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Wiley-Blackwell: Accounting & Finance

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Viewing: 1 - 50 of 843 papers

1.

Quality Investing in Asian Stock Markets

Accounting & Finance, Vol. 60, Issue 3, pp. 3033-3064, 2020
Number of pages: 32 Posted: 06 Oct 2020
Accepted Paper Series
affiliation not provided to SSRN and Hang Seng Management College
Downloads 1
2.

Overnight Block Trades in the Korean Stock Market

Accounting & Finance, Vol. 60, Issue 3, pp. 2231-2261, 2020
Number of pages: 31 Posted: 06 Oct 2020
Accepted Paper Series
Chung-Ang University - College of Business & Economics, affiliation not provided to SSRN and affiliation not provided to SSRN
3.

Past Managerial Guidance and Returns to Variance Trading Around Earnings Announcements

Accounting & Finance, Vol. 60, Issue 3, pp. 2995-3031, 2020
Number of pages: 37 Posted: 06 Oct 2020
Accepted Paper Series
University of Akron - The George W. Daverio School of Accountancy

Multiple version iconThere are 2 versions of this paper

4.

Structural Holes and Hedge Fund Return Comovement: Evidence from Network‐Connected Stock Hedge Funds in China

Accounting & Finance, Vol. 60, Issue 3, pp. 2811-2841, 2020
Number of pages: 31 Posted: 06 Oct 2020
Accepted Paper Series
Shanghai International Studies University, Shanghai International Studies University, Sun Yat-Sen University (SYSU) - Laboratory of Drug Metabolism and Pharmacokinetics and Central University of Finance and Economics
5.

Towards Measuring Professionalism in Accounting

Accounting & Finance, Vol. 60, Issue 3, pp. 1907-1941, 2020
Number of pages: 35 Posted: 06 Oct 2020
Accepted Paper Series
University of Otago and affiliation not provided to SSRN
6.

Does One Size Fit All? Evidence on XBRL Adoption and 10‐K Filing Lag

Accounting & Finance, Vol. 60, Issue 3, pp. 3183-3213, 2020
Number of pages: 31 Posted: 06 Oct 2020
Accepted Paper Series
7.

Has the Value of Cash Increased Over Time?

Accounting & Finance, Vol. 60, Issue 3, pp. 2263-2299, 2020
Number of pages: 37 Posted: 06 Oct 2020
Accepted Paper Series
affiliation not provided to SSRN, University of Hawaii at Manoa - School of Accountancy and Drexel University
8.

IASB's Independence in the Due Process: An Examination of Interest Groups’ Influence on the Development of IFRS 9

Accounting & Finance, Vol. 60, Issue 3, pp. 2585-2615, 2020
Number of pages: 31 Posted: 06 Oct 2020
Accepted Paper Series
affiliation not provided to SSRN, affiliation not provided to SSRN and Macquarie University
9.

Initial Public Offering Prospectus Forecast Errors and Mandatory Explanations: Evidence from New Zealand

Accounting & Finance, Vol. 60, Issue 3, pp. 2167-2202, 2020
Number of pages: 36 Posted: 06 Oct 2020
Accepted Paper Series
University of Auckland Business School, affiliation not provided to SSRN and University of Auckland
10.

Pitching Research: ‘Qualitative Cousins’, the ‘Extended Family’ and ‘Living Harmoniously’

Accounting & Finance, Vol. 60, Issue 3, pp. 2879-2887, 2020
Number of pages: 9 Posted: 06 Oct 2020
Accepted Paper Series
University of South Australia
11.

Real Earnings Management Around CEO Turnovers

Accounting & Finance, Vol. 60, Issue 3, pp. 2397-2426, 2020
Number of pages: 30 Posted: 06 Oct 2020
Accepted Paper Series
University of Auckland - Department of Accounting and Finance, University of Otago - Department of Accountancy and Finance and University of Auckland - University of Auckland, Business School

Multiple version iconThere are 2 versions of this paper

12.

The Angel Investment Decision: Insights from Australian Business Angels

Accounting & Finance, Vol. 60, Issue 3, pp. 3133-3162, 2020
Number of pages: 30 Posted: 06 Oct 2020
Accepted Paper Series
affiliation not provided to SSRN and Macquarie University
13.

The Impact of Audit Quality in Rights Offerings

Accounting & Finance, Vol. 60, Issue 3, pp. 2007-2037, 2020
Number of pages: 31 Posted: 06 Oct 2020
Accepted Paper Series
La Trobe University - School of Economics and Finance, University of Queensland, La Trobe University - Department of Economics & Finance and Westminster University

Multiple version iconThere are 2 versions of this paper

14.

