin & Gary Gang Tian & Yang Xuan
December 2020, Volume 56, Issue 4
- 455-494 The Value Relevance of Corporate Social Responsibility Expenditure: Evidence from Regulatory Decisions
by Sudipta Bose & Amitav Saha & Indra Abeysekera - 495-534 Precision and Manipulation of Non‐financial Information: The Curious Case of Environmental Liability
by Aline Grahn - 535-560 Does Investor Sentiment Affect the Value Relevance of Accounting Information?
by Wen He & Ki Hoon Hong & Eliza Wu - 561-601 Government's Say‐on‐pay Policy and Corporate Risk‐taking: Evidence from China
by Kun Su & Haiyan Jiang & Gary Tian - 602-626 The UK Corporate Governance Code Principle of ‘Comply or Explain’: Understanding Code Compliance as ‘Subjection’
by John Roberts & Paul Sanderson & David Seidl & Antonije Krivokapic - 627-648 Market Reactions to Corporate Governance Ranking Announcements: Evidence from Taiwan
by Yi‐Hui Tai & Nen‐Chen Richard Hwang
September 2020, Volume 56, Issue 3
- 295-319 Earnings Co‐movements and the Informativeness of Earnings
by Andrew B. Jackson & Chao Li & Richard D. Morris - 320-347 Financial Reporting by Charities: Why Do Some Choose to Report Under a More Extensive Reporting Framework?
by Yitang (Jenny) Yang & Roger Simnett - 348-406 Audit Committee Members’ Reputation Incentives and Their Effectiveness in Monitoring the Financial Reporting Process
by Eunice S. Khoo & Youngdeok Lim & Gary S. Monroe - 407-435 Follow the Crowd: How Social Information and Social Identity Influence Investing Decisions
by Stephen Kuselias - 436-453 The Effect of Fair Value Adjustments on Dividend Policy Under Mandatory International Financial Reporting Standards Adoption: Australian Evidence
by Xiaomeng Chen & Andreas Hellmann & Safdar R. Mithani
June 2020, Volume 56, Issue 2
- 165-212 Formal Analysis of Segregation of Duties (SoD) in Accounting: A Computational Approach
by Rosemary Kim & Jagdish Gangolly & S. S. Ravi & Daniel J. Rosenkrantz - 213-229 A Cause for Alarm? The Long‐term Performance of Shareholder Class Action Defendants
by Angelo Aspris & Luke McAlpin - 230-267 Corporate Multinationality and Acquirer Returns
by Henry Agyei‐Boapeah & Samuel Fosu & Collins G. Ntim - 268-287 Fama's Ratio and the Effect of Operating Leverage on the Cost of Capital Under CAPM
by David Johnstone - 288-291 What Does the CAPM Say About Operating Leverage?
by Martina K. Linnenluecke & Tom Smith & Yun Shen & Yushu Zhu & Zini Liang - 292-294 Reply to Linnenluecke, Shen, Smith, Zhu, and Liang (2020)
by David Johnstone
March 2020, Volume 56, Issue 1
- 1-2 Frank Lewis Clarke
by G. W. Dean - 3-34 A Textual Analysis of US Corporate Social Responsibility Reports
by Peter M. Clarkson & Jordan Ponn & Gordon D. Richardson & Frank Rudzicz & Albert Tsang & Jingjing Wang - 35-65 Corporate Social Responsibility Reporting: The Last 40 Years and a Path to Sharing Future Insights
by Jane Andrew & Max Baker - 66-103 The Impact of Audit Quality Indicators on the Timeliness of Goodwill Impairments: Evidence from the German Setting
by Benjamin T. Albersmann & Reiner Quick - 104-139 China's Convergence with IFRS: Analysis of Dual‐listed Companies
by Weiguo Zhang & Jianfang Ye - 140-163 Accounting Discoveries from Archival Research: The Mobile and Ohio, an Antebellum Southern Railroad
by Dale L. Flesher & Gary John Previts & Andrew D. Sharp
December 2019, Volume 55, Issue 4
- 639-675 Audit Firm Attributes and Auditor Litigation Risk
by Minjung Kang & Ho‐Young Lee & Vivek Mande & Yong‐Sang Woo - 676-708 Failing Faithful Representations of Financial Statements: Issues in Reporting Financial Instruments
by A. Rashad Abdel‐khalik - 709-733 Machine Learning and Expert Judgement: Analyzing Emerging Topics in Accounting and Finance Research in the Asia–Pacific
by Cynthia W. Cai & Martina K. Linnenluecke & Mauricio Marrone & Abhay K. Singh - 734-782 The Business Risk Audit Approach and Audit Production Efficiency
by Michael De Martinis & Keith Houghton - 783-809 Accruals, Investment, and Future Performance
by Jenny Chu - 810-824 A Primer on Global Environmental Change
by Martina K. Linnenluecke & Tom Smith
September 2019, Volume 55, Issue 3
- 437-451 Accounting for the Public Sector at a Time of Crisis
by Noel Hyndman & Donal McKillop - 452-482 The Reform of UK Universities: A Management Dream, An Academic Nightmare?
