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Wiley-Blackwell: Accounting & Finance
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Incl. Fee Electronic Paper Contracts for Dummies? The Performance of Investors in Contracts for Difference
Accounting & Finance, Vol. 54, Issue 3, pp. 965-997, 2014
Adrian D. Lee and Shan Choy
University of Technology, Sydney - Finance Discipline Group and University of Technology Sydney (UTS)
Date Posted: September 24, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Higher Moments and Beta Asymmetry: Evidence from Australia
Accounting & Finance, Vol. 54, Issue 3, pp. 779-807, 2014
Minh Phuong Doan , Chien‐Ting Lin and Michael Chng
Deakin University - School of Accounting, Economics and Finance , Deakin University - School of Accounting, Economics and Finance and Deakin University - School of Accounting, Economics and Finance
Date Posted: September 24, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Is Default Risk the Hidden Factor in Momentum Returns? Some Empirical Results
Accounting & Finance, Vol. 54, Issue 3, pp. 671-698, 2014
Isabel Abinzano , Luis Muga and Rafael Santamaria
Universidad Pública de Navarra , Universidad Publica de Navarra and Public University of Navarre
Date Posted: September 24, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Sticky Cost Behaviour: Evidence from Small and Medium Sized Companies
Accounting & Finance, Vol. 54, Issue 3, pp. 753-778, 2014
Nicola Dalla Via and Paolo Perego
Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM) and Erasmus University Rotterdam (EUR)
Date Posted: September 24, 2014
Accepted Paper Series

Incl. Fee Electronic Paper The Influence of Ownership Structure, Analyst Following and Institutional Infrastructure on Stock Price Informativeness: International Evidence
Accounting & Finance, Vol. 54, Issue 3, pp. 885-919, 2014
Jeong‐Bon Kim , Li Jiang and Lei Pang
City University of Hong Kong (CityUHK) , Hong Kong Polytechnic University and Hong Kong Baptist University (HKBU)
Date Posted: September 24, 2014
Accepted Paper Series

Incl. Fee Electronic Paper The Market for Credit Default Swaps: New Insights into Investors' Use of Accounting Information?
Accounting & Finance, Vol. 54, Issue 3, pp. 847-883, 2014
Paul A. Griffin
University of California, Davis - Graduate School of Management
Date Posted: September 24, 2014
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper Valuation Scepticism, Liquidity Benefits and Closed‐End Fund Premiums/Discounts: Evidence from Fair Value Disclosures
Accounting & Finance, Vol. 54, Issue 3, pp. 729-751, 2014
Charles P. Cullinan and Xiaochuan Zheng
Bryant University and Bryant University - Department of Accounting
Date Posted: September 24, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Are Multiple Directorships Beneficial in East Asia?
Accounting & Finance, Vol. 54, Issue 3, pp. 999-1032, 2014
Kin‐Wai Lee and Cheng-Few Lee
Nanyang Technological University (NTU) and Rutgers University, Newark, School of Business-Newark, Department of Finance & Economics
Date Posted: September 24, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Cross‐Region and Cross‐Sector Asset Allocation with Regimes
Accounting & Finance, Vol. 54, Issue 3, pp. 809-846, 2014
Paul Y. Dou , David Schneider , David R. Gallagher and Terry S. Walter
Macquarie University - Department of Marketing and Management , UniSuper Management Limited , UNSW Business School and University of Sydney
Date Posted: September 24, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Does Fundamental Indexation Lead to Better Risk‐Adjusted Returns? New Evidence from Australian Securities Exchange
Accounting & Finance, Vol. 54, Issue 3, pp. 699-728, 2014
Anup K. Basu and Brigette M. Forbes
Queensland University of Technology and Realindex Investments
Date Posted: September 24, 2014
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper Does the Effect of Revealed Private Information on Initial Public Offering (IPO) First Trading Day Return Differ by IPO Market Heat?
Accounting & Finance, Vol. 54, Issue 3, pp. 921-964, 2014
Michael O'Connor Keefe
Victoria University of Wellington
Date Posted: September 24, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Dependent on One But Vulnerable to Another: Opportunism Threats and Control Solutions for Customization Providers
Accounting & Finance, Vol. 54, Issue 2, pp. 591-624, 2014
VG Sridharan and Michelle M. S. Phang
Deakin University and Nanyang Technological University
Date Posted: June 05, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Fifty Years of Finance Research in the Asia Pacific Basin
Accounting & Finance, Vol. 54, Issue 2, pp. 335-363, 2014
Karen L. Benson , Robert W. Faff and Tom Smith
University of Queensland - Business School , University of Queensland and University of Queensland
Date Posted: June 05, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Accounting and Finance: Authorship and Citation Trends
Accounting & Finance, Vol. 54, Issue 2, pp. 441-465, 2014
Clive Gaunt
Queensland University of Technology - School of Accountancy
Date Posted: June 05, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Earnings Management of Initial Public Offering Firms: Evidence from Regulation Changes in China
Accounting & Finance, Vol. 54, Issue 2, pp. 505-537, 2014
Jianlei Liu , Konari Uchida and Ruidong Gao
Kyushu University , Kyushu University - Faculty of Economics and Waseda University
Date Posted: June 05, 2014
Accepted Paper Series

