Content
April 2019, Volume 59, Issue S1
- 859-886 Differently motivated exchange traded fund trading activities and the volatility of the underlying index
by Liao Xu & Xiangkang Yin & Jing Zhao - 887-918 Financial literacy amongst elderly Australians
by Rui Xue & Adrian Gepp & Terry J. O'Neill & Steven Stern & Bruce J. Vanstone
December 2019, Volume 59, Issue 5
- 2767-2815 Social capital and access to informal finance – evidence from Chinese private firms
by Lu Deng & Ping Jiang & Sifei Li & Mingqing Liao - 2817-2853 Share pledges, tone of earnings communication conferences, and market reaction: evidence from China
by Wanlong Zhao & Wei Zhang & Xiong Xiong & Gaofeng Zou - 2855-2878 The role of government intervention in financial development: micro‐evidence from China
by Lingbing Feng & Tong Fu & Nicholas Apergis & Hu Tao & Wu Yan - 2879-2903 Shadow banking shadowed in banks’ balance sheets: Evidence from China’s commercial banks
by Feifei Zhu & Jing Chen & Zihao Chen & Huixuan Li - 2905-2959 Beyond cheap talk: management's informative tone in corporate disclosures
by Maoliang Li & Huiying Wu & Min Xiao & Jiaxing You - 2961-2991 Unobserved ties between corporate executives and mutual fund managers
by Jing Lin & Leng Ling & Mingshan Zhou - 2993-3027 Betting on temperature: psychological bias in insurance purchases
by Dongmin Kong & Ni Qin & Zhijian Feng & Shasha Liu - 3029-3052 The warning of haze: weather and corporate investment
by Xiuping Zhang & Shouyang Wang & Qingbin Meng & Weixing Wu - 3053-3103 The role of Chinese economic variables on Australian and New Zealand equity returns
by Yongbo Ge & Ji Wu & Jing Zhang & Liping Zou - 3105-3131 Are margin traders informed?
by Dayong Lv & Wenfeng Wu - 3133-3169 Corporate social responsibility and financial fraud: evidence from China
by Lin Liao & Guanting Chen & Dengjin Zheng - 3171-3221 The decreasing value of non‐SOEs’ political connections during China’s anti‐corruption campaign: evidence and mechanism
by Jinsong Liu & Qianwei Ying - 3223-3252 Media heterogeneity and post‐earnings announcement drift: evidence from China
by Ye Guo & Mengqi Huang
December 2019, Volume 59, Issue 4
- 2201-2233 Exploring the relationship between strategic performance measurement systems and managers' creativity: the mediating role of psychological empowerment and organisational learning
by Ranjith Appuhami - 2235-2271 Choice of acquisition form in Australia and the post‐takeover employment of target firm directors on the acquiring firm board
by Martin Bugeja & Raymond da Silva Rosa & H Y Izan & Susan Ngan - 2273-2305 Short‐selling constraints and corporate payout policy
by Hang Chen & Yushu Zhu & Liang Chang - 2307-2343 The influence of the CEO's value perception towards auditing on audit demand in private firms
by Maarten Corten & Tensie Steijvers & Nadine Lybaert - 2345-2376 The association between dividend payout and firm growth: Australian evidence
by Michael Dempsey & Abeyratna Gunasekarage & Thanh Tan Truong - 2377-2414 Political connection, market frictions and financial constraints: evidence from China
by Kebin Deng & Haijian Zeng & Yushu Zhu - 2415-2453 Explaining auditors’ propensity to issue going‐concern opinions in Australia after the global financial crisis
by Elizabeth Carson & Neil Fargher & Yuyu Zhang - 2455-2478 Informed trading in public debt markets
by Daniel Folkinshteyn - 2479-2507 CEO power, product market competition and the acquisition motive for going public
by Jian Huang & Bharat A. Jain & Yingying Shao - 2509-2552 A machine learning analysis of citation impact among selected Pacific Basin journals
by Stewart Jones & Nurul Alam - 2553-2577 CEO/CFO turnover and subsequent remediation of information technology material weaknesses
by Wanyun Li & Soon‐Yeow Phang & Shuk Ying Ho - 2579-2619 How do political connections cause SOEs and non‐SOEs to make different M&A decisions/performance? Evidence from China
by Qigui Liu & Tianpei Luo & Gary Gang Tian - 2621-2643 Are all dividends created equal? Australian evidence using dividend‐increase track records
by David Michayluk & Karyn Neuhauser & Scott Walker - 2645-2677 The effect of inspections, rotations and client preferences on staffing decisions
by Robyn Moroney & W. Robert Knechel & Carlin Dowling - 2679-2704 The effect of corporate diversification on credit risk: new evidence from European credit default swap spreads
by Joachim Rojahn & Florian Zechser - 2705-2734 Chief financial officer demographic characteristics and fraudulent financial reporting in China
by Jinghui Sun & Pamela Kent & Baolei Qi & Jiwei Wang - 2735-2764 Board characteristics and credit‐union performance
by Luisa A. Unda & Kamran Ahmed & Paul R. Mather
September 2019, Volume 59, Issue 3
- 1449-1458 Qualitative accounting research: special issue introduction
by John Dumay & Charl de Villiers - 1459-1487 Qualitative accounting research: dispelling myths and developing a new research agenda
