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Viewing: 1 - 50 of 2,173 papers

1.

Trust in, Trust Out: A Real Cost of Sudden and Significant Financial Loss

Accounting & Finance, Vol. 59, pp. 359-381, 2019
Number of pages: 23 Posted: 06 Nov 2019
Accepted Paper Series
Australian National University (ANU) - Research School of Finance, Actuarial Studies and Applied Statistics
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2.

In Search of Meaning: Lessons, Resources and Next Steps for Computational Analysis of Financial Discourse

Journal of Business Finance & Accounting, Vol. 46, Issue 3-4, pp. 265-306, 2019
Number of pages: 42 Posted: 25 Apr 2019
Accepted Paper Series
Lancaster University, Lancaster University, University of Manchester - Manchester Business School, Lancaster University - Department of Accounting and Finance and Lancaster University, Department of Linguistics
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3.

Aggregate Insider Trading and Market Returns: The Role of Transparency

Journal of Business Finance & Accounting, Vol. 46, Issue 3-4, pp. 336-369, 2019
Number of pages: 34 Posted: 25 Apr 2019
Accepted Paper Series
Boston University - Department of Accounting

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4.

Audit Quality and Properties of Analysts’ Information Environment

Journal of Business Finance & Accounting, Vol. 46, Issue 3-4, pp. 400-419, 2019
Number of pages: 20 Posted: 25 Apr 2019
Accepted Paper Series
University of Queensland - Business School, The University of Sydney and University of Technology Sydney (UTS) - School of Accounting
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5.

CEO Internal Experience and Voluntary Disclosure Quality: Evidence from Management Forecasts

Journal of Business Finance & Accounting, Vol. 46, Issue 3-4, pp. 420-456, 2019
Number of pages: 37 Posted: 25 Apr 2019
Accepted Paper Series
Lehigh University - College of Business, University of Georgia - J.M. Tull School of Accounting, Fordham University and Lehigh University

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6.

Directors Skill and Financial Reporting Quality

Journal of Business Finance & Accounting, Vol. 46, Issue 3-4, pp. 457-493, 2019
Number of pages: 37 Posted: 25 Apr 2019
Accepted Paper Series
Simon Fraser University (SFU) - Beedie School of Business and Interdisciplinary Center (IDC) Herzliyah

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7.

Noncompliance with Non‐Accounting Securities Regulations and GAAP Violations

Journal of Business Finance & Accounting, Vol. 46, Issue 3-4, pp. 370-399, 2019
Number of pages: 30 Posted: 25 Apr 2019
Accepted Paper Series
Sungkyunkwan University, Lancaster University - Department of Accounting and Finance and Australian National University (ANU) - School of Accounting & Business Information Systems
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8.

The Influence of Corporate Social Responsibility on Investment Efficiency and Innovation

Journal of Business Finance & Accounting, Vol. 46, Issue 3-4, pp. 494-537, 2019
Number of pages: 44 Posted: 25 Apr 2019
Accepted Paper Series
Texas Tech University - Area of Accounting, Texas Tech University - Area of Accounting, University of Texas at San Antonio and University of Texas at San Antonio

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9.

Voluntary Disclosure, Mandatory Disclosure and the Cost of Capital

Journal of Business Finance & Accounting, Vol. 46, Issue 3-4, pp. 307-335, 2019
Number of pages: 29 Posted: 25 Apr 2019
Accepted Paper Series
University of Delaware, University of Utah - School of Accounting and University of Missouri-St. Louis
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10.

Analyst Earnings Forecast Precision and Local Advantage: Evidence from American Depositary Receipt Firms

Accounting & Finance, Vol. 59, pp. 481-510, 2019
Number of pages: 30 Posted: 10 Apr 2019
Accepted Paper Series
University of San Francisco - School of Management and City University of New York (CUNY) - Baruch College
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11.

Are Paper Winners Gamblers? Evidence from Australian Retail Investors

Accounting & Finance, Vol. 59, pp. 593-614, 2019
Number of pages: 22 Posted: 10 Apr 2019
Accepted Paper Series
University of Wollongong, Macquarie University, Macquarie Business School and University of Sydney Business School
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12.

Differently Motivated Exchange Traded Fund Trading Activities and the Volatility of the Underlying Index

Accounting & Finance, Vol. 59, pp. 859-886, 2019
Number of pages: 28 Posted: 10 Apr 2019
Accepted Paper Series
Jiangxi University of Finance and Economics, Deakin University and La Trobe University - School of Economics and Finance
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13.

Does Educational Diversity of Managers Matter for the Performance of Team‐Managed Funds?