Incl. Fee Electronic Paper How Does Investor Relations Disclosure Affect Analysts' Forecasts?
Accounting & Finance, Vol. 54, Issue 2, pp. 365-391, 2014
Millicent Chang , Liyin Hooi and Marvin Wee
University of Western Australia , University of Western Australia and The University of Western Australia
Date Posted: June 05, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Is There Useful Information in the ‘Use of Proceeds’ Disclosures in IPO Prospectuses?
Accounting & Finance, Vol. 54, Issue 2, pp. 625-667, 2014
Anne Wyatt
University of Queensland
Date Posted: June 05, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Objective Estimation Versus Subjective Perceptions of Earnings Patterns and Post‐Earnings‐Announcement Drift
Accounting & Finance, Vol. 54, Issue 2, pp. 305-334, 2014
Allen W. Bathke Jr., Richard M. Morton , Matthew Notbohm and Tianming Zhang
Florida State University - College of Business , Florida State University - Department of Accounting , University of North Dakota and Florida State University - Department of Accounting
Date Posted: June 05, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Sources of Momentum Profits in International Stock Markets
Accounting & Finance, Vol. 54, Issue 2, pp. 567-589, 2014
Kyung‐In Park and Dongcheol Kim
Kyungpook National University and Korea University Business School
Date Posted: June 05, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Stock Weighting and Nontrading Bias in Estimated Portfolio Returns
Accounting & Finance, Vol. 54, Issue 2, pp. 467-503, 2014
Philip Gray
Monash University - Department of Accounting and Finance
Date Posted: June 05, 2014
Accepted Paper Series

Incl. Fee Electronic Paper The Association between Audit Committee Effectiveness and Audit Risk
Accounting & Finance, Vol. 54, Issue 2, pp. 393-418, 2014
Christine M. Contessotto and Robyn Moroney
Monash University and Monash University
Date Posted: June 05, 2014
Accepted Paper Series

Incl. Fee Electronic Paper The Implementation Effects of Expanded Consolidation: The Case of Consolidating Special Purpose Entities
Accounting & Finance, Vol. 54, Issue 2, pp. 539-566, 2014
Ting Luo and Terry Warfield
Tsinghua University and University of Wisconsin - Wisconsin School of Business
Date Posted: June 05, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Why are First‐Year Accounting Studies Inclusive?
Accounting & Finance, Vol. 54, Issue 2, pp. 419-439, 2014
Ian Peter Crawford and Zhiqi Wang
School of Management, University of Bath and Bath Spa University
Date Posted: June 05, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Association between Big 4 Auditor Choice and Cost of Equity Capital for Multiple‐Segment Firms
Accounting & Finance, Vol. 54, Issue 1, pp. 135-163, 2014
Jong-Hag Choi and Woo-Jong Lee
Seoul National University - College of Business Administration and Hong Kong Polytechnic University - School of Accounting and Finance
Date Posted: March 04, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Audit Committee Performance: Ownership vs. Independence – Did SOX Get it Wrong?
Accounting & Finance, Vol. 54, Issue 1, pp. 83-112, 2014
Brian J. Bolton
Portland State University - School of Business Administration
Date Posted: March 04, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Business Strategy, Executive Compensation and Firm Performance
Accounting & Finance, Vol. 54, Issue 1, pp. 113-134, 2014
Yasheng Chen and Johnny Jermias
Simon Fraser University - Faculty of Business Administration and Simon Fraser University (SFU) - Beedie School of Business
Date Posted: March 04, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Economic Consequences of SFAS 142 Goodwill Write‐Offs
Accounting & Finance, Vol. 54, Issue 1, pp. 211-235, 2014
Henry Jarva
Aalto University - School of Business
Date Posted: March 04, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Investors’ Preference Towards Risk: Evidence from the Taiwan Stock and Stock Index Futures Markets
Accounting & Finance, Vol. 54, Issue 1, pp. 251-274, 2014
Zhuo Qiao , Ephraim Clark and Wing‐Keung Wong
University of Macau , Middlesex University Business School and Hong Kong Baptist University (HKBU)
Date Posted: March 04, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Sell the Rumour, Buy the Fact?
Accounting & Finance, Vol. 54, Issue 1, pp. 237-249, 2014
Ben R. Marshall and Genevieve Cooper
Massey University - Department of Economics and Finance and Massey University
Date Posted: March 04, 2014
Accepted Paper Series