by Juan Du & Irvine Lapsley - 483-510 Managing Multiple Institutional Logics and the Use of Accounting: Insights from a German Higher Education Institution
by Annemarie Conrath‐Hargreaves & Sonja Wüstemann - 511-534 Audit Adjustments and Public Sector Audit Quality
by Margaret Greenwood & Ruijia Zhan - 535-556 Austerity and Hospitals in Deficit: Is PPP Termination the Answer?
by Mark Hellowell & Anne Stafford & Pamela Stapleton - 557-581 The UK's Exit Charge from the EU: Insights from Modes of Accounting
by David Heald & Iain Wright - 582-609 Justifying Public Sector Accounting Change from the Inside: Ex‐post Reflections from Three Countries
by Noel Hyndman & Mariannunziata Liguori & Renate E. Meyer & Tobias Polzer & Johann Seiwald & Ileana Steccolini - 610-633 China's Healthcare Costing in Times of Crisis: Conflicts, Interactions, and Hidden Agendas
by Xuegang Cui & Pingli Li & Mahmoud Al‐Sayed & Sean S. Zhou
June 2019, Volume 55, Issue 2
- 273-305 Earnings Management in Chapter 11 Bankruptcy
by Timothy C.G. Fisher & Ilanit Gavious & Jocelyn Martel - 306-332 Asset Disposal as a Method of Real Earnings Management: Evidence from the UK
by Domenico Campa & Tongyu Cao & Ray Donnelly - 333-361 Earnings Momentum, Adaptation Value, and Nonlinearities in the Valuation of Chinese Equity Stocks
by Yizhe Dong & Martien Lubberink & Diandian MA & Mark Tippett - 362-410 The Effects of Environmental Information Disclosure and Energy Types on the Cost of Equity: Evidence from the Energy Industry in China
by Mohan Fonseka & Theja Rajapakse & Gao‐Liang Tian - 411-435 Inconsistent Signals, Earnings Announcements, and Market Uncertainty
by Wen He & Andrew B. Jackson & Kevin Liang
March 2019, Volume 55, Issue 1
- 1-5 International Accounting Standards Board/Abacus Research Forum 2018
by Stewart Jones - 6-41 Non‐GAAP Earnings and the Earnings Quality Trade‐off
by Andrea Ribeiro & Yaowen Shan & Stephen Taylor - 42-91 Extractive Industries Reporting: A Review of Accounting Challenges and the Research Literature
by Sidney J. Gray & Niclas Hellman & Mariya N. Ivanova - 92-127 Accounting for Intangibles: Can Capitalization of R&D Improve Investment Efficiency?
by Tami Dinh & Baljit K. Sidhu & Chuan Yu - 128-179 Independently Certified Industry‐specific Disclosures to the Capital Market: The JORC Code in the Australian Mining Industry
by Dean Katselas & Baljit K. Sidhu & Tom Smith & Chuan Yu - 180-204 Equity Financial Assets: A Tool for Earnings Management—A Case Study of a Chinese Corporation
by Yuanyuan Guo & Siqi Lu & Joshua Ronen & Jianfang Ye - 205-236 Disclosure Overload? An Empirical Analysis of International Financial Reporting Standards Disclosure Requirements
by Amitav Saha & Richard D. Morris & Helen Kang - 237-272 Is Financial Reporting Still Useful? Australian Evidence
by Michael Davern & Nikole Gyles & Dean Hanlon & Matthew Pinnuck
December 2018, Volume 54, Issue 4
- 417-444 Open Market Share Repurchases in Germany: A Conditional Event Study Approach
by Christian Andres & André Betzer & Markus Doumet & Erik Theissen - 445-484 Optimistic Disclosure Tone and Conservative Debt Policy
by Ali Ataullah & Andrew Vivian & Bin Xu - 485-523 Attributes and Structure of an Effective Board of Directors: A Theoretical Investigation
by Adi Masli & Matthew G. Sherwood & Rajendra P. Srivastava - 524-546 Significance Testing in Accounting Research: A Critical Evaluation Based on Evidence
by Jae H. Kim & Kamran Ahmed & Philip Inyeob Ji - 547-575 Tax Avoidance, Managerial Ability, and Investment Efficiency
by Inder K. Khurana & William J. Moser & K. K. Raman - 576-599 Twenty Years of Accounting and Finance Research on the Chinese Capital Market
by Jianlei Han & Jing He & Zheyao Pan & Jing Shi
September 2018, Volume 54, Issue 3
- 247-276 Developing a Community of Practice: Michael Gaffikin and Critical Accounting Research
by Corinne Cortese & Claire Wright - 277-318 The Impact of Mandatory International Financial Reporting Standards Adoption on Investment Efficiency: Standards, Enforcement, and Reporting Incentives
by Ru Gao & Baljit K. Sidhu - 319-352 Demand for and Assessment of Audit Quality in Private Companies
by Adam Esplin & Karim Jamal & Shyam Sunder - 353-380 Public Oversight of Audit Firms: The Slippery Slope of Enforcing Regulation
by Carlin Dowling & W. Robert Knechel & Robyn Moroney - 381-416 Non‐additivity in Accounting Valuation: Theory and Applications
by Luc Paugam & Jean‐François Casta & Hervé Stolowy
June 2018, Volume 54, Issue 2
- 133-135 Special Issue on Earnings Management
by Stewart Jones - 133-135 Special Issue on Earnings Management
by Stewart Jones - 136-153 Discretionary Accruals: Earnings Management ... or Not?
