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Content
December 2017, Volume 57, Issue 5
- 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 - 989-1014 Overvalued equity, benchmark beating and unexpected accruals
by Jeffrey J. Coulton & Naibuka Saune & Stephen L. Taylor & Steven Cahan - 1015-1040 The comparative effect of process and outcome accountability in enhancing professional scepticism
by Sarah Kim & Ken T. Trotman & Neil Fargher - 1041-1070 The implied cost of equity capital, corporate investment and chief executive officer turnover
by Jinshuai Hu & Zhijun Lin & Henk Berkman - 1071-1103 Who selects the ‘right’ directors? An examination of the association between board selection, gender diversity and outcomes
by Marion Hutchinson & Janet Mack & Kevin Plastow & Gary Monroe - 1105-1134 CFO's accounting talent, compensation and turnover
by Anna Loyeung & Zoltan Matolcsy & Steven Cahan - 1135-1169 The influence of firm financial position and industry characteristics on capital structure adjustment
by David J. Smith & Jianguo Chen & Hamish D. Anderson & Steven Cahan - 1171-1199 The association of identifiable intangible assets acquired and recognised in business acquisitions with postacquisition firm performance
by Wun Hong Su & Peter Wells & Gary Monroe
September 2015, Volume 55, Issue 3
- 607-625 The role of accounting in supporting adaptation to climate change
by Martina K. Linnenluecke & Jacqueline Birt & Andrew Griffiths & Kathy Walsh - 627-657 Diversification, corporate governance and firm value in small markets: evidence from New Zealand
by Nawaf Al-Maskati & André J. Bate & Gurmeet S. Bhabra & Robert Faff - 659-681 Growth, governance and corporate payout policy
by Gurmeet Bhabra & Khanh Hien Luu & Robert Faff - 683-715 Analysts' forecast error: a robust prediction model and its short-term trading profitability
by Kris Boudt & Peter Goeij & James Thewissen & Geert Van Campenhout & Anne Wyatt - 717-748 A model of emulation funds
by Zhe Chen & F. Douglas Foster & David R. Gallagher & Adrian D. Lee & Steven Cahan - 749-781 An examination of the relation between market structure and the profitability of audit engagements
by Will Ciconte & Walter Robert Knechel & Caren Schelleman & Gary Monroe - 783-823 The changing trends of corporate social and environmental disclosure within the Australian gambling industry
by Chin Moi Loh & Craig Deegan & Robert Inglis & Gary Monroe - 825-859 Are analysts' cash flow forecasts useful?
by Sung Hwan Jung & Steven Cahan - 861-880 What drives mortgage fees in Australia?
by Benjamin Liu & Eduardo Roca & David Gallagher - 881-910 Does control-ownership divergence impair market liquidity in an emerging market? Evidence from China
by Xiaojun Chu & Qigui Liu & Gary Gang Tian & Steven Cahan
June 2015, Volume 55, Issue 2
- 311-336 A simple template for pitching research
by Robert W. Faff & Tom Smith - 337-343 An investigation of the short- and long-run relations between executive cash bonus payments and firm financial performance: a pitch
by Stacey J. Beaumont & Tom Smith - 345-352 Financial reporting of European banks during the GFC: a pitch
by Raluca V. Ratiu & Tom Smith - 353-360 Board of directors characteristics and credit union financial performance: a pitch
by Luisa Ana Unda & Tom Smith - 361-396 The impact of target firm financial distress in Australian takeovers
by Martin Bugeja & David Gallagher - 397-413 Researching accounting in health care: considering the nature of academic contribution
by Christopher S. Chapman & Steven Cahan - 415-442 Bad news does not always travel fast: evidence from Chapter 11 bankruptcy filings
by Luís Miguel Serra Coelho & Henk Berkman - 443-466 Industry concentration, excess returns and innovation in Australia
by David R. Gallagher & Katja Ignatieva & James McCulloch & Henk Berkman - 467-495 The impact of litigation risk on the strategic timing of management earnings forecasts
by Andrew B. Jackson & Gerry Gallery & Maria C. A. Balatbat & Steven Cahan - 497-518 Does news play an important role in the correction process of the accrual anomaly?
by Pyung K. Kang & Dan Palmon & Ari Yezegel & Steven Cahan - 519-544 Performance measurement system use in generating psychological empowerment and individual creativity
by Carly Moulang & Steven Cahan - 545-574 Determinants of tax haven utilization: evidence from Australian firms
by Grantley Taylor & Grant Richardson & Ross Taplin & Steven Cahan - 575-605 Women and the prospects for partnership in professional accountancy firms
by Rosalind H. Whiting & Elizabeth Gammie & Kathleen Herbohn & Steven Cahan
March 2015, Volume 55, Issue 1
- 1-27 Performance implications of active management of institutional mutual funds
by Ron Bird & Paolo Pellizzari & Danny Yeung & David Gallagher - 29-55 Measuring fund style, performance and activity: a new style-profiling approach
by Daniel Buncic & Jon E. Eggins & Robert J. Hill & David Gallagher - 57-74 A note on board characteristics, ownership structure and default risk in Taiwan
by Shu-Mei Chiang & Huimin Chung & Chien-Ming Huang & Robert Faff - 75-103 Transitory earnings components and the two faces of non-generally accepted accounting principles earnings
by Young-Soo Choi & Steven Young & Steven Cahan - 105-132 The impact of the antecedents and consequences of job burnout on junior accountants' turnover intentions: a structural equation modelling approach
by Vincent K. Chong & Gary S. Monroe & Steven Cahan - 133-164 Do corporate governance recommendations improve the performance and accountability of small listed companies?