Incl. Fee Electronic Paper The Effects of Analyst Forecasts and Earnings Trends on Perceptions of Management Forecast Credibility
Accounting & Finance, Vol. 54, Issue 1, pp. 189-210, 2014
Lisa Milici Gaynor and Andrea Seaton Kelton
University of South Florida - School of Accountancy and Wake Forest University - Babcock Graduate School of Management and Wayne Calloway School of Business and Accountancy
Date Posted: March 04, 2014
Accepted Paper Series

Incl. Fee Electronic Paper The Evolution of China's Banking System: Bank Loan Announcements 1996–2009
Accounting & Finance, Vol. 54, Issue 1, pp. 165-188, 2014
Christopher Gan , Yuan Zhang , Zhaohua Li and David A. Cohen
Lincoln University (NZ) , Lincoln University (NZ) , Lincoln University (NZ) - Commerce and Lincoln University (NZ) - Business Management Group
Date Posted: March 04, 2014
Accepted Paper Series

Incl. Fee Electronic Paper The Impacts of Parent's Listing Status on Subsidiary's Financial Constraint and Cost of Equity Capital: The Case of Equity Carve‐Outs
Accounting & Finance, Vol. 54, Issue 1, pp. 275-299, 2014
Lewis Tam
University of Macau
Date Posted: March 04, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Does Insider Trading Explain Price Run‐Up Ahead of Takeover Announcements?
Accounting & Finance, Vol. 54, Issue 1, pp. 25-45, 2014
Angelo Aspris , Sean Foley and Alex Frino
University of Sydney - Discipline of Finance , University of Sydney and University of Sydney - Discipline of Finance
Date Posted: March 04, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Financial Statement Recasting and Credit Risk Assessment
Accounting & Finance, Vol. 54, Issue 1, pp. 47-82, 2014
George E. Batta , Ananda R. Ganguly and Joshua G. Rosett
Claremont McKenna College - Robert Day School of Economics and Finance , Claremont McKenna College - Robert Day School of Economics and Finance and Claremont McKenna College - Robert Day School of Economics and Finance
Date Posted: March 04, 2014
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper When U.S. Venture Capital Ventures Abroad
Accounting & Finance, Vol. 54, Issue 1, pp. 1-23, 2014
Khaled Abdou and Oscar Varela
Pennsylvania State University Berks and University of Texas at El Paso - College of Business Administration - Department of Economics and Finance
Date Posted: March 04, 2014
Accepted Paper Series

Incl. Fee Electronic Paper Characteristics of Failed U.S. Commercial Banks: An Exploratory Study
Accounting & Finance, Vol. 53, Issue 4, pp. 1149-1174, 2013
Fatima Alali and Silvia Romero
California State University, Fullerton and Monclair State University
Date Posted: November 28, 2013
Accepted Paper Series
2 downloads