Accounting & Finance, Vol. 59, pp. 801-830, 2019
Number of pages: 30 Posted: 10 Apr 2019
Accepted Paper Series
University of Queensland - Business School and University of Otago - Department of Accountancy and Finance

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14.

Evaluating Fund Capacity: Issues and Methods

Accounting & Finance, Vol. 59, pp. 773-800, 2019
Number of pages: 28 Posted: 10 Apr 2019
Accepted Paper Series
Bond University - Bond Business School and Centre for International Finance and Regulation (CIFR)
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15.

Extending Financial Literacy to Insurance Literacy: A Survey Approach

Accounting & Finance, Vol. 59, pp. 685-713, 2019
Number of pages: 29 Posted: 10 Apr 2019
Accepted Paper Series
Taylor Fry, Australian National University (ANU) - Research School of Finance, Actuarial Studies and Applied Statistics and Australian National University (ANU) - Research School of Finance, Actuarial Studies and Applied Statistics
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16.

Financial Literacy Amongst Elderly Australians

Accounting & Finance, Vol. 59, pp. 887-918, 2019
Number of pages: 32 Posted: 10 Apr 2019
Accepted Paper Series
Bond University - Bond Business School, Bond University - Bond Business School, Bond University - Bond Business School, Bond University - Bond Business School and Bond University - Bond Business School
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17.

In‐House Asset Management in the Australian Superannuation Industry

Accounting & Finance, Vol. 59, pp. 615-655, 2019
Number of pages: 41 Posted: 10 Apr 2019
Accepted Paper Series
Rozetta Institute, Centre for International Finance and Regulation (CIFR) and Centre for International Finance and Regulation (CIFR)
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18.

Modelling Momentum Winner/Loser Asymmetry: The Sources of Winner and Loser Returns in the Asx200 and S&P500

Accounting & Finance, Vol. 59, pp. 657-684, 2019
Number of pages: 28 Posted: 10 Apr 2019
Accepted Paper Series
Bond University, Bond University - Bond Business School and Bond University
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19.

Participation in Risky Asset Markets and Propensity for Financial Planning: A Missing Link?

Accounting & Finance, Vol. 59, pp. 511-562, 2019
Number of pages: 52 Posted: 10 Apr 2019
Accepted Paper Series
University of Auckland - Business School
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20.

Performance Attribution of Mutual Funds in India: Outperformance or Mis‐Representation?

Accounting & Finance, Vol. 59, pp. 383-409, 2019
Number of pages: 27 Posted: 10 Apr 2019
Accepted Paper Series
Indian Institute of Management (IIM), Indore
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21.

The Effect of Data Availability in Measuring Fund Managers’ After‐Tax Alphas

Accounting & Finance, Vol. 59, pp. 411-448, 2019
Number of pages: 38 Posted: 10 Apr 2019
Accepted Paper Series
UNSW Business School, Rozetta Institute and Centre for International Finance and Regulation (CIFR)
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22.

The Joint Influence of Financial Risk Perception and Risk Tolerance on Individual Investment Decision‐Making

Accounting & Finance, Vol. 59, pp. 747-771, 2019
Number of pages: 25 Posted: 10 Apr 2019
Accepted Paper Series
Vietnam National University (VNU), Queensland University of Technology - School of Accountancy and Queensland University of Technology - School of Management
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23.

When Boards Use Related Parties: Outsourcing and Superannuation Fund Performance

Accounting & Finance, Vol. 59, pp. 715-746, 2019
Number of pages: 32 Posted: 10 Apr 2019
Accepted Paper Series
School of Risk and Actuarial Studies, UNSW Business School | University of New South Wales, Australia and The University of Western Australia - UWA Business School
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24.

Which Institutional Investor Types are the Most Informed?

Accounting & Finance, Vol. 59, pp. 449-480, 2019
Number of pages: 32 Posted: 10 Apr 2019
Accepted Paper Series
Acadian Asset Management, Rozetta Institute and Rozetta Institute

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25.

Determinants of Seeking Advice within Defined Contribution Retirement Savings Schemes

Accounting & Finance, Vol. 59, pp. 563-591, 2019
Number of pages: 29 Posted: 10 Apr 2019
Accepted Paper Series
Oxford University - Smith School of Enterprise and the Environment, University of Nottingham and The University of Western Australia - UWA Business School

Multiple version iconThere are 2 versions of this paper

26.

Relying on the Heuristic of Trust: A Case Study

Accounting & Finance, Vol. 59, pp. 333-357, 2019
Number of pages: 25 Posted: 10 Apr 2019
Accepted Paper Series
Australian National University (ANU) - Research School of Finance, Actuarial Studies and Applied Statistics
27.

