Content
July 2005, Volume 45, Issue 2
- 241-267 Internal governance structures and earnings management
by Ryan Davidson & Jenny Goodwin‐Stewart & Pamela Kent - 269-281 Efficiency of football betting markets: the economic significance of trading strategies
by Philip Gray & Stephen F. Gray & Timothy Roche - 283-300 Investigation of investors' overconfidence, familiarity and socialization
by Alireza Tourani‐Rad & Stephen Kirkby - 301-321 Multivariate GARCH hedge ratios and hedging effectiveness in Australian futures markets
by Wenling Yang & David E. Allen
March 2005, Volume 45, Issue 1
- 1-1 Editorial Note
by Robert Faff - 3-23 Risk‐taking incentives of executive stock options and the asset substitution problem
by Gerald T. Garvey & Amin Mawani - 25-42 Australian retail fund performance persistence
by Chris Bilson & Angela Frino & Richard Heaney - 43-66 Use of derivatives in public sector organizations
by Tim Brailsford & Richard Heaney & Barry Oliver - 67-94 Impact of the Corporate Law Economic Reform Program Act 1999 on initial public offering prospectus earnings forecasts
by Larelle Chapple & Peter M. Clarkson & Christopher J. Peters - 95-125 Offer pricing of Australian industrial initial public offers
by Julie Cotter & Michelle Goyen & Sherryl Hegarty - 127-144 Impact of warrant introductions on the behaviour of underlying stocks: Australian evidence
by Michael Aitken & Reuben Segara - 145-169 Effect of audit report disclosure on auditor litigation risk
by Steven Mong & Peter Roebuck
November 2004, Volume 44, Issue 3
- 277-297 Signalling power of special dividends in an imputation environment
by Balasingham Balachandran & Tuan Anh Nguyen - 299-328 Corporate governance, insider ownership and operating performance of Australian initial public offerings
by Maria C. A. Balatbat & Stephen L. Taylor & Terry S. Walter - 329-356 Technological and organizational influences on the adoption of activity‐based costing in Australia
by David A. Brown & Peter Booth & Francesco Giacobbe - 357-368 Commonality in liquidity: Evidence from the Australian Stock Exchange
by Joel Fabre & Alex Frino - 369-392 Impact of the timing of receipt of an inherited explanation on auditors’ analytical procedures judgements
by Wendy Green - 393-418 R&D investment and systematic risk
by Yew Kee Ho & Zhenyu Xu & Chee Meng Yap - 419-439 Interdependence and dynamic linkages between the emerging stock markets of South Asia
by Paresh Narayan & Russell Smyth & Mohan Nandha
July 2004, Volume 44, Issue 2
- 121-122 Vale to Ronald Ma: Emeritus Professor of Accounting, The University of New South Wales
by Greg Whittred - 123-138 Financial factors in R&D budget setting: the impact of interfunctional market coordination, strategic alliances, and the nature of competition
by Alan S. Dunk & Alan Kilgore - 139-162 A best choice among asset pricing models? The Conditional Capital Asset Pricing Model in Australia
by Nick Durack & Robert B. Durand & Ross A. Maller - 163-185 Student performance in tertiary‐level accounting: an international student focus
by Neil Hartnett & Jennifer Römcke & Christine Yap - 187-202 Ground rental rates and ratchet clauses
by Martin Lally & John Randal - 203-222 How to measure mutual fund performance: economic versus statistical relevance
by Rogér Otten & Dennis Bams - 223-255 Accounting based valuation models: what have we learned?