Incl. Fee Electronic Paper Determining Fair Values of Performance‐Vested and Forfeiture‐Embedded Employee Stock Options
Accounting & Finance, Vol. 53, Issue 4, pp. 1083-1106, 2013
Ming‐Cheng Wu and I‐Cheng Lin
National Changhua University of Education and National Changhua University of Education
Date Posted: November 28, 2013
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper Independent Audit Committee Members’ Board Tenure and Audit Fees
Accounting & Finance, Vol. 53, Issue 4, pp. 1129-1147, 2013
Anthony Moung Yin Chan , Guoping Liu and Jerry Y. Sun
Ryerson University - Ted Rogers School of Management , Ryerson University - Ted Rogers School of Business Management and University of Windsor - Odette School of Business
Date Posted: November 28, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Discussion of ‘Government Ownership, Corporate Governance and Tax Aggressiveness: Evidence from China’
Accounting & Finance, Vol. 53, Issue 4, pp. 1053-1059, 2013
Chen Chen
The University of Auckland Business School
Date Posted: November 28, 2013
Accepted Paper Series

Incl. Fee Electronic Paper The Effect of Foreign Currency Hedging on the Probability of Financial Distress
Accounting & Finance, Vol. 53, Issue 4, pp. 1107-1127, 2013
Shane Magee
Macquarie University Department of Applied Finance and Actuarial Studies
Date Posted: November 28, 2013
Accepted Paper Series

Incl. Fee Electronic Paper The Usefulness of Operating Cash Flow and Accrual Components in Improving the Predictive Ability of Earnings: A Re‐Examination and Extension
Accounting & Finance, Vol. 53, Issue 4, pp. 1061-1082, 2013
Shadi Farshadfar and Reza Monem
Ryerson University - Ted Rogers School of Management and Griffith University - Griffith Business School
Date Posted: November 28, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Discussion of ‘Strange Bedfellows? Voluntary CSR Disclosure and Politics’
Accounting & Finance, Vol. 53, Issue 4, pp. 905-911, 2013
Vic Naiker
Monash University - Department of Accounting and Finance
Date Posted: November 28, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Strategic Pricing by Big 4 Audit Firms in Private Client Segments
Accounting & Finance, Vol. 53, Issue 4, pp. 961-994, 2013
Wouter Dutillieux , Donald J. Stokes and Marleen Willekens
KU Leuven - Faculty of Business and Economics (FEB) , Monash University and Katholieke Universiteit Leuven (KUL)
Date Posted: November 28, 2013
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper 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?’
Accounting & Finance, Vol. 53, Issue 4, pp. 949-960, 2013
Robert W. Faff
University of Queensland
Date Posted: November 28, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Government Ownership, Corporate Governance and Tax Aggressiveness: Evidence from China
Accounting & Finance, Vol. 53, Issue 4, pp. 1029-1051, 2013
K. Hung Chan , Phyllis L.L. Mo and Amy Zhou
Zhongshan University - Lingnan (University) College , Lingnan University and PricewaterhouseCoopers
Date Posted: November 28, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Discussion of ‘Strategic Pricing by Big 4 Audit Firms in Private Client Segments’
Accounting & Finance, Vol. 53, Issue 4, pp. 995-999, 2013
Elizabeth Carson
University of New South Wales
Date Posted: November 28, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Is the Relationship between Investment and Conditional Cash Flow Volatility Ambiguous, Asymmetric or Both?
Accounting & Finance, Vol. 53, Issue 4, pp. 913-947, 2013
Michael O'Connor Keefe and James Stuart Tate
Victoria University of Wellington and Victoria University of Wellington
Date Posted: November 28, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Strange Bedfellows? Voluntary Corporate Social Responsibility Disclosure and Politics
Accounting & Finance, Vol. 53, Issue 4, pp. 867-903, 2013
Paul A. Griffin and Yuan Sun
University of California, Davis - Graduate School of Management and Boston University - School of Management
Date Posted: November 28, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Discussion of ‘Is the Objectivity of Internal Audit Compromised When the Internal Audit Function is a Management Training Ground?’
Accounting & Finance, Vol. 53, Issue 4, pp. 1021-1028, 2013
Lisa Koonce
University of Texas
Date Posted: November 28, 2013
Accepted Paper Series

Incl. Fee Electronic Paper Is the Objectivity of Internal Audit Compromised When the Internal Audit Function is a Management Training Ground?
Accounting & Finance, Vol. 53, Issue 4, pp. 1001-1019, 2013
Anna M. Rose , Jacob M. Rose and Carolyn Strand Norman
Southern Illinois University at Carbondale - Accountancy , Victoria University of Wellington - School of Accounting and Commercial Law and Virginia Commonwealth University (VCU) - Department of Accounting
Date Posted: November 28, 2013
Accepted Paper Series


 

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