Toward Understanding Short‐Selling Activity: Demand and Supply

Accounting & Finance, Vol. 60, Issue 3, pp. 2203-2230, 2020
Number of pages: 28 Posted: 06 Oct 2020
Accepted Paper Series
Flinders University, University of Macau, Hong Kong Baptist University (HKBU) and Cheung Kong Graduate School of Business

Multiple version iconThere are 2 versions of this paper

15.

Does News Travel Slowly Before a Market Crash? The Role of Margin Traders

Accounting & Finance, Vol. 60, Issue 3, pp. 3065-3101, 2020
Number of pages: 37 Posted: 06 Oct 2020
Accepted Paper Series
Jiangxi University of Finance and Economics, Bowling Green State University - College of Business Administration and Baruch College, CUNY
16.

Does Stronger Corporate Governance Constrain Insider Trading? Asymmetric Evidence from Australia

Accounting & Finance, Vol. 60, Issue 3, pp. 2665-2687, 2020
Number of pages: 23 Posted: 06 Oct 2020
Accepted Paper Series
University of Queensland - Business School, The University of Newcastle and Queensland University of Technology - School of Economics and Finance
17.

Earnings Volatility, Ambiguity, and Crisis‐Period Stock Returns

Accounting & Finance, Vol. 60, Issue 3, pp. 2939-2963, 2020
Number of pages: 25 Posted: 06 Oct 2020
Accepted Paper Series
Texas A&M University - Mays Business School, affiliation not provided to SSRN and Widener University

Multiple version iconThere are 2 versions of this paper

18.

Economic Crisis and Determinants of Solvency in the Insurance Sector: New Evidence from Spain

Accounting & Finance, Vol. 60, Issue 3, pp. 2965-2994, 2020
Number of pages: 30 Posted: 06 Oct 2020
Accepted Paper Series
Universidad Pablo de Olavide, affiliation not provided to SSRN and affiliation not provided to SSRN

Multiple version iconThere are 2 versions of this paper

19.

Interventionist Research in Accounting: Reflections on the Good, the Bad and the Ugly

Accounting & Finance, Vol. 60, Issue 3, pp. 1979-2006, 2020
Number of pages: 28 Posted: 06 Oct 2020
Accepted Paper Series
Macquarie University, Macquarie Business School and Macquarie University
20.

Principal Leadership Style and School Performance: Mediating Roles of Risk Management Culture and Management Control Systems Use in Australian Schools

Accounting & Finance, Vol. 60, Issue 3, pp. 2427-2466, 2020
Number of pages: 40 Posted: 06 Oct 2020
Accepted Paper Series
Independent and RMIT University
21.

Rollover Risk and Managerial Cost Adjustment Decisions

Accounting & Finance, Vol. 60, Issue 3, pp. 2843-2878, 2020
Number of pages: 36 Posted: 06 Oct 2020
Accepted Paper Series
affiliation not provided to SSRN and Texas A&M International University
22.

The Change in the Value Relevance of Accounting Information after Mergers and Acquisitions: Evidence from the Adoption of SFAS 141(R)

Accounting & Finance, Vol. 60, Issue 3, pp. 2717-2757, 2020
Number of pages: 41 Posted: 06 Oct 2020
Accepted Paper Series
Hanyang University ERICA and Suffolk University
23.

The Discrete and Differential Impact of Monetary Policy

Accounting & Finance, Vol. 60, Issue 3, pp. 2919-2937, 2020
Number of pages: 19 Posted: 06 Oct 2020
Accepted Paper Series
Queensland University of Technology
24.

Bond Market Integration of Emerging Economies and Bilateral Linkages

Accounting & Finance, Vol. 60, Issue 3, pp. 2039-2062, 2020
Number of pages: 24 Posted: 06 Oct 2020
Accepted Paper Series
Massey University - School of Economics and Finance, Massey University and Massey University
25.

Business Strategies and Annual Report Readability

Accounting & Finance, Vol. 60, Issue 3, pp. 2513-2547, 2020
Number of pages: 35 Posted: 06 Oct 2020
Accepted Paper Series
Massey University - School of Accountancy and Curtin University

Multiple version iconThere are 2 versions of this paper

26.

Investor Reaction to Accounting Misstatements Under IFRS: Australian Evidence

Accounting & Finance, Vol. 60, Issue 3, pp. 2467-2512, 2020
Number of pages: 46 Posted: 06 Oct 2020
Accepted Paper Series
Sabanci University, Sabanci University, Sabanci University and La Trobe University

Multiple version iconThere are 2 versions of this paper

27.

