Content
September 2014, Volume 54, Issue 3
- 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 - 961-994 Strategic pricing by Big 4 audit firms in private client segments
by Wouter Dutillieux & Donald Stokes & Marleen Willekens & Gary Monroe - 995-999 Discussion of ‘Strategic pricing by Big 4 audit firms in private client segments’
by Elizabeth Carson & Steven Cahan - 1001-1019 Is the objectivity of internal audit compromised when the internal audit function is a management training ground?
by Anna M. Rose & Jacob M. Rose & Carolyn S. Norman - 1021-1028 Discussion of ‘Is the objectivity of internal audit compromised when the internal audit function is a management training ground?’
by Lisa Koonce & Steven Cahan - 1029-1051 Government ownership, corporate governance and tax aggressiveness: evidence from China
by K. Hung Chan & Phyllis L. L. Mo & Amy Y. Zhou & Steven Cahan - 1053-1059 Discussion of ‘Government ownership, corporate governance and tax aggressiveness: evidence from China’
by Chen Chen & Steven Cahan - 1061-1082 The usefulness of operating cash flow and accrual components in improving the predictive ability of earnings: a re-examination and extension
by Shadi Farshadfar & Reza Monem - 1083-1106 Determining fair values of performance-vested and forfeiture-embedded employee stock options
by Ming-Cheng Wu & I-Cheng Lin - 1107-1127 The effect of foreign currency hedging on the probability of financial distress
by Shane Magee - 1129-1147 Independent audit committee members’ board tenure and audit fees
by Anthony Moung Yin Chan & Guoping Liu & Jerry Sun - 1149-1174 Characteristics of failed U.S. commercial banks: an exploratory study
by Fatima Alali & Silvia Romero
September 2013, Volume 53, Issue 3
- 609-622 Weekend gold returns in bull and bear markets
by Laurence E. Blose & Vijay Gondhalekar - 623-641 Barron’s most respected companies
by Greg Filbeck & Raymond Gorman & Xin Zhao - 643-666 Is prior director experience valuable?
by Stephen Gray & John Nowland - 667-689 Is backdating executive stock options always costly to shareholders?
by Philippe Grégoire & Robert Glenn Hubbard & Michael F. Koehn & Marc Van Audenrode & Jimmy Royer - 691-710 The impact of Australian higher education policy changes on the production of PhDs in the field of accounting and finance
by Richard Heaney & Terry Evans & Peter Macauley & Margot Pearson - 711-730 The initial private placement of equity and changes in operating performance in Taiwan
by Hsu-Huei Huang & Min-Lee Chan - 731-761 Has Australian financial reporting become more conservative over time?
by Cheng Lai & Meiting Lu & Yaowen Shan - 763-789 Analyst firm parent–subsidiary relationship and conflict of interest: evidence from IPO recommendations
by Cheolwoo Lee - 791-808 Trade credit policy and firm value
by Cristina Martínez-Sola & Pedro J. García-Teruel & Pedro Martínez-Solano - 809-836 Extreme events: a study of small oil and gas firms
by Jan M. Smolarski & Jose G. Vega - 837-865 Earnings Variability and Disclosure of R&D: Evidence from Press Releases
by Dan Weiss & Haim Falk & Uri Ben Zion
June 2013, Volume 53, Issue 2
- 339-366 The effect of financial constraints, investment policy, product market competition and corporate governance on the value of cash holdings
by Howard W. H. Chan & Yufei Lu & Hong F. Zhang - 367-391 Australian evidence on the implementation of the size and value premia
by Paul Docherty & Howard Chan & Steve Easton - 393-417 Value versus growth: Australian evidence
by Philip Gharghori & Sebastian Stryjkowski & Madhu Veeraraghavan - 419-439 Capital gains tax, supply-driven trading and ownership structure: direct evidence of the lock-in effect
by Dean Hanlon & Sean Pinder - 441-470 Economic value of analyst recommendations in Australia: an application of the Black–Litterman asset allocation model
by Peng W. He & Andrew Grant & Joel Fabre - 471-496 GAAP, GFS and AASB 1049: perceptions of public sector stakeholders
by Ralph Kober & Janet Lee & Juliana Ng - 497-512 Bond pricing with a surface of zero coupon yields
by Vijay A. Murik - 513-535 Stock dividends in China: signalling or liquidity explanations?