The Fundamentals of Momentum Investing: European Evidence on Understanding Momentum Through Fundamentals

Accounting & Finance, Vol. 59, pp. 831-857, 2019
Number of pages: 27 Posted: 10 Apr 2019
Accepted Paper Series
University of Regensburg - Center of Finance
28.

Disclosure Overload? An Empirical Analysis of International Financial Reporting Standards Disclosure Requirements

Abacus, Vol. 55, Issue 1, pp. 205-236, 2019
Number of pages: 32 Posted: 22 Mar 2019
Accepted Paper Series
School of Business, The University of Notre Dame Australia, UNSW Australia Business School, School of Accounting and UNSW Business School
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29.

Is Financial Reporting Still Useful? Australian Evidence

Abacus, Vol. 55, Issue 1, pp. 237-272, 2019
Number of pages: 36 Posted: 22 Mar 2019
Accepted Paper Series
The University of Melbourne - Department of Accounting, University of Melbourne - Department of Accounting and Business Information Systems, Monash University - Department of Accounting and University of Melbourne - Department of Accounting and Business Information Systems
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30.

Accounting for Intangibles: Can Capitalization of R&D Improve Investment Efficiency?

Abacus, Vol. 55, Issue 1, pp. 92-127, 2019
Number of pages: 36 Posted: 22 Mar 2019
Accepted Paper Series
University of St. Gallen, Institute of Accounting, Control, Auditing, UNSW Australia Business School, School of Accounting and UNSW Australia Business School, School of Accounting
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31.

Equity Financial Assets: A Tool for Earnings Management—A Case Study of a Chinese Corporation

Abacus, Vol. 55, Issue 1, pp. 180-204, 2019
Number of pages: 25 Posted: 22 Mar 2019
Accepted Paper Series
University of Nevada, Reno, Shanghai University of Finance and Economics - Shanghai University of Finance and Economics, New York University (NYU) - Department of Accounting and Shanghai University of Finance and Economics - School of Accountancy
Downloads 1
32.

Extractive Industries Reporting: A Review of Accounting Challenges and the Research Literature

Abacus, Vol. 55, Issue 1, pp. 42-91, 2019
Number of pages: 50 Posted: 22 Mar 2019
Accepted Paper Series
University of Sydney Business School, Stockholm School of Economics and Stockholm School of Economics
Downloads 1
33.

Independently Certified Industry‐Specific Disclosures to the Capital Market: The JORC Code in the Australian Mining Industry

Abacus, Vol. 55, Issue 1, pp. 128-179, 2019
Number of pages: 52 Posted: 22 Mar 2019
Accepted Paper Series
Australian National University (ANU) - College of Business and Economics, UNSW Australia Business School, School of Accounting, Macquarie University, Macquarie Business School and UNSW Australia Business School, School of Accounting
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34.

Non‐GAAP Earnings and the Earnings Quality Trade‐Off

Abacus, Vol. 55, Issue 1, pp. 6-41, 2019
Number of pages: 36 Posted: 22 Mar 2019
Accepted Paper Series
NSW New South Wales (Government) - NSW Treasury, University of Technology Sydney (UTS) - School of Accounting and University of Technology Sydney (UTS) - School of Accounting

Multiple version iconThere are 2 versions of this paper

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35.

Women on Boards and Greenhouse Gas Emission Disclosures

Accounting & Finance, Vol. 59, Issue 1, pp. 277-308, 2019
Number of pages: 32 Posted: 12 Mar 2019
Accepted Paper Series
Bond University - Bond Business School, University of Queensland - Business School, Hitotsubashi University and Queensland University of Technology - QUT Business School
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36.

Do Brokers' Recommendation Changes Generate Brokerage? Evidence from a Central Limit Order Market

Accounting & Finance, Vol. 59, Issue 1, pp. 115-142, 2019
Number of pages: 28 Posted: 12 Mar 2019
Accepted Paper Series
University of Melbourne - Department of Finance, University of Melbourne - Department of Finance, University of Queensland and National University of Singapore (NUS)
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37.

Does Market Discipline Impact Bank Charter Value? The Case for Australia and Canada

Accounting & Finance, Vol. 59, Issue 1, pp. 253-276, 2019
Number of pages: 24 Posted: 12 Mar 2019
Accepted Paper Series
University of Queensland - Finance, University of Queensland - Business School and University of Limoges - Faculty of Law and Economic Science
Downloads 1
38.

Keeping it Private: Financial Reporting by Large Proprietary Companies in Australia

Accounting & Finance, Vol. 59, Issue 1, pp. 87-113, 2019
Number of pages: 27 Posted: 12 Mar 2019
Accepted Paper Series
University of Melbourne - Faculty of Business and Economics, University of Melbourne - Department of Accounting and Business Information Systems, Deakin University - School of Accounting Economics and Finance and University of Newcastle
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39.

