Peter Alfred Wells

University of Technology Sydney, Accounting Discipline Group

P.O. Box 123

Broadway NSW 2007

Australia

Financial Research Network (FIRN)

C/- University of Queensland Business School

St Lucia, 4071 Brisbane

Queensland

Australia

http://www.firn.org.au

SCHOLARLY PAPERS

17

DOWNLOADS
Rank 16,165

SSRN RANKINGS

Top 16,165

in Total Papers Downloads

4,509

SSRN CITATIONS
Rank 29,012

SSRN RANKINGS

Top 29,012

in Total Papers Citations

11

CROSSREF CITATIONS

19

Scholarly Papers (17)

1.

The Association between Various Earnings and Cash Flow Measures of Firm Performance and Stock Returns: Some Australian Evidence

Number of pages: 30 Posted: 04 Oct 2005
Jodi Watson and Peter Alfred Wells
University of Technology Sydney (UTS) - School of Accounting and University of Technology Sydney, Accounting Discipline Group
Downloads 1,359 (20,886)
Citation 2

Abstract:

Loading...

Accounting performance measures, earnings, accruals, cash flows

2.

An Analysis of the Accounting Errors that Arise During the Transition to IFRS

Number of pages: 39 Posted: 01 Feb 2011
Anna Bedford, Zoltan P. Matolcsy, Joseph Weber and Peter Alfred Wells
University of Technology, Sydney - School of Accounting, University of Technology Sydney (UTS) - School of Accounting, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Technology Sydney, Accounting Discipline Group
Downloads 1,004 (32,452)
Citation 6

Abstract:

Loading...

IFRS, errors, fraud, auditing, cost of capital

3.

Do Asset Impairments and the Associated Disclosures Resolve Uncertainty About Future Returns and Reduce Information Asymmetry

Journal of Contemporary Accounting and Economics 14 (2018) 22-40
Number of pages: 53 Posted: 31 Mar 2011 Last Revised: 24 Feb 2018
Samir Vanza, Peter Alfred Wells and Anna Wright
University of Technology Sydney (UTS), University of Technology Sydney, Accounting Discipline Group and University of Technology Sydney (UTS)
Downloads 668 (56,468)
Citation 6

Abstract:

Loading...

Asset impairment, Global Financial Crisis

4.

Insights from the Failure of the Countrywide Financial Corporation

Number of pages: 37 Posted: 08 Jun 2013
Willoe Freeman, Peter Alfred Wells and Anne Wyatt
University of Technology Sydney (UTS), University of Technology Sydney, Accounting Discipline Group and Deakin University
Downloads 230 (188,378)

Abstract:

Loading...

Mortgage Loan Securitization, Financial Reporting, Executive compensation

5.

An Evaluation of the Impacts of the Adoption of IFRS 15 Revenue From Contracts With Customers

Number of pages: 40 Posted: 16 Nov 2021 Last Revised: 15 Jun 2022
Le Ma, Sebastian Onie, Helen Spiropoulos and Peter Alfred Wells
University of Technology Sydney (UTS), University of Technology Sydney (UTS), University of Technology Sydney (UTS) and University of Technology Sydney, Accounting Discipline Group
Downloads 216 (202,548)

Abstract:

Loading...

Revenue, IAS 15

6.

IFRS errors, CFOs’ Accounting Talent, Compensation and Turnover

Number of pages: 42 Posted: 12 Feb 2011 Last Revised: 25 May 2011
Anna Bedford, Zoltan P. Matolcsy and Peter Alfred Wells
University of Technology, Sydney - School of Accounting, University of Technology Sydney (UTS) - School of Accounting and University of Technology Sydney, Accounting Discipline Group
Downloads 208 (207,033)
Citation 1

Abstract:

Loading...

Accounting Errors, CFO Compensation, CFO Turnover, International Financial Reporting Standards

7.

Economic Determinants of Group versus Individual Compensation Schemes for Senior Executives

Number of pages: 63 Posted: 17 Apr 2007 Last Revised: 22 Jul 2008
Paul James Brown, Zoltan P. Matolcsy and Peter Alfred Wells
UTS Business School, University of Technology Sydney (UTS) - School of Accounting and University of Technology Sydney, Accounting Discipline Group
Downloads 205 (209,811)
Citation 3

Abstract:

Loading...

Corporate Governance, Senior Executive Compensation and incentives, Agency Theory, Group and Individual Compensation

8.

The Accrual Anomaly: Australian Evidence

Accounting and Finance, Forthcoming
Number of pages: 28 Posted: 19 Dec 2010 Last Revised: 17 Feb 2011
Greg Clinch, Damian Fuller, Brett J. Govendir and Peter Alfred Wells
Macquarie Business School, Pricewaterhousecoopers, Australia, University of Technology Sydney (UTS) and University of Technology Sydney, Accounting Discipline Group
Downloads 179 (236,404)
Citation 1

Abstract:

Loading...