by Nhut H. Nguyen & David Y. Wang - 537-560 The determinants of cash holdings in private family firms
by Tensie Steijvers & Mervi Niskanen - 561-586 What determines the profitability of banks? Evidence from Spain
by Antonio Trujillo-Ponce - 587-607 Bad beta good beta, state-space news decomposition and the cross-section of stock returns
by Kent Wang & Jiawei Li & Shicheng Huang
March 2013, Volume 53, Issue 1
- 1-30 Leverage, executive incentives and corporate governance
by Mahmoud Agha - 31-53 Pricing of innate and discretionary accruals in Australian debt
by Husam Aldamen & Keith Duncan - 55-83 Derivatives use and financial instrument disclosure in the extractives industry
by Jacqueline Birt & Michaela Rankin & Chen L. Song - 85-110 Determinants of capital budgeting methods and hurdle rates in Nordic firms
by Tor Brunzell & Eva Liljeblom & Mika Vaihekoski - 111-136 The effect of US holidays on the European markets: when the cat’s away…
by Jorge Casado & Luis Muga & Rafael Santamaria - 137-162 The impact of product market competition on earnings quality
by Peter Cheng & Paul Man & Cheong H. Yi - 163-184 Asymmetric trading by insiders – comparing abnormal returns and earnings prediction in Spain and Australia
by Igor Goncharov & Allan Hodgson & Suntharee Lhaopadchan & Sonia Sanabria - 185-215 Market risk exposure of merger arbitrage in Australia
by Jason Hall & Matthew Pinnuck & Matthew Thorne - 217-241 Exploring attitudes to financial reporting in the Australian not-for-profit sector
by Philip D. Palmer - 243-264 Can quote competition reduce preferenced trading? A reexamination of the SEC’s 1997 order handling rules
by S. Ghon Rhee & Ning Tang - 265-300 Effects of earnings management on bank cost of debt
by Chung-Hua Shen & Yu-Li Huang - 301-338 Responses by Australian auditors to the global financial crisis
by Yang Xu & Elizabeth Carson & Neil Fargher & Liwei Jiang
December 2012, Volume 52, Issue 4
- 971-1000 Audit committee characteristics and firm performance during the global financial crisis
by Husam Aldamen & Keith Duncan & Simone Kelly & Ray McNamara & Stephan Nagel - 1001-1011 Quantitative measures of operational risk: an application to funds management
by Stephen J. Brown - 1013-1039 Applying developed-country regulation in emerging markets: an analysis of Thai insider trading
by Pornanong Budsaratragoon & David Hillier & Suntharee Lhaopadchan - 1041-1059 Auditors’ going-concern-modified opinions after 2001: measuring reporting accuracy
by Peter Carey & Stuart Kortum & Robyn Moroney - 1061-1081 Managerial ownership, board monitoring and firm performance in a family-concentrated corporate environment
by Peter Cheng & Lixin (Nancy) Su & Xindong (Kevin) Zhu - 1083-1099 Retail investors exonerated: the case of the January effect
by Julia Henker & Debapriya J. Paul - 1101-1123 Inter-temporal changes in analysts’ forecast properties under the Australian continuous disclosure regime
by Grace C.-M. Hsu & Steven Lindsay & Irene Tutticci - 1125-1151 Trade credit and company performance during the 2008 financial crisis
by Katrien Kestens & Philippe Van Cauwenberge & Heidi Vander Bauwhede - 1153-1182 Beyond the ticket and the brand: imagining an accounting research future
by Lee D. Parker
September 2012, Volume 52, Issue 3
- 627-629 Vale To Allan Barton 1933–2012
by Jayne Godfrey - 631-662 Accounting conservatism and voluntary corporate governance mechanisms by Australian firms
by Kamran Ahmed & Darren Henry - 663-689 Market sentiment: a key factor of investors’ imitative behaviour
by Natividad Blasco & Pilar Corredor & Sandra Ferreruela - 691-721 Intangible assets, IFRS and analysts’ earnings forecasts
by Keryn Chalmers & Greg Clinch & Jayne M. Godfrey & Zi Wei - 723-741 The effect of cross-listing on insider trading returns
by Millicent Chang & Ross Corbitt - 743-765 Audit quality and information asymmetry between traders
by Greg Clinch & Donald Stokes & Tingting Zhu - 767-814 International equity valuation: the relative importance of country and industry factors versus company-specific financial reporting information
by George Foster & Ron Kasznik & Baljit K. Sidhu - 815-830 The impact of auctions on residential property prices
by Alex Frino & Maurice Peat & Danika Wright - 831-848 Does conglomeration really reduce credit risk?