by Jacqueline Christensen & Pamela Kent & James Routledge & Jenny Stewart & Gary Monroe - 165-185 Individual financial risk tolerance and the global financial crisis
by Paul Gerrans & Robert Faff & Neil Hartnett & Henk Berkman - 187-212 Are earnings announced early of higher quality?
by Ho-Young Lee & Vivek Mande & Myungsoo Son & Steven Cahan - 213-240 Interactive data and retail investor decision-making: an experimental study
by Joanne Locke & Alan Lowe & Andy Lymer & Gary Monroe - 241-277 Are imputation credits capitalised into stock prices?
by Kai-Wei (Shaun) Siau & Stephen J. Sault & Geoffrey J. Warren & Henk Berkman - 279-310 Earnings conservatism and audit committee financial expertise
by Nigar Sultana & J-L. W. Mitchell Van der Zahn & Steven Cahan
December 2014, Volume 54, Issue 4
- 1033-1061 Does fair value accounting contribute to market price volatility? An experimental approach
by Carl Brousseau & Michel Gendron & Philippe Bélanger & Jonathan Coupland & Gary Monroe - 1063-1091 Target's organisational form and returns to Australian bidders in cross-border acquisitions
by Sisira R. N. Colombage & Abeyratna Gunasekarage & Syed M. M. Shams & Henk Berkman - 1093-1124 The effect of more rules-based guidance on expense disclosure under International Financial Reporting Standards
by Lisa Crawford & David Lont & Tom Scott & Steven Cahan - 1125-1156 Why do firms save cash from cash flows? Evidence from firm-level estimation of cash–cash flow sensitivities
by Bert D'Espallier & Jolien Huybrechts & Frederiek Schoubben & Robert Faff - 1157-1181 How do auditors perceive CEO's risk-taking incentives?
by Neil Fargher & Alicia Jiang & Yangxin Yu & Gary Monroe - 1183-1206 A possible explanation of the gender gap among accounting academics: evidence from the choice of research field
by Susana Gago & Marta Macías & Steven Cahan - 1207-1229 New Zealand finance companies and risk premiums
by Martin Lally & Ved Prasad & Henk Berkman - 1231-1261 Organisational and professional commitment of early career accountants: do mentoring and organisational ethical climate matter?
by Lisa McManus & Nava Subramaniam & Gary Monroe - 1263-1294 Effective derivative hedging and initial public offering long-run performance
by Hoa Nguyen & Ming-Hua Liu & David Gallagher - 1295-1318 Goal-efficacy framework: an examination of domestic and international accounting students' academic performance
by Michelle M. S. Phang & Shireenjit K. Johl & Barry J. Cooper & Steven Cahan - 1319-1355 Against the tide: the commencement of short selling and margin trading in mainland China
by Saqib Sharif & Hamish D. Anderson & Ben R. Marshall & Henk Berkman - 1357-1379 Interfirm differences in earnings variability: an analysis of fundamentals, cash flows and accruals
by Peter A. Silhan & Steven Cahan
September 2014, Volume 54, Issue 3
- 671-698 Is default risk the hidden factor in momentum returns? Some empirical results
by Isabel Abinzano & Luis Muga & Rafael Santamaria & Henk Berkman - 699-728 Does fundamental indexation lead to better risk-adjusted returns? New evidence from Australian Securities Exchange
by Anup K. Basu & Brigette Forbes & Henk Berkman - 729-751 Valuation scepticism, liquidity benefits and closed-end fund premiums/discounts: evidence from fair value disclosures
by Charles P. Cullinan & Xiaochuan Zheng & Steven Cahan - 753-778 Sticky cost behaviour: evidence from small and medium sized companies
by Nicola Dalla Via & Paolo Perego & Steven Cahan - 779-807 Higher moments and beta asymmetry: evidence from Australia
by Minh Phuong Doan & Chien-Ting Lin & Michael Chng & David Gallagher - 809-846 Cross-region and cross-sector asset allocation with regimes
by Paul Y. Dou & David R. Gallagher & David Schneider & Terry S. Walter & Henk Berkman - 847-883 The market for credit default swaps: new insights into investors' use of accounting information?
