Accounting & Finance

© AFAANZ

Cover image for Vol. 53 Issue 2

Early View (Online Version of Record published before inclusion in an issue)

Edited By: Steven Cahan

Impact Factor: 0.646

ISI Journal Citation Reports © Ranking: 2011: 50/86 (Business Finance)

Online ISSN: 1467-629X

  1. Original Articles

    1. Goal-efficacy framework: an examination of domestic and international accounting students' academic performance

      Michelle M. S. Phang, Shireenjit K. Johl and Barry J. Cooper

      Article first published online: 13 JUN 2013 | DOI: 10.1111/acfi.12024

    2. Discussion of ‘Is the objectivity of internal audit compromised when the internal audit function is a management training ground?’

      Lisa Koonce

      Article first published online: 13 JUN 2013 | DOI: 10.1111/acfi.12028

    3. The influence of ownership structure, analyst following and institutional infrastructure on stock price informativeness: international evidence

      Li Jiang, Jeong-Bon Kim and Lei Pang

      Article first published online: 6 JUN 2013 | DOI: 10.1111/acfi.12026

    4. Valuation scepticism, liquidity benefits and closed-end fund premiums/discounts: evidence from fair value disclosures

      Charles P. Cullinan and Xiaochuan Zheng

      Article first published online: 27 MAY 2013 | DOI: 10.1111/acfi.12023

    5. Is default risk the hidden factor in momentum returns? Some empirical results

      Isabel Abinzano, Luis Muga and Rafael Santamaria

      Article first published online: 17 MAY 2013 | DOI: 10.1111/acfi.12021

    6. Higher moments and beta asymmetry: evidence from Australia

      Minh Phuong Doan, Chien-Ting Lin and Michael Chng

      Article first published online: 17 MAY 2013 | DOI: 10.1111/acfi.12022

    7. Sticky cost behaviour: evidence from small and medium sized companies

      Nicola Dalla Via and Paolo Perego

      Article first published online: 19 APR 2013 | DOI: 10.1111/acfi.12020

    8. Contracts for dummies? The performance of investors in contracts for difference

      Adrian D. Lee and Shan Choy

      Article first published online: 24 MAR 2013 | DOI: 10.1111/acfi.12018

    9. Is there useful information in the ‘use of proceeds’ disclosures in IPO prospectuses?

      Anne Wyatt

      Article first published online: 19 MAR 2013 | DOI: 10.1111/acfi.12013

    10. Cross-region and cross-sector asset allocation with regimes

      Paul Y. Dou, David R. Gallagher, David Schneider and Terry S. Walter

      Article first published online: 14 MAR 2013 | DOI: 10.1111/acfi.12017

    11. Does fundamental indexation lead to better risk-adjusted returns? New evidence from Australian Securities Exchange

      Anup K. Basu and Brigette Forbes

      Article first published online: 14 MAR 2013 | DOI: 10.1111/acfi.12016

    12. Does the effect of revealed private information on initial public offering (IPO) first trading day return differ by IPO market heat?