by Gunnar Grass - 849-872 Firms’ performance under different bankruptcy systems: a Europe–USA empirical analysis
by Carlos Lopez Gutiérrez & Begoña Torre Olmo & Sergio Sanfilippo Azofra - 873-901 Agency problems, product market competition and dividend policies in Japan
by Wen He - 903-939 Evidence of assurance enhancing the quality of voluntary environmental disclosures: an empirical analysis
by Robyn Moroney & Carolyn Windsor & Yong Ting Aw - 941-970 Valuation effects of investor relations investments
by Adamos Vlittis & Melita Charitou
June 2012, Volume 52, Issue 2
- 267-290 Testing the growth option theory: the profitability of enhanced momentum strategies in Australia
by Gil Aharoni & Tuan Q. Ho & Qi Zeng - 291-312 The effect of corporate governance on firm’s credit ratings: further evidence using governance score in the United States
by Fatima Alali & Asokan Anandarajan & Wei Jiang - 313-341 The determinants of debt maturity in Australian firms
by Jamie Alcock & Frank Finn & Kelvin Jui Keng Tan - 343-358 Why you don’t get published: an editor’s view
by Michael E. Bradbury - 359-376 Publishing: art or science? Reflections from an editorial perspective
by Peter M. Clarkson - 377-394 The accrual anomaly: Australian evidence
by Greg Clinch & Damian Fuller & Brett Govendir & Peter Wells - 395-419 IFRS adoption and analysts’ earnings forecasts: Australian evidence
by Julie Cotter & Ann Tarca & Marvin Wee - 421-438 The impact of total quality management adoption on small and medium enterprises’ financial performance
by Ralph Kober & Thanesvary Subraamanniam & John Watson - 439-466 Does consideration matter to China’s split share structure reform?
by Fei Lu & Maria Balatbat & Robert Czernkowski - 467-493 Systematic liquidity risk and stock price reaction to shocks
by Khelifa Mazouz & Dima W. H. Alrabadi & Shuxing Yin - 495-517 Price and earnings momentum in Australian stock returns
by Paul Schneider & Clive Gaunt - 519-541 Equity value, implied cost of equity and shareholders’ real options
by Byungcherl Charlie Sohn - 543-571 Earnings quality and corporate cash holdings
by Qian Sun & Kenneth Yung & Hamid Rahman - 573-603 Robust anomalies? A close look at accrual‐based trading strategy returns
by Stephen Taylor & Leon Wong - 605-625 What drives the dating game of executive options exercise? Evidence from Taiwan
by Ming‐Cheng Wu & Hung‐Gay Fung & Yi‐Ting Huang
March 2012, Volume 52, Issue 1
- 1-7 The Global Financial Crisis: some attributes and responses
by David Allen & Robert Faff - 9-20 Financial reporting: Hearing the GFC message? What message?
by Kevin M. Stevenson - 21-46 Effect of the global financial crisis on accounting convergence
by Rajni Mala & Parmod Chand - 47-69 Implied volatility smiles, option mispricing and net buying pressure: evidence around the global financial crisis
by J. Larkin & A. Brooksby & C. T. Lin & R. Zurbruegg - 71-93 Boundedly rational equilibrium and risk premium
by Xue‐Zhong He & Lei Shi - 95-116 It pays to violate: how effective are the Basel accord penalties in encouraging risk management?
by Bernardo da Veiga & Felix Chan & Michael McAleer - 117-144 Does the 2008 short sale ban affect the enforcement of the Law of One Price? Evidence from Australia
by Binh Do & Viet Do & Daniel Chai - 145-163 Order size, order imbalance and the volatility–volume relation in a bull versus a bear market
by Marvin Wee & Joey W. Yang - 165-185 An empirical analysis of the operational losses of Australian banks
by Imad Moosa & Param Silvapulle - 187-212 Stock market synchronicity – an alternative approach to assessing the information impact of Australian IFRS
by Sanjay Bissessur & Allan Hodgson - 213-235 Comparative analysis of determinants of executive remuneration in the UK financial services sector
by Radha K. Shiwakoti - 237-247 The historical equity risk premium in Australia: post‐GFC and 128 years of data
by Tim Brailsford & John C. Handley & Krishnan Maheswaran - 249-265 An analysis of the accounting and finance research productivity in Australia and New Zealand in 1991–2010
by Kam C. Chan & Chih‐Hsiang Chang & Jamie Y. Tong & Feida Zhang
October 2012, Volume 52
- 1-23 Role of remuneration committee in narrative human capital disclosure
by Indra Abeysekera - 25-48 Capital structure and business cycles
by Shumi Akhtar - 49-76 Does adopting good corporate governance impact the cost of intermediated and non-intermediated debt?