by Andrew B. Jackson - 136-153 Discretionary Accruals: Earnings Management ... or Not?
by Andrew B. Jackson - 154-180 Inference‐in‐residuals as an Estimation Method for Earnings Management
by Demetris Christodoulou & Le Ma & Andrey Vasnev - 154-180 Inference†in†residuals as an Estimation Method for Earnings Management
by Demetris Christodoulou & Le Ma & Andrey Vasnev - 181-209 Modelling Receivables and Deferred Revenues to Detect Revenue Management
by Jenny Zha Giedt - 181-209 Modelling Receivables and Deferred Revenues to Detect Revenue Management
by Jenny Zha Giedt - 210-226 The Impact of CEO Narcissism on Earnings Management
by Francesco Capalbo & Alex Frino & Ming Ying Lim & Vito Mollica & Riccardo Palumbo - 210-226 The Impact of CEO Narcissism on Earnings Management
by Francesco Capalbo & Alex Frino & Ming Ying Lim & Vito Mollica & Riccardo Palumbo - 227-246 Research Design Issues in Studies Using Discretionary Accruals
by Maureen F. McNichols & Stephen R. Stubben - 227-246 Research Design Issues in Studies Using Discretionary Accruals
by Maureen F. McNichols & Stephen R. Stubben
March 2018, Volume 54, Issue 1
- 1-35 Does Ownership Identity Matter? A Meta‐analysis of Research on Firm Financial Performance in Relation to Government versus Private Ownership
by Kun Tracy Wang & Greg Shailer - 36-65 R. J. Chambers on Securities and Obscurities: Making a Case for the Reform of the Law of Company Accounts in the 1970s
by Martin E. Persson & Christopher J. Napier - 66-78 The Future of Financial Reporting: Insights from Research
by Mary E. Barth - 79-104 Noise Momentum Around the World
by Charlie X. Cai & Robert Faff & Yongcheol Shin - 105-132 Future Realized Return, Firm‐specific Risk and the Implied Expected Return
by Pengguo Wang
December 2017, Volume 53, Issue 4
- 431-449 Impact of Segment†level Natural Resource Operational Risk Reporting on Earnings Predictions
by Shuwen (Wendy) Cai & Jayne M. Godfrey & Robyn Moroney - 450-484 Analyst Firm Coverage and Forecast Accuracy: The Effect of Regulation Fair Disclosure
by Yi Dong & Nan Hu & Xu Li & Ling Liu - 485-512 Agenda Entrance Complexity in International Accounting Standard Setting: The Case of IFRS for SMEs
by Ronita Ram & Susan Newberry - 513-526 What is an Investment Project's Implied Rate of Return?
by Graham Bornholt - 527-542 Measuring the Comparability of Company Accounts Conditionally: A Research Note
by Ross H. Taplin
September 2017, Volume 53, Issue 3
- 299-303 Current Issues and Controversies in Real Estate Finance
by Stewart Jones - 304-318 The Contribution of Foreign Real Estate Investment to Housing Price Growth in Australian Capital Cities
by Ross Guest & Nicholas Rohde - 319-348 Why Do Overconfident REIT CEOs Issue More Debt? Mechanisms and Value Implications
by Kelvin Jui Keng Tan - 349-370 Investing in Real Estate Debt: Is it Real Estate or Fixed Income?
by Maarten Spek - 371-394 The Interrelationships between REIT Capital Structure and Investment
by Jamie Alcock & Eva Steiner - 395-430 Can Real Estate Investors Avoid Specific Risk?
by Andrew Baum & Nick Colley