Accounting & Finance

© AFAANZ

Cover image for Vol. 52 Issue s1

October 2012

Volume 52, Issue Supplement s1

Pages 1–454

  1. Original Articles

    1. Top of page
    2. Original Articles
    1. Role of remuneration committee in narrative human capital disclosure (pages 1–23)

      Indra Abeysekera

      Article first published online: 21 AUG 2011 | DOI: 10.1111/j.1467-629X.2011.00441.x

    2. Capital structure and business cycles (pages 25–48)

      Shumi Akhtar

      Article first published online: 7 JUN 2011 | DOI: 10.1111/j.1467-629X.2011.00425.x

    3. Does adopting good corporate governance impact the cost of intermediated and non-intermediated debt? (pages 49–76)

      Husam Aldamen and Keith Duncan

      Article first published online: 5 SEP 2011 | DOI: 10.1111/j.1467-629X.2011.00439.x

    4. Equity and debt issuance by firms violating GAAP (pages 77–108)

      Katsiaryna Salavei Bardos and Nataliya Zaiats

      Article first published online: 12 SEP 2011 | DOI: 10.1111/j.1467-629X.2011.00443.x

    5. Taxes, tenders and the design of Australian off-market share repurchases (pages 109–135)

      Christine Brown and Kevin Davis

      Article first published online: 12 SEP 2011 | DOI: 10.1111/j.1467-629X.2011.00445.x

    6. Risk-based explanation for the book-to-market effect (pages 137–154)

      Jerry W. Chen

      Article first published online: 22 AUG 2011 | DOI: 10.1111/j.1467-629X.2011.00442.x

    7. What drives leverage in leveraged buyouts? An analysis of European leveraged buyouts’ capital structure (pages 155–182)

      Wouter De Maeseneire and Samantha Brinkhuis

      Article first published online: 10 JUL 2011 | DOI: 10.1111/j.1467-629X.2011.00431.x

    8. The determinants of short selling: evidence from the Hong Kong equity market (pages 183–216)

      Michael McKenzie and Ólan T. Henry

      Article first published online: 15 AUG 2011 | DOI: 10.1111/j.1467-629X.2011.00437.x

    9. Normal science and paradigmatic shifts: political and regulatory strategies to develop investor protection in the aftermath of crisis (pages 217–231)

      Justin O’Brien

      Article first published online: 23 MAY 2012 | DOI: 10.1111/j.1467-629X.2012.00483.x

    10. Fifteen years in the trenches: Auditor–client negotiations exposed and explored (pages 233–286)

      Steven E. Salterio

      Article first published online: 28 AUG 2012 | DOI: 10.1111/j.1467-629X.2012.00499.x

    11. Excess cash holdings and investment: the moderating roles of financial constraints and managerial entrenchment (pages 287–310)

      Her-Jiun Sheu and Shiou-Ying Lee

      Article first published online: 24 AUG 2012 | DOI: 10.1111/j.1467-629X.2012.00500.x

    12. Analyst forecast, accounting conservatism and the related valuation implications (pages 311–341)

      Byungcherl Charlie Sohn

      Article first published online: 13 JUN 2011 | DOI: 10.1111/j.1467-629X.2011.00428.x

    13. Sources of earnings variability and their effect on earnings forecasts (pages 343–371)

      Hwee C. Tan and Baljit Sidhu

      Article first published online: 13 SEP 2011 | DOI: 10.1111/j.1467-629X.2011.00444.x

    14. The determinants of reserves disclosure in the extractive industries: evidence from Australian firms (pages 373–402)

      Grantley Taylor, Grant Richardson, Greg Tower and Phil Hancock

      Article first published online: 21 JUL 2011 | DOI: 10.1111/j.1467-629X.2011.00433.x

    15. Information content of earnings announcements in the New Zealand equity market, a longitudinal analysis (pages 403–432)

      Cameron Truong

      Article first published online: 15 AUG 2011 | DOI: 10.1111/j.1467-629X.2011.00438.x

    16. Preparers’ control-risk assessments under alternative audit-review processes (pages 433–454)

      Gang (Henry) Wu

      Article first published online: 21 JUL 2011 | DOI: 10.1111/j.1467-629X.2011.00434.x

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