      Michael O'Connor Keefe

      Article first published online: 14 MAR 2013 | DOI: 10.1111/acfi.12015

    13. Stock weighting and nontrading bias in estimated portfolio returns

      Philip Gray

      Article first published online: 12 FEB 2013 | DOI: 10.1111/acfi.12014

    14. The association between audit committee effectiveness and audit risk

      Christine Contessotto and Robyn Moroney

      Article first published online: 4 FEB 2013 | DOI: 10.1111/acfi.12010

    15. Objective estimation versus subjective perceptions of earnings patterns and post-earnings-announcement drift

      Allen W. Bathke Jr., Richard M. Morton, Matthew Notbohm and Tianming Zhang

      Article first published online: 4 FEB 2013 | DOI: 10.1111/acfi.12012

    16. Sources of momentum profits in international stock markets

      Kyung-In Park and Dongcheol Kim

      Article first published online: 1 FEB 2013 | DOI: 10.1111/acfi.12009

    17. Association between Big 4 auditor choice and cost of equity capital for multiple-segment firms

      Jong-Hag Choi and Woo-Jong Lee

      Article first published online: 21 JAN 2013 | DOI: 10.1111/acfi.12011

    18. Are Multiple Directorships Beneficial in East Asia?

      Kin-Wai Lee and Cheng-Few Lee

      Article first published online: 22 DEC 2012 | DOI: 10.1111/acfi.12008

    19. You have free access to this content
      Does insider trading explain price run-up ahead of takeover announcements?

      Angelo Aspris, Sean Foley and Alex Frino

      Article first published online: 14 NOV 2012 | DOI: 10.1111/acfi.12003

    20. Why are first-year accounting studies inclusive?

      Ian Crawford and Zhiqi Wang

      Article first published online: 12 NOV 2012 | DOI: 10.1111/acfi.12007

    21. Financial statement recasting and credit risk assessment

      George Batta, Ananda Ganguly and Joshua Rosett

      Article first published online: 9 NOV 2012 | DOI: 10.1111/acfi.12002

    22. The implementation effects of expanded consolidation: the case of consolidating special purpose entities

      Ting Luo and Terry Warfield

      Article first published online: 2 NOV 2012 | DOI: 10.1111/acfi.12004

    23. Earnings management of initial public offering firms: evidence from regulation changes in China

      Jianlei Liu, Konari Uchida and Ruidong Gao

      Article first published online: 2 NOV 2012 | DOI: 10.1111/acfi.12006

    24. When U.S. venture capital ventures abroad

      Khaled Abdou and Oscar Varela

      Article first published online: 2 NOV 2012 | DOI: 10.1111/acfi.12005

    25. Dependent on one but vulnerable to another: opportunism threats and control solutions for customization providers

      VG Sridharan and Michelle M. S. Phang

      Article first published online: 15 OCT 2012 | DOI: 10.1111/j.1467-629X.2012.00510.x

    26. Investors’ preference towards risk: evidence from the Taiwan stock and stock index futures markets

      Zhuo Qiao, Ephraim Clark and Wing-Keung Wong

      Article first published online: 26 SEP 2012 | DOI: 10.1111/j.1467-629X.2012.00508.x

    27. The effects of analyst forecasts and earnings trends on perceptions of management forecast credibility

      Lisa M. Gaynor and Andrea S. Kelton

      Article first published online: 30 AUG 2012 | DOI: 10.1111/j.1467-629X.2012.00505.x

    28. Audit Committee Performance: ownership vs. independence – Did SOX get it wrong?

      Brian Bolton

      Article first published online: 30 AUG 2012 | DOI: 10.1111/j.1467-629X.2012.00504.x

    29. Business strategy, executive compensation and firm performance

      Yasheng Chen and Johnny Jermias

      Article first published online: 25 AUG 2012 | DOI: 10.1111/j.1467-629X.2012.00498.x

    30. Characteristics of failed U.S. commercial banks: an exploratory study

      Fatima Alali and Silvia Romero

      Article first published online: 25 AUG 2012 | DOI: 10.1111/j.1467-629X.2012.00491.x

    31. The impacts of parent’s listing status on subsidiary’s financial constraint and cost of equity capital: the case of equity carve-outs

      Lewis H. K. Tam

      Article first published online: 25 AUG 2012 | DOI: 10.1111/j.1467-629X.2012.00503.x

    32. Weekend gold returns in bull and bear markets

      Laurence E. Blose and Vijay Gondhalekar

      Article first published online: 20 AUG 2012 | DOI: 10.1111/j.1467-629X.2012.00497.x

    33. Sell the rumour, buy the fact?

      Ben R. Marshall, Nuttawat Visaltanachoti and Genevieve Cooper

      Article first published online: 20 AUG 2012 | DOI: 10.1111/j.1467-629X.2012.00496.x

