Gary C. Biddle

University of Melbourne - Faculty of Business and Economics

Professor of Financial Accounting

Level 8, Dept of Accounting

198 Berkeley Street, Carlton

Melbourne, Victoria 3010 3010

Australia

http://https://findanexpert.unimelb.edu.au/profile/774767-gary-biddle

Columbia Business School

Visiting Professor

3022 Broadway

New York, NY 10027

United States

HKU Business School

Honorary Professor

00000

Hong Kong

London Business School

Visiting Professor

Sussex Place

Regent's Park

London, London NW1 4SA

United Kingdom

SCHOLARLY PAPERS

35

DOWNLOADS
Rank 1,073

SSRN RANKINGS

Top 1,073

in Total Papers Downloads

48,167

TOTAL CITATIONS
Rank 1,597

SSRN RANKINGS

Top 1,597

in Total Papers Citations

655

Scholarly Papers (35)

1.

Evidence on EVA

Journal of Applied Corporate Finance, Vol. 12, No. 2, Summer 1999, DOI: https://doi.org/10.1111/j.1745-6622.1999.tb00008.x
Number of pages: 27 Posted: 16 Feb 2023
Gary C. Biddle, Robert M. Bowen and James S. Wallace
University of Melbourne - Faculty of Business and Economics, Chapman University - The George L. Argyros School of Business & Economics and Claremont Colleges - Peter F. Drucker Graduate School of Management
Downloads 16,182 (538)
Citation 2

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EVA, Economic Value Added, Value Creation, Valuation

2.

How Does Financial Reporting Quality Relate to Investment Efficiency?

Journal of Accounting & Economics (JAE), December 2009
Number of pages: 49 Posted: 01 Dec 2010 Last Revised: 21 Sep 2015
Gary C. Biddle, Gilles Hilary and Rodrigo S. Verdi
University of Melbourne - Faculty of Business and Economics, Georgetown University - Department of Accounting and Business Law and Massachusetts Institute of Technology (MIT)
Downloads 6,355 (2,601)
Citation 463

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Financial Reporting Quality, Investment Efficiency, Accounting Quality, Adverse Selection, Moral Hazard

3.

Accounting Conservatism and Bankruptcy Risk

Journal of Accounting, Auditing and Finance, Forthcoming
Number of pages: 55 Posted: 06 Jun 2010 Last Revised: 01 Jun 2020
Gary C. Biddle, Mary L. Z. Ma and Frank M. Song
University of Melbourne - Faculty of Business and Economics, York University and The University of Hong Kong - School of Economics and Finance
Downloads 4,969 (4,018)
Citation 20

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Conservative financial reporting; bankruptcy risk; unconditional conservatism; conditional conservatism; cash enhancement; earnings management mitigation

4.

Does Eva Beat Earnings? Evidence on Associations with Stock Returns and Firm Values

Journal of Accounting & Economics (JAE), 1997
Number of pages: 43 Posted: 12 Jun 2002
Gary C. Biddle, Robert M. Bowen and James S. Wallace
University of Melbourne - Faculty of Business and Economics, Chapman University - The George L. Argyros School of Business & Economics and Claremont Colleges - Peter F. Drucker Graduate School of Management
Downloads 4,371 (4,976)
Citation 34

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Value-relevance, relative information content, incremental information content, firm market value, economic value added, EVA, residual income, economic profits, earnings, cash from operations, charge for capital

5.

Accounting Quality and Firm-Level Capital Investment

Accounting Review, October 2006
Number of pages: 42 Posted: 23 Jun 2006
Gary C. Biddle and Gilles Hilary
University of Melbourne - Faculty of Business and Economics and Georgetown University - Department of Accounting and Business Law
Downloads 3,522 (7,100)
Citation 35

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investment, accounting quality

6.

Do Adoptions of International Financial Reporting Standards Enhance Capital Investment Efficiency?

Number of pages: 49 Posted: 16 Nov 2013 Last Revised: 08 Apr 2017
University of Melbourne - Faculty of Business and Economics, University of Louisville - College of Business, University of California, Riverside (UCR) - A. Gary Anderson Graduate School of Management and Texas State University
Downloads 1,566 (25,554)
Citation 10

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IFRS adoption; capital investment efficiency; financial disclosure; information asymmetry; comparability of accounting information

7.