Margin Trading and Price Efficiency: Information Content or Price‐Adjustment Speed?

Accounting & Finance, Vol. 60, Issue 3, pp. 2889-2918, 2020
Number of pages: 30 Posted: 06 Oct 2020
Accepted Paper Series
Shanghai Jiao Tong University - Antai College of Economics & Management and affiliation not provided to SSRN
28.

Observations of Supervisors and an Actuarial Research Student on the Qualitative Research Process

Accounting & Finance, Vol. 60, Issue 3, pp. 2339-2360, 2020
Number of pages: 22 Posted: 06 Oct 2020
Accepted Paper Series
affiliation not provided to SSRN, Australian National University (ANU) - Research School of Finance, Actuarial Studies and Applied Statistics and Australian National University (ANU)
29.

Research on the Use of Financial Statement Information for Forecasting Profitability

Accounting & Finance, Vol. 60, Issue 3, pp. 3163-3181, 2020
Number of pages: 19 Posted: 06 Oct 2020
Accepted Paper Series
Emory University Goizueta Business School
30.

Return Windows and the Value Relevance of Earnings

Accounting & Finance, Vol. 60, Issue 3, pp. 2549-2583, 2020
Number of pages: 35 Posted: 06 Oct 2020
Accepted Paper Series
University of Queensland - Business School, Simon Fraser University (SFU) and UNSW Australia Business School, School of Accounting
31.

Sustainability of the Accounting and Finance Academic Profession: Students’ and Supervisors’ Views About the Phd Supervision Process

Accounting & Finance, Vol. 60, Issue 3, pp. 3103-3132, 2020
Number of pages: 30 Posted: 06 Oct 2020
Accepted Paper Series
Monash University, affiliation not provided to SSRN, affiliation not provided to SSRN and Monash University - Department of Accounting
32.

The Seasonality of Gold Prices in China Does the Risk‐Aversion Level Matter?

Accounting & Finance, Vol. 60, Issue 3, pp. 2617-2664, 2020
Number of pages: 48 Posted: 06 Oct 2020
Accepted Paper Series
GSCM-Montpellier Business School, Shandong University of Finance and Economics, Université d'Auvergne - Clermont 1 and Hong Kong Baptist University (HKBU)
33.

Audit Committee Characteristics and Financial Statement Comparability

Accounting & Finance, Vol. 60, Issue 3, pp. 2361-2395, 2020
Number of pages: 35 Posted: 06 Oct 2020
Accepted Paper Series
Macquarie University, Macquarie Business School, University of Technology Sydney (UTS), Macquarie University - Faculty of Business and Economics and University of Technology Sydney (UTS) - School of Accounting
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34.

Accounting Students’ Perceptions of Effective Teaching and Approaches to Learning: Impact on Overall Student Satisfaction

Accounting & Finance, Vol. 60, Issue 3, pp. 2099-2143, 2020
Number of pages: 45 Posted: 06 Oct 2020
Accepted Paper Series
affiliation not provided to SSRN and RMIT University - School of Accounting and Law
35.

Does Gender Matter? The Association between Gender and the Use of Management Control Systems and Performance Measures

Accounting & Finance, Vol. 60, Issue 3, pp. 2063-2098, 2020
Number of pages: 36 Posted: 06 Oct 2020
Accepted Paper Series
affiliation not provided to SSRN and Monash University - Department of Accounting
36.

Drivers of Research Impact: Evidence from the Top Three Finance Journals

Accounting & Finance, Vol. 60, Issue 3, pp. 2759-2809, 2020
Number of pages: 51 Posted: 06 Oct 2020
Accepted Paper Series
Founder Securities and affiliation not provided to SSRN
37.

Gauging the Development of Innovative Capabilities in Accounting and Finance Students: Can They Drive the National Innovation Agenda?

Accounting & Finance, Vol. 60, Issue 3, pp. 2689-2715, 2020
Number of pages: 27 Posted: 06 Oct 2020
Accepted Paper Series
Edith Cowan University
38.

Summary Annual Reports: Length, Readability and Content

Accounting & Finance, Vol. 60, Issue 3, pp. 2145-2165, 2020
Number of pages: 21 Posted: 06 Oct 2020
Accepted Paper Series
Massey University, affiliation not provided to SSRN and Auckland University of Technology
39.

The Pricing of Accruals Quality in Credit Default Swap Spreads

Accounting & Finance, Vol. 60, Issue 3, pp. 1943-1977, 2020
Number of pages: 35 Posted: 06 Oct 2020
Accepted Paper Series
Kent State University, Kent State University - Department of Finance, affiliation not provided to SSRN and Victoria University of Wellington - School of Economics & Finance
40.

