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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

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 (FBE) , 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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