by Charl de Villiers & John Dumay & Warren Maroun - 1489-1517 Researcher perceptions and choices of interview media: the case of accounting research
by Basil P. Tucker & Lee D. Parker - 1519-1552 Discovering bank risk factors from financial statements based on a new semi‐supervised text mining algorithm
by Lu Wei & Guowen Li & Xiaoqian Zhu & Jianping Li - 1553-1583 An examination of the Vietnamese emerging market economy: understanding how and why auditors have responded to the audit law reforms
by Phuong Thi Nguyen & Michael Kend - 1585-1614 A longitudinal study of Aboriginal images in annual reports: evidence from an arts council
by Ruth Rentschler & Nava Subramaniam & Brian Martin - 1615-1647 A practice theoretical analysis of the irrelevance of integrated reporting to mainstream sell‐side analysts
by Subhash Abhayawansa & Evangeline Elijido‐Ten & John Dumay - 1649-1680 From totalitarianism to capitalism – the case of IFRS adoption in Vietnam
by Lisa‐Uyen Nguyen & Asheq Rahman - 1681-1707 How can the public trust charities? The role of performance accountability reporting
by Cherrie Yang & Deryl Northcott - 1709-1740 The construction of accountant identity in a transitioning economy: the case of Vietnam
by Lisa‐Uyen Nguyen - 1741-1762 Accounting as an engine for the re‐creation of strategy at a university
by Esin Ozdil & Zahirul Hoque - 1763-1804 Strategising in the midst of management controls: a case study on the relationship between management controls and promises on strategies
by Matthäus Tekathen & Binh Bui & Zhichao (Alex) Wang - 1805-1833 The emergence of management controls in an entrepreneurial company
by Chris Akroyd & Ralph Kober & Danni Li - 1835-1868 Management controls and their links with fairness and performance in inter‐organisational relationships
by Andy Wang & Maria Cadiz Dyball - 1869-1890 Business models and the managerial sensemaking process
by Syrus Islam
June 2019, Volume 59, Issue 2
- 923-960 Determining returns to bidding firms’ shareholders using different benchmark methods: an Australian study
by Farida Akhtar - 961-989 Corporate social responsibility performance, financial distress and firm life cycle: evidence from Australia
by Ahmed Al‐Hadi & Bikram Chatterjee & Ali Yaftian & Grantley Taylor & Mostafa Monzur Hasan - 991-1031 The effects of board gender diversity on a firm's risk strategies
by Linda H. Chen & Jeffrey Gramlich & Kimberly A. Houser - 1033-1053 Information disclosure quality: correlation versus precision
by Adrian (Wai‐Kong) Cheung & Wei Hu - 1055-1100 Further evidence on mandatory partner rotation and audit pricing: a supply‐side perspective
by Andrew Ferguson & Peter Lam & Nelson Ma - 1101-1130 Disproportionate insider control and firm performance
by Barry Hettler & Arno Forst - 1131-1162 Know your industry: the implications of using static GICS classifications in financial research
by Dean Katselas & Baljit K. Sidhu & Chuan Yu - 1163-1195 Do long‐term institutional investors foster corporate innovation?
by Hyun‐Dong Kim & Kwangwoo Park & Kyojik Roy Song - 1197-1233 Stock price crash risk and internal control weakness: presence vs. disclosure effect
by Jeong‐Bon Kim & Ira Yeung & Jie Zhou - 1235-1264 The influence of institutional contexts on the relationship between voluntary carbon disclosure and carbon emission performance
by Le Luo - 1265-1297 Venture capital‐backed and commitments test entity initial public offerings on the ASX
by Zoltan Murgulov & Alastair Marsden & S. Ghon Rhee & Madhu Veeraraghavan - 1299-1340 Stock price firm‐specific information on the choice of stock payment in mergers and acquisitions
by Wenjing Ouyang & Samuel H. Szewczyk - 1341-1382 How do ‘busy’ and ‘overlap’ directors relate to CEO pay structure and incentives?
by Shams Pathan & Peh Hwa Wong & Karen Benson - 1383-1413 Discretionary accruals: signalling or earnings management in Australia?
by Hai Yen Pham & Richard Yiu‐Ming Chung & Eduardo Roca & Ben‐Hsien Bao - 1415-1446 Implications of student‐generated screencasts on final examination performance
by James Wakefield & Jonathan Tyler & Laurel E. Dyson & Jessica K. Frawley
March 2019, Volume 59, Issue 1
- 3-5 Vale to (Clive) Graham Peirson
by Tim Brailsford & Paul Mather - 7-58 Accounting for financial instruments with characteristics of debt and equity: finding a way forward
by Neil Fargher & Baljit K. Sidhu & Ann Tarca & Warrick van Zyl - 59-85 Research horizons for public and private not‐for‐profit sector reporting: moving the bar in the right direction
by David J. Gilchrist & Roger Simnett - 87-113 Keeping it private: financial reporting by large proprietary companies in Australia
by Brad Potter & Matthew Pinnuck & George Tanewski & Sue Wright - 115-142 Do brokers' recommendation changes generate brokerage? Evidence from a central limit order market
by Rob Brown & Howard W. H. Chan & Robert W. Faff & Yew Kee Ho - 143-176 Further evidence of the relationship between accruals and future cash flows
by Shadi Farshadfar & Reza M. Monem - 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