by Paul A. Griffin & Steven Cahan - 885-919 The influence of ownership structure, analyst following and institutional infrastructure on stock price informativeness: international evidence
by Li Jiang & Jeong-Bon Kim & Lei Pang & Anne Wyatt - 921-964 Does the effect of revealed private information on initial public offering (IPO) first trading day return differ by IPO market heat?
by Michael O'Connor Keefe & David Gallagher - 965-997 Contracts for dummies? The performance of investors in contracts for difference
by Adrian D. Lee & Shan Choy - 999-1032 Are Multiple Directorships Beneficial in East Asia?
by Kin-Wai Lee & Cheng-Few Lee & Robert Faff
June 2014, Volume 54, Issue 2
- 301-303 Vale to Colin Brian Ferguson 1949–2014
by Geoff Burrows & Stewart Leech - 305-334 Objective estimation versus subjective perceptions of earnings patterns and post-earnings-announcement drift
by Allen W. Bathke Jr. & Richard M. Morton & Matthew Notbohm & Tianming Zhang & Steven Cahan - 335-363 Fifty years of finance research in the Asia Pacific Basin
by Karen Benson & Robert Faff & Tom Smith & Steven Cahan - 365-391 How does investor relations disclosure affect analysts' forecasts?
by Millicent Chang & Liyin Hooi & Marvin Wee & Peter Clarkson - 393-418 The association between audit committee effectiveness and audit risk
by Christine Contessotto & Robyn Moroney & Gary Monroe - 419-439 Why are first-year accounting studies inclusive?
by Ian Crawford & Zhiqi Wang & Robert Faff - 441-465 Accounting and Finance: authorship and citation trends
by Clive Gaunt & Steven Cahan - 467-503 Stock weighting and nontrading bias in estimated portfolio returns
by Philip Gray & David Gallagher - 505-537 Earnings management of initial public offering firms: evidence from regulation changes in China
by Jianlei Liu & Konari Uchida & Ruidong Gao & Peter Clarkson - 539-566 The implementation effects of expanded consolidation: the case of consolidating special purpose entities
by Ting Luo & Terry Warfield & Peter Clarkson - 567-589 Sources of momentum profits in international stock markets
by Kyung-In Park & Dongcheol Kim & Henk Berkman - 591-624 Dependent on one but vulnerable to another: opportunism threats and control solutions for customization providers
by VG Sridharan & Michelle M. S. Phang - 625-667 Is there useful information in the ‘use of proceeds’ disclosures in IPO prospectuses?
by Anne Wyatt & Steven Cahan
March 2014, Volume 54, Issue 1
- 1-23 When U.S. venture capital ventures abroad
by Khaled Abdou & Oscar Varela & Robert Faff - 25-45 Does insider trading explain price run-up ahead of takeover announcements?
by Angelo Aspris & Sean Foley & Alex Frino & Robert Faff - 47-82 Financial statement recasting and credit risk assessment
by George Batta & Ananda Ganguly & Joshua Rosett - 83-112 Audit committee performance: ownership vs.independence – Did SOX get it wrong?
by Brian Bolton - 113-134 Business strategy, executive compensation and firm performance
by Yasheng Chen & Johnny Jermias - 135-163 Association between Big 4 auditor choice and cost of equity capital for multiple-segment firms
by Jong-Hag Choi & Woo-Jong Lee & Steven Cahan - 165-188 The evolution of China’s banking system: bank loan announcements 1996–2009
by Christopher Gan & Yuan Zhang & Zhaohua Li & David A. Cohen - 189-210 The effects of analyst forecasts and earnings trends on perceptions of management forecast credibility
by Lisa M. Gaynor & Andrea S. Kelton - 211-235 Economic consequences of SFAS 142 goodwill write-offs
by Henry Jarva - 237-249 Sell the rumour, buy the fact?
by Ben R. Marshall & Nuttawat Visaltanachoti & Genevieve Cooper - 251-274 Investors’ preference towards risk: evidence from the Taiwan stock and stock index futures markets
by Zhuo Qiao & Ephraim Clark & Wing-Keung Wong - 275-299 The impacts of parent’s listing status on subsidiary’s financial constraint and cost of equity capital: the case of equity carve-outs
by Lewis H. K. Tam
December 2013, Volume 53, Issue 4
- 867-903 Strange bedfellows? Voluntary corporate social responsibility disclosure and politics
by Paul A. Griffin & Yuan Sun & Steven Cahan - 905-911 Discussion of ‘Strange bedfellows? Voluntary CSR disclosure and politics’
by Vic Naiker & Steven Cahan - 913-947 Is the relationship between investment and conditional cash flow volatility ambiguous, asymmetric or both?
by Michael O'Connor Keefe & James Tate & Henk Berkman - 949-960 Mickey Mouse and the IDioT principle for assessing research contribution: discussion of ‘Is the relationship between investment and conditional cash flow volatility ambiguous, asymmetric or both?’
by Robert Faff & Steven Cahan