When Capital Follows Profitability: Non-Linear Residual Income Dynamics

Review of Accounting Studies, June/September 2001
Number of pages: 75 Posted: 27 Dec 2000
Gary C. Biddle, Peter F. Chen and Guochang Zhang
University of Melbourne - Faculty of Business and Economics, Hong Kong University of Science & Technology (HKUST) - Department of Accounting and University of Hong Kong
Downloads 1,489 (27,549)
Citation 29

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Residual Income, Valuation, Linear Information Dynamics, Investment Dynamics, Non-linear Residual Income Dynamics

8.

Accounting Methods and Management Decisions: The Case of Inventory Costing and Inventory Policy

Journal of Accounting Research, Vol.18, Supplement 1980
Number of pages: 46 Posted: 16 Sep 2010 Last Revised: 04 Nov 2010
Gary C. Biddle
University of Melbourne - Faculty of Business and Economics
Downloads 1,189 (38,314)
Citation 3

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9.

Managerial Learning from Analyst Feedback to Voluntary Capex Guidance, Investment Efficiency and Firm Performance

Management Science forthcoming
Number of pages: 79 Posted: 05 Jun 2016 Last Revised: 29 Oct 2021
Jihun Bae, Gary C. Biddle and Chul W. Park
City University London, University of Melbourne - Faculty of Business and Economics and The University of Hong Kong - School of Business
Downloads 930 (54,348)
Citation 1

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Voluntary guidance, analyst feedback, managerial learning, investment efficiency, firm performance

10.

Foreign Stock Listings: Benefits, Costs, and the Accounting Policy Dilemma

Accounting Horizons, Vol. 5, No. 3, 1991
Number of pages: 13 Posted: 18 Jan 2011 Last Revised: 15 Sep 2022
Gary C. Biddle and Shahrokh M. Saudagaran
University of Melbourne - Faculty of Business and Economics and University of Washington, Tacoma - Milgard School of Business
Downloads 836 (62,900)

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11.

Shades of Gray: Internal Control Reporting by Chinese U.S.-listed Firms

Number of pages: 49 Posted: 19 Jun 2012 Last Revised: 10 Jun 2018
Tongji University - School of Economics & Management, University of Melbourne - Faculty of Business and Economics, Virginia Tech and affiliation not provided to SSRNLa Trobe University, Faculty of Business, Economics and Law, Students
Downloads 783 (68,568)
Citation 8

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Sarbanes-Oxley Act; International Cross-Listing; China; Internal Controls; Chinese U.S.- listed Firms; Reverse Mergers

12.

Is Comprehensive Income Useful?

Journal of Contemporary Accounting and Economics, Vol. 2, No. 1, June 2006
Number of pages: 32 Posted: 15 Jun 2011
Gary C. Biddle and Jong-Hag Choi
University of Melbourne - Faculty of Business and Economics and Seoul National University - College of Business Administration
Downloads 638 (89,401)
Citation 7

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comprehensive income, information content, executive compensation predictive ability

13.

Relative Versus Incremental Information Content

Contemporary Accounting Research, Vol. 12, No. 1, Fall 1995
Number of pages: 24 Posted: 23 Aug 1998 Last Revised: 21 Sep 2015
Gary C. Biddle, Gim-Seong Seow and Andrew F. Siegel
University of Melbourne - Faculty of Business and Economics, University of Connecticut - Department of Accounting and University of Washington - Department of Finance and Business Economics
Downloads 630 (90,883)
Citation 9

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14.

Allocations of Joint and Common Costs

Journal of Accounting Literature, Vol. 3, 1984
Number of pages: 45 Posted: 13 Jun 2011
Gary C. Biddle and Richard Steinberg
University of Melbourne - Faculty of Business and Economics and Columbia University
Downloads 518 (116,169)

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15.

Economic Value Added: Some Empirical Evidence

Managerial Finance, Vol. 24, No. 11, 1998
Number of pages: 12 Posted: 15 Jun 2011
Gary C. Biddle, Robert M. Bowen and James S. Wallace
University of Melbourne - Faculty of Business and Economics, Chapman University - The George L. Argyros School of Business & Economics and Claremont Colleges - Peter F. Drucker Graduate School of Management
Downloads 422 (148,454)
Citation 1

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16.

Financial Disclosure Levels and Foreign Stock Exchange Listing Decisions

Journal of International Financial Management and Accounting, Vol. 4, No. 2, 1992
Number of pages: 44 Posted: 08 Oct 2010 Last Revised: 04 Nov 2010
Shahrokh M. Saudagaran and Gary C. Biddle
University of Washington, Tacoma - Milgard School of Business and University of Melbourne - Faculty of Business and Economics
Downloads 377 (168,548)
Citation 2

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17.