    34. Economic consequences of SFAS 142 goodwill write-offs

      Henry Jarva

      Article first published online: 31 JUL 2012 | DOI: 10.1111/j.1467-629X.2012.00495.x

    35. Determining fair values of performance-vested and forfeiture-embedded employee stock options

      Ming-Cheng Wu and I-Cheng Lin

      Article first published online: 13 JUL 2012 | DOI: 10.1111/j.1467-629X.2012.00492.x

    36. The evolution of China’s banking system: bank loan announcements 1996–2009

      Christopher Gan, Yuan Zhang, Zhaohua Li and David A. Cohen

      Article first published online: 10 JUL 2012 | DOI: 10.1111/j.1467-629X.2012.00493.x

    37. Independent audit committee members’ board tenure and audit fees

      Anthony Moung Yin Chan, Guoping Liu and Jerry Sun

      Article first published online: 19 JUN 2012 | DOI: 10.1111/j.1467-629X.2012.00490.x

    38. The effect of foreign currency hedging on the probability of financial distress

      Shane Magee

      Article first published online: 13 JUN 2012 | DOI: 10.1111/j.1467-629X.2012.00489.x

    39. Trade credit policy and firm value

      Cristina Martínez-Sola, Pedro J. García-Teruel and Pedro Martínez-Solano

      Article first published online: 13 JUN 2012 | DOI: 10.1111/j.1467-629X.2012.00488.x

    40. Is backdating executive stock options always costly to shareholders?

      Philippe Grégoire, Robert Glenn Hubbard, Michael F. Koehn, Marc Van Audenrode and Jimmy Royer

      Article first published online: 9 JUN 2012 | DOI: 10.1111/j.1467-629X.2012.00487.x

    41. The usefulness of operating cash flow and accrual components in improving the predictive ability of earnings: a re-examination and extension

      Shadi Farshadfar and Reza Monem

      Article first published online: 28 MAY 2012 | DOI: 10.1111/j.1467-629X.2012.00486.x

    42. Barron’s most respected companies

      Greg Filbeck, Raymond Gorman and Xin Zhao

      Article first published online: 24 MAY 2012 | DOI: 10.1111/j.1467-629X.2012.00485.x

    43. Earnings Variability and Disclosure of R&D: Evidence from Press Releases

      Dan Weiss, Haim Falk and Uri Ben Zion

      Article first published online: 21 MAY 2012 | DOI: 10.1111/j.1467-629X.2012.00484.x

    44. The initial private placement of equity and changes in operating performance in Taiwan

      Hsu-Huei Huang and Min-Lee Chan

      Article first published online: 7 MAY 2012 | DOI: 10.1111/j.1467-629X.2012.00482.x

    45. Has Australian financial reporting become more conservative over time?

      Cheng Lai, Meiting Lu and Yaowen Shan

      Article first published online: 7 MAY 2012 | DOI: 10.1111/j.1467-629X.2012.00480.x

    46. Extreme events: a study of small oil and gas firms

      Jan M. Smolarski and Jose G. Vega

      Article first published online: 19 APR 2012 | DOI: 10.1111/j.1467-629X.2012.00478.x

    47. Is prior director experience valuable?

      Stephen Gray and John Nowland

      Article first published online: 16 APR 2012 | DOI: 10.1111/j.1467-629X.2012.00481.x

    48. Analyst firm parent–subsidiary relationship and conflict of interest: evidence from IPO recommendations

      Cheolwoo Lee

      Article first published online: 27 MAR 2012 | DOI: 10.1111/j.1467-629X.2012.00476.x

    49. The impact of Australian higher education policy changes on the production of PhDs in the field of accounting and finance

      Richard Heaney, Terry Evans, Peter Macauley and Margot Pearson

      Article first published online: 19 MAR 2012 | DOI: 10.1111/j.1467-629X.2012.00475.x

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