by Husam Aldamen & Keith Duncan - 77-108 Equity and debt issuance by firms violating GAAP
by Katsiaryna Salavei Bardos & Nataliya Zaiats - 109-135 Taxes, tenders and the design of Australian off-market share repurchases
by Christine Brown & Kevin Davis - 137-154 Risk-based explanation for the book-to-market effect
by Jerry W. Chen - 155-182 What drives leverage in leveraged buyouts? An analysis of European leveraged buyouts’ capital structure
by Wouter De Maeseneire & Samantha Brinkhuis - 183-216 The determinants of short selling: evidence from the Hong Kong equity market
by Michael McKenzie & Ólan T. Henry - 217-231 Normal science and paradigmatic shifts: political and regulatory strategies to develop investor protection in the aftermath of crisis
by Justin O’Brien - 233-286 Fifteen years in the trenches: Auditor–client negotiations exposed and explored
by Steven E. Salterio - 287-310 Excess cash holdings and investment: the moderating roles of financial constraints and managerial entrenchment
by Her-Jiun Sheu & Shiou-Ying Lee - 311-341 Analyst forecast, accounting conservatism and the related valuation implications
by Byungcherl Charlie Sohn - 343-371 Sources of earnings variability and their effect on earnings forecasts
by Hwee C. Tan & Baljit Sidhu - 373-402 The determinants of reserves disclosure in the extractive industries: evidence from Australian firms
by Grantley Taylor & Grant Richardson & Greg Tower & Phil Hancock - 403-432 Information content of earnings announcements in the New Zealand equity market, a longitudinal analysis
by Cameron Truong - 433-454 Preparers’ control-risk assessments under alternative audit-review processes
by Gang (Henry) Wu
December 2011, Volume 51, Issue 4
- 837-867 An empirical examination of the editorial review processes of accounting journals
by Ralph Adler & Gregory Liyanarachchi - 869-891 Do dividend changes predict the future profitability of firms?
by Young M. Choi & Hyo K. Ju & Young K. Park - 893-922 Broker recommendations and Australian small‐cap equity fund management
by Carole Comerton‐Forde & David R. Gallagher & Joyce Lai & Terry Walter - 923-945 The impact of company responses to exchange queries on the Australian equity market
by Jozef Drienko & Stephen J. Sault - 947-983 Enforcement and disclosure under regulation fair disclosure: an empirical analysis
by Paul A. Griffin & David H. Lont & Benjamin Segal - 985-1005 The impact of cumulative pressure on accounting students’ propensity to commit plagiarism: an experimental approach
by Hwee Ping Koh & Glennda Scully & David R. Woodliff - 1007-1030 Are corporate governance attributes associated with accounting conservatism?
by Roslinda Lim - 1031-1054 Idiosyncratic volatility and cross‐sectional stock returns in Southeast Asian stock markets
by Gilbert V. Nartea & Bert D. Ward & Lee J. Yao - 1055-1086 The integration substitute: the role of controls in managing human asset specificity
by VG Sridharan & Chris Akroyd - 1087-1106 Comprehensive versus partial deferred tax liabilities and equity market values
by Jilnaught Wong & Norman Wong & Vic Naiker
September 2011, Volume 51, Issue 3
- 609-633 Evidence on the role of accounting conservatism in monitoring managers’ investment decisions
by Anwer S. Ahmed & Scott Duellman - 634-660 Does a goodwill impairment regime better reflect the underlying economic attributes of goodwill?
by Keryn G. Chalmers & Jayne M. Godfrey & John C. Webster - 661-683 Index arbitrage and the pricing relationship between Australian stock index futures and their underlying shares
by James Richard Cummings & Alex Frino - 684-710 Follow the leader: fund managers trading in signal‐strength sequence
by Kingsley Y. L. Fong & David R. Gallagher & Peter A. Gardner & Peter L. Swan - 711-731 A collective, undifferentiated accounting profession: an Australian study
by Robert Inglis & Marita Shelly & Clive Morley & Paul De Lange - 732-744 Rational early exercise of call options: Australian evidence
by Grace Phang & Rob Brown - 745-763 CEO compensation structure and firm performance
by Zoltan Matolcsy & Anna Wright - 764-786 Venture capital funds and the public equity market
by Michael D. McKenzie & William H. Janeway - 787-808 Pricing of off‐balance sheet debt: how do bond market participants use the footnote disclosures on operating leases and postretirement benefit plans?