by Gordon Richardson & Surjit Tinaikar - 257-271 Art as an investment: risk, return and portfolio diversification in major painting markets
by Andrew C. Worthington & Helen Higgs
March 2004, Volume 44, Issue 1
- 1-26 Impact of intelligent decision aids on expert and novice decision‐makers’ judgments
by Vicky Arnold & Philip A. Collier & Stewart A. Leech & Steve G. Sutton - 27-44 Size and book to market effects and the Fama French three factor asset pricing model: evidence from the Australian stockmarket
by Clive Gaunt - 45-56 Australian and US interest rate swap markets: comparison and linkages
by Francis In & Victor Fang & Rob Brown - 57-73 Examining the forward pricing function of the Australian equity index futures contract
by Irena Ivanovic & Peter Howley - 75-95 Use of forward versus backward reasoning during audit analytical procedures: evidence from a computerised‐process‐tracing field study
by Ed O'Donnell - 97-120 Stock preferences and derivative activities of Australian fund managers
by Matt Pinnuck
November 2003, Volume 43, Issue 3
- 261-282 Information content, audit reports and going‐concern: an Australian study
by Max Bessell & Asokan Anandarajan & Ahson Umar - 283-309 Investment manager characteristics, strategy, top management changes and fund performance
by David R. Gallagher - 311-330 Knowledge transfer costs and dependence as determinants of financial reporting
by David Hay - 331-344 The tick/volatility ratio as a determinant of the compass rose: empirical evidence from decimalisation on the NYSE
by Michael D. McKenzie & Alex Frino - 345-363 Trends and determinants of Australian managed fund transaction costs
by Jerry T. Parwada - 365-393 An analysis of the implications of diversity for students’ first level accounting performance
by Michaela Rankin & Mark Silvester & Mark Vallely & Anne Wyatt
July 2003, Volume 43, Issue 2
- 123-147 Capital structure and financing of SMEs: Australian evidence
by Gavin Cassar & Scott Holmes - 149-166 Efficient contracting and accounting
by David Emanuel & Jilnaught Wong & Norman Wong - 167-185 The valuation discount of multi‐segment firms in Australia
by Grant Fleming & Barry Oliver & Steven Skourakis - 187-210 Capital gains tax and the capital asset pricing model
by Martin Lally & Tony Van Zijl - 211-230 Accounting and Finance at forty: a retrospective evaluation
by Isaac Otchere - 231-259 Short‐term interest rate models: valuing interest rate derivatives using a Monte‐Carlo approach
by Sirimon Treepongkaruna & Stephen Gray
March 2003, Volume 43, Issue 1
- 1-19 Earnings management and abnormal returns: Evidence from the 1970–1972 Price Control Regulations
by Robert G. Bowman & Farshid Navissi - 21-40 Auditor conservatism and voluntary disclosure: Evidence from the Year 2000 systems issue
by Peter M. Clarkson & Colin Ferguson & Jason Hall - 41-62 Do Australian companies manage earnings to meet simple earnings benchmarks?
by David Holland & Alan Ramsay - 63-85 Unit initial public offerings: Staged equity or signaling mechanism?
by Martin Lee & Philip Lee & Stephen Taylor - 87-121 On the robustness of short–term interest rate models
by Sirimon Treepongkaruna & Stephen Gray
November 2002, Volume 42, Issue 3
- 195-223 The influence of corporate governance mechanisms on the quality of financial reporting and auditing: Perceptions of auditors and directors in Singapore
by Jenny Goodwin & Jean Lin Seow - 225-237 Do share prices matter?
by Edward A. Dyl & William B. Elliott & John C. Handley - 239-249 The pricing of High Yield Equity Notes
by Paul J. Duncan & Stephen A. Easton - 251-277 Multiple hypothesis evaluation in auditing
by Rajendra P. Srivastava & Arnold Wright & Theodore J. Mock - 279-296 Relative performance of dynamic portfolio insurance strategies: Australian evidence
by Binh Huu Do
June 2002, Volume 42, Issue 2
- 97-109 Derivative financial instrument use in Australia
by Henk Berkman & Michael E. Bradbury & Phil Hancock & Clare Innes - 111-130 Bayesian estimation of financial models
by Philip Gray - 131-151 The post–announcement performance of dividend–changing companies: The dividend–signalling hypothesis revisited
by Abeyratna Gunasekarage & David M. Power - 153-167 The effect of the PricewaterhouseCoopers merger on auditor concentration in Australia: A note
by Sumithira Thavapalan & Robyn Moroney & Roger Simnett - 169-193 Earnings management surrounding CEO changes
by Peter Wells
March 2002, Volume 42, Issue 1
- 1-26 On the relation between ownership structure and capital structure
by Timothy J. Brailsford & Barry R. Oliver & Sandra L. H. Pua - 27-40 Determinants of performance in advanced undergraduate management accounting: An empirical investigation
by L. G. Drennan & F. H. Rohde - 41-71 Strategy and management control systems: A study of the design and use of management control systems following takeover
by Fredrik Nilsson - 73-86 Persistence in capital budgeting reinvestment decisions – personal responsibility antecedent and information asymmetry moderator: A note
by Axel K‐D. Schulz & Mandy M. Cheng
November 2001, Volume 41, Issue 3
- 143-168 Dangers in data adjustment: the case of rights issues and returns
by Hung T. Chu & Graham Partington - 169-196 The intertemporal relationship between market return and variance: an Australian perspective
by Warren G. Dean & Robert W. Faff - 197-228 The relation between implied and realised volatility in the Danish option and equity markets
by Charlotte Strunk Hansen - 229-242 A note on transaction costs and the interpretation of dividend drop‐off ratios
by Graham Partington & Scott Walker
July 2001, Volume 41, Issue 1‐2
- 1-24 Futures and forward price differential and the effect of marking‐to‐market: Australian evidence
by Lakshman A. Alles & Phoebe P.K. Peace - 25-40 The impact of lunchtime closure on market behaviour: evidence from the Sydney Futures Exchange
by Alex Frino & Roland Winn - 41-62 Attribution of investment performance: an analysis of Australian pooled superannuation funds
by David R. Gallagher - 63-91 Disclosure of reserve quantum in the extractive industries
by Malik Mirza & Ian Zimmer - 93-129 Managements’ views on share buy‐backs: an Australian survey
by Jason D. Mitchell & Grace V. Dharmawan & Alex W. Clarke