Research Horizons for Public and Private Not‐For‐Profit Sector Reporting: Moving the Bar in the Right Direction

Accounting & Finance, Vol. 59, Issue 1, pp. 59-85, 2019
Number of pages: 27 Posted: 12 Mar 2019
Accepted Paper Series
The University of Western Australia - UWA Business School and UNSW Australia Business School, School of Accounting
Downloads 1
40.

Research–Teaching Yin–Yang? An Empirical Study of Accounting and Finance Academics in Australia and New Zealand

Accounting & Finance, Vol. 59, Issue 1, pp. 219-252, 2019
Number of pages: 34 Posted: 12 Mar 2019
Accepted Paper Series
University of Western Australia, University of Glamorgan and University of the West of Scotland
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41.

The Impact of Undergraduate Personal Finance Education on Individual Financial Literacy, Attitudes and Intentions

Accounting & Finance, Vol. 59, Issue 1, pp. 177-217, 2019
Number of pages: 41 Posted: 12 Mar 2019
Accepted Paper Series
The University of Western Australia - UWA Business School and Australian National University
Downloads 1
42.

What About Your Qualitative Cousins? Adapting the Pitching Template to Qualitative Research

Accounting & Finance, Vol. 59, Issue 1, pp. 309-329, 2019
Number of pages: 21 Posted: 12 Mar 2019
Accepted Paper Series
University of South Australia
Downloads 1
43.

Accounting for Financial Instruments with Characteristics of Debt and Equity: Finding a Way Forward

Accounting & Finance, Vol. 59, Issue 1, pp. 7-58, 2019
Number of pages: 52 Posted: 12 Mar 2019
Accepted Paper Series
Australian National University (ANU), UNSW Australia Business School, School of Accounting, University of Western Australia and The University of Western Australia
44.

Further Evidence of the Relationship between Accruals and Future Cash Flows

Accounting & Finance, Vol. 59, Issue 1, pp. 143-176, 2019
Number of pages: 34 Posted: 12 Mar 2019
Accepted Paper Series
Ryerson University - Ted Rogers School of Management and Griffith University - Griffith Business School
45.

Can Short Selling Improve Internal Control? An Empirical Study Based on the Difference‐In‐Differences Model

Accounting & Finance, Vol. 58, Issue 5, pp. 1233-1259, 2019
Number of pages: 27 Posted: 07 Mar 2019
Accepted Paper Series
City University of Hong Kong (CityUHK), Sun Yat-Sen University (SYSU) - State Key Laboratory of Ophthalmology, Sun Yat-Sen University (SYSU) and Central University of Finance and Economics (CUFE)
Downloads 1
46.

Cryptocurrency, Confirmatory Bias and News Readability – Evidence from the Largest Chinese Cryptocurrency Exchange

Accounting & Finance, Vol. 58, Issue 5, pp. 1445-1468, 2019
Number of pages: 24 Posted: 07 Mar 2019
Accepted Paper Series
Zhongnan University of Economics and Law, University of International Business and Economics (UIBE), University of International Business and Economics (UIBE) and Beijing Technology and Business University
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47.

Economic Policy Uncertainty and Stock Price Crash Risk

Accounting & Finance, Vol. 58, Issue 5, pp. 1291-1318, 2019
Number of pages: 28 Posted: 07 Mar 2019
Accepted Paper Series
Zhejiang University, Zhejiang University and Zhejiang University
Downloads 1
48.

Measuring the Increasing Connectedness of Chinese Assets with Global Assets: Using a Variance Decompositions Method

Accounting & Finance, Vol. 58, Issue 5, pp. 1261-1290, 2019
Number of pages: 30 Posted: 07 Mar 2019
Accepted Paper Series
Nanjing University, Nanjing University, Wuhan University and Nanjing University - School of Management and Engineering
Downloads 1
49.

The Crowding Out Effect of Booming Real Estate Markets on Corporate TFP: Evidence from China

Accounting & Finance, Vol. 58, Issue 5, pp. 1319-1345, 2019
Number of pages: 27 Posted: 07 Mar 2019
Accepted Paper Series
Tsinghua University, Central University of Finance and Economics (CUFE) and Tsinghua University
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50.

Do Exchange‐Traded Fund Flows Increase the Volatility of the Underlying Index? Evidence from the Emerging Market in China

Accounting & Finance, Vol. 58, Issue 5, pp. 1525-1548, 2019
Number of pages: 24 Posted: 07 Mar 2019
Accepted Paper Series
Zhongnan University of Economics and Law - School of Accounting and Jiangxi University of Finance and Economics
Downloads 2