by Partha Sengupta & Zheng Wang - 809-836 The demise of the ARC journal ranking scheme: an ex post analysis of the accounting and finance journals
by Imad Moosa
June 2011, Volume 51, Issue 2
- 361-380 Does CEO duality constrain board independence? Some evidence from audit pricing
by Mark A. Bliss - 381-407 Corporate payout policy in Australia and a test of the life‐cycle theory
by Jeffrey J. Coulton & Caitlin Ruddock - 409-436 Corporate disclosure reactions to Australia’s first national emission reporting scheme
by Stacey Cowan & Craig Deegan - 437-465 Public regulatory reform and management earnings forecasts in a low private litigation environment
by Keitha Dunstan & Gerry Gallery & Thu Phuong Truong - 467-499 Earnings quality and firm valuation: international evidence
by Cristina Gaio & Clara Raposo - 501-515 Market timing under multiple economic regimes
by Ron Guido & Joshua Pearl & Kathleen Walsh - 517-547 Value or Glamour? An empirical investigation of the effect of celebrity CEOs on financial reporting practices and firm performance
by Kevin Koh - 549-574 Excess cash holdings and shareholder value
by Edward Lee & Ronan Powell - 575-607 The effect of SFAS 131 on the stock market’s ability to predict industry‐wide and firm‐specific components of future earnings
by Jong Chool Park
March 2011, Volume 51, Issue 1
- 1-1 Introduction: 50th Anniversary Issue of Accounting & Finance
by Robert Faff - 2-49 Disclosure, conservatism and the cost of equity capital: A review of the foundation literature
by Tracy C. Artiach & Peter M. Clarkson - 50-78 Market microstructure: A review from down under
by Henk Berkman & Carole Comerton‐Forde - 79-95 The efficient markets hypothesis: The demise of the demon of chance?
by Stephen J. Brown - 96-172 Corporate governance, accounting and finance: A review
by Philip Brown & Wendy Beekes & Peter Verhoeven - 173-206 A review of Australian management accounting research: 1980–2009
by Robert H. Chenhall & David Smith - 207-234 Event studies: A methodology review
by Charles J. Corrado - 235-251 Accounting information systems research over the past decade: Past and future trends
by Colin Ferguson & Poh‐Sun Seow - 252-277 Corporate political strategies
by Ike Mathur & Manohar Singh - 278-360 Fifty‐year overview of judgment and decision‐making research in accounting
by Ken T. Trotman & Hwee C. Tan & Nicole Ang
December 2010, Volume 50, Issue 4
- 743-766 The value of Big 4 audits in Australia
by Masoud Azizkhani & Gary S. Monroe & Greg Shailer - 767-782 Management choice of buyback method: Australian evidence
by Christine Brown & Daniel Norman - 783-808 Investor behaviour in response to Australia’s capital gains tax
by Philip Brown & Andrew Ferguson & Sam Sherry - 809-827 Tangibility and investment irreversibility in asset pricing
by Paul Docherty & Howard Chan & Steve Easton - 829-851 The relative information content of operating and financing cash flow in the proposed cash flow statement
by Rick N. Francis - 853-870 Distance to default, subordinated debt, and distress indicators in the banking industry
by Paul Kato & Jens Hagendorff - 871-897 Ownership and ownership concentration: which is important in determining the performance of China’s listed firms?
by Shiguang Ma & Tony Naughton & Gary Tian - 899-920 The valuation of R&D expenditures in Japan
by Pascal Nguyen & Sophie Nivoix & Mikiharu Noma - 921-939 The effect of political visibility on audit effort and audit pricing
by Nives Botica Redmayne & Michael E. Bradbury & Steven F. Cahan - 941-965 Price momentum in the New Zealand stock market: a proper accounting for transactions costs and risk
by Sam Trethewey & Timothy Falcon Crack - 967-992 Accounting for the furniture, fittings & equipment reserve in hotels
by Michael J. Turner & Chris Guilding - 993-1012 Does the monitoring role of buyout houses improve discretionary accruals quality?
by Chong Wang
September 2010, Volume 50, Issue 3
- 481-510 Determinants of executive compensation in privately held firms
by Jesper Banghøj & Gorm Gabrielsen & Christian Petersen & Thomas Plenborg - 511-527 Working capital management in SMEs
by Sonia Baños‐Caballero & Pedro J. García‐Teruel & Pedro Martínez‐Solano