Transforming Accounting Curricula to Enhance Integrative Learning

Accounting & Finance, Vol. 60, Issue 3, pp. 2301-2338, 2020
Number of pages: 38 Posted: 06 Oct 2020
Accepted Paper Series
affiliation not provided to SSRN, affiliation not provided to SSRN, Macquarie University, Macquarie Business School and Macquarie University
41.

Green M&A, Legitimacy and Risk‐Taking: Evidence from China's Heavy Polluters

Accounting & Finance, Vol. 60, Issue 1, pp. 97-127, 2020
Number of pages: 31 Posted: 19 Mar 2020
Accepted Paper Series
Shandong University, University of South Australia - UniSA Business School, University of South Australia, Shandong University and affiliation not provided to SSRN
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42.

The Future Trajectory for Environmental Finance: Planetary Boundaries and Environmental, Social and Governance Analysis

Accounting & Finance, Vol. 60, Issue 1, pp. 3-14, 2020
Number of pages: 12 Posted: 19 Mar 2020
Accepted Paper Series
Macquarie University, Macquarie University, Macquarie Business School and Macquarie University
Downloads 1
43.

A Machine Learning Analysis of Citation Impact Among Selected Pacific Basin Journals

Accounting & Finance, Vol. 59, Issue 4, pp. 2509-2552, 2019
Number of pages: 44 Posted: 19 Mar 2020
Accepted Paper Series
University of Sydney Business School and The University of Sydney
Downloads 2
44.

The Determinants of Recovery from the Black Saturday Bushfire: Demographic Factors, Behavioural Characteristics and Financial Literacy

Accounting & Finance, Vol. 60, Issue 1, pp. 15-46, 2020
Number of pages: 32 Posted: 19 Mar 2020
Accepted Paper Series
University of South Australia, University of Wollongong, University of South Australia, affiliation not provided to SSRN, affiliation not provided to SSRN and Toi Ohomai Institute of Technology
Downloads 2
45.

Corporate Social Responsibility and Financial Fraud: Evidence from China

Accounting & Finance, Vol. 59, Issue 5, pp. 3133-3169, 2019
Number of pages: 37 Posted: 19 Mar 2020
Accepted Paper Series
Southwestern University of Finance and Economics (SWUFE), Tsinghua University - School of Economics & Management and Central University of Finance and Economics
Downloads 1
46.

Media Heterogeneity and Post‐Earnings Announcement Drift: Evidence from China

Accounting & Finance, Vol. 59, Issue 5, pp. 3223-3252, 2019
Number of pages: 30 Posted: 19 Mar 2020
Accepted Paper Series
Xiamen University - School of Economics and Sun Yat-Sen University (SYSU) - First Affiliated Hospital
Downloads 1
47.

Share Pledges, Tone of Earnings Communication Conferences, and Market Reaction: Evidence from China

Accounting & Finance, Vol. 59, Issue 5, pp. 2817-2853, 2019
Number of pages: 37 Posted: 19 Mar 2020
Accepted Paper Series
affiliation not provided to SSRN, Tianjin University, Tianjin University and Tianjin University
Downloads 1
48.

Social Capital and Access to Informal Finance – Evidence from Chinese Private Firms

Accounting & Finance, Vol. 59, Issue 5, pp. 2767-2815, 2019
Number of pages: 49 Posted: 19 Mar 2020
Accepted Paper Series
affiliation not provided to SSRN, School of International Trade and Economics, University of International Business and Economics, Beijing Foreign Studies University and affiliation not provided to SSRN
Downloads 1
49.

The Decreasing Value of Non‐SOEs’ Political Connections During China's Anti‐Corruption Campaign: Evidence and Mechanism

Accounting & Finance, Vol. 59, Issue 5, pp. 3171-3221, 2019
Number of pages: 51 Posted: 19 Mar 2020
Accepted Paper Series
Tsinghua University and Sichuan University
Downloads 1
50.

The Role of Chinese Economic Variables on Australian and New Zealand Equity Returns

Accounting & Finance, Vol. 59, Issue 5, pp. 3053-3103, 2019
Number of pages: 51 Posted: 19 Mar 2020
Accepted Paper Series
affiliation not provided to SSRN, Massey University - School of Economics and Finance, Xiamen University - Wang Yanan Institute for Studies in Economics (WISE) and School of Economics and Finance, Massey Univeristy, Albany
Downloads 1