Clawback Adoptions, Managerial Compensation Incentives, Capital Investment Mix and Efficiency

Number of pages: 61 Posted: 27 Sep 2017 Last Revised: 10 Aug 2023
Gary C. Biddle, Lilian H. Chan and Jeong Hwan Joo
University of Melbourne - Faculty of Business and Economics, The University of Hong Kong and Business Administration School, Ulsan National Institute of Science and Technology
Downloads 357 (179,105)
Citation 1

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compensation clawback provisions; capital investment mix; performance-based pay; equity incentives; real effects; capital investment efficiency; investment q sensitivity; research quotient

18.

Anchoring and Adjustment In Probabilistic Inference in Auditing

Journal of Accounting Research, Vol. 19, No. 1, Spring 1981
Number of pages: 26 Posted: 16 Sep 2010 Last Revised: 21 Sep 2015
Edward J. Joyce and Gary C. Biddle
University of Minnesota and University of Melbourne - Faculty of Business and Economics
Downloads 340 (188,882)
Citation 2

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19.

Common Cost Allocation in the Firm

COST ALLOCATION: METHODS, PRINCIPLES AND APPLICATIONS, H. Peyton Young, ed., North-Holland, 1985
Number of pages: 24 Posted: 17 Jun 2011 Last Revised: 30 Sep 2015
Gary C. Biddle and Richard Steinberg
University of Melbourne - Faculty of Business and Economics and Columbia University
Downloads 301 (215,255)

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20.

Computer-Intensive Methods in Auditing: Bootstrap Difference and Ratio Estimation

Auditing: A Journal of Practice & Theory, Vol. 9, No. 3, 1990
Number of pages: 24 Posted: 06 Oct 2010 Last Revised: 04 Nov 2010
Gary C. Biddle, Carol M. Bruton and Andrew F. Siegel
University of Melbourne - Faculty of Business and Economics, Independent and University of Washington - Department of Finance and Business Economics
Downloads 295 (219,820)

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21.

The Effects of Financial Disclosure Levels on Firms' Choices among Alternative Foreign Stock Exchange Listings

Journal of International Financial Management and Accounting. Vol 1, No. 1, pp. 55-87, 1989
Number of pages: 34 Posted: 11 Oct 2010 Last Revised: 09 Nov 2010
Gary C. Biddle and Shahrokh M. Saudagaran
University of Melbourne - Faculty of Business and Economics and University of Washington, Tacoma - Milgard School of Business
Downloads 292 (222,256)
Citation 1

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22.

Does a Liability of Foreignness in Liquidity Apply to US IPOs?

Banti, Chiara and Biddle, Gary C. and Jona, Jonathan, Does a Liability of Foreignness in Liquidity Apply to US IPOs? Accounting and Business Research (forthcoming).
Number of pages: 50 Posted: 19 Sep 2017 Last Revised: 14 Feb 2023
Chiara Banti, Gary C. Biddle and Jonathan Jona
University of Essex, University of Melbourne - Faculty of Business and Economics and University of New Mexico - Robert O. Anderson Schools of Management
Downloads 255 (255,398)
Citation 1

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Foreign Listings, Initial Public Offerings, Liquidity, Liability of Foreignness

23.

Stock Price Reactions to LIFO Adoptions: The Association Between Excess Returns and LIFO Tax Savings

Journal of Accounting Research, Vol. 20, No. 2, 1982
Number of pages: 38 Posted: 09 Nov 2010 Last Revised: 11 Nov 2010
Gary C. Biddle and Frederick W. Lindahl
University of Melbourne - Faculty of Business and Economics and George Washington University - Department of Accountancy
Downloads 244 (266,847)
Citation 4

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24.

Foreign Listing Location: A Study of MNCS and Stock Exchanges in Eight Countries

Journal of International Business Studies, Vol. 26, No. 2, pp. 319-341, 1995
Number of pages: 23 Posted: 07 Oct 2010 Last Revised: 09 Nov 2010
Shahrokh M. Saudagaran and Gary C. Biddle
University of Washington, Tacoma - Milgard School of Business and University of Melbourne - Faculty of Business and Economics
Downloads 198 (325,689)
Citation 13

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25.

Conditional Conservatism and the Cost of Equity Capital: Information Precision and Information