Financial reporting, accrual anomaly

9.

Performance Consequences of Group Versus Individual Compensation Schemes for Senior Executives

Number of pages: 36 Posted: 23 Jul 2008
Paul James Brown, Zoltan P. Matolcsy and Peter Alfred Wells
UTS Business School, University of Technology Sydney (UTS) - School of Accounting and University of Technology Sydney, Accounting Discipline Group
Downloads 175 (241,007)

Abstract:

Loading...

Corporate Governance, Senior Executive Compensation and incentives, Firm performance, Agency Theory, Group and Individual Compensation

10.

Firms' Information Environments and Board Independence

Number of pages: 41 Posted: 26 Apr 2006
Peter B. Vassallo and Peter Alfred Wells
University of New South Wales (UNSW) - School of Accounting and University of Technology Sydney, Accounting Discipline Group
Downloads 163 (255,881)
Citation 3

Abstract:

Loading...

Corporate Governance, Directors

Measurement Model or Asset Type: Evidence from an Evaluation of the Relevance of Financial Assets

Forthcoming, Abacus 2017
Number of pages: 46 Posted: 07 Mar 2017
Willoe Freeman, Peter Alfred Wells and Anne Wyatt
University of Technology Sydney (UTS), University of Technology Sydney, Accounting Discipline Group and Deakin University
Downloads 59 (501,806)

Abstract:

Loading...

Measurement Model or Asset Type: Evidence from an Evaluation of the Relevance of Financial Assets

Abacus, Vol. 53, Issue 2, pp. 180-210, 2017
Number of pages: 31 Posted: 03 Jun 2017
Willoe Freeman, Peter Alfred Wells and Anne Wyatt
University of Technology Sydney (UTS), University of Technology Sydney, Accounting Discipline Group and Deakin University
Downloads 0
Citation 3

Abstract:

Loading...

Asset securitization, Fair value accounting model, Measurement uncertainty, Underlying asset type

12.

An Evaluation of Conditional Conservatism and the Extent to Which This Is Attributable to the Recognition of Asset Impairments

Number of pages: 36 Posted: 13 May 2021
Andrew Dymock, Brett J. Govendir and Peter Alfred Wells
affiliation not provided to SSRN, University of Technology Sydney (UTS) and University of Technology Sydney, Accounting Discipline Group
Downloads 43 (565,747)

Abstract:

Loading...

AASB 136 / IAS 36 Impairment of assets, conditional conservatism

13.

Evaluation of fair value relevance and the sensitivity to valuation assumptions

Posted: 16 Nov 2021
Le Ma and Peter Alfred Wells
University of Technology Sydney (UTS) and University of Technology Sydney, Accounting Discipline Group

Abstract:

Loading...

Fair value measurement, International Accounting standard 40, International Financial Reporting Standard 13, Investment property, Level 3 inputs, Valuation assumptions

14.

The Cost of Implementing New Accounting Standards: The Case of IFRS Adoption in Australia

Australian Journal of Management, Vol. 41, No. 4, 2016
Posted: 05 Nov 2016
Anna Bedford, Zoltan Matolcsy, Joseph Weber and Peter Alfred Wells
University of Technology, Sydney - School of Accounting, University of Technology, Sydney, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Technology Sydney, Accounting Discipline Group

Abstract:

Loading...

Accounting standards, audit fees, IFRS, implementation errors, information asymmetry, learning

15.

The Influence of the Accruals Generating Process on Earnings Persistence

Australian Journal of Management, Vol. 39, No. 4, 2014
Posted: 14 Nov 2014
Brett J. Govendir and Peter Alfred Wells
University of Technology Sydney (UTS) and University of Technology Sydney, Accounting Discipline Group

Abstract:

Loading...

Accrual anomaly, accruals categories, accruals components

16.

Is Continuous Disclosure Associated with Board Independence?

Australian Journal of Management, Vol. 37, No. 1, 2012
Posted: 05 May 2012
Zoltan P. Matolcsy and Peter Alfred Wells
University of Technology Sydney (UTS) - School of Accounting and University of Technology Sydney, Accounting Discipline Group

Abstract:

Loading...

board independence, continuous disclosure

17.

The All-Steel Body as a Cornerstone to the Foundations of the Mass Production Car Industry

Industrial and Corporate Change, Vol. 16, Issue 2, pp. 183-211, 2007
Posted: 22 Jun 2008
Paul Nieuwenhuis and Peter Alfred Wells
Cardiff University - Cardiff Business School and University of Technology Sydney, Accounting Discipline Group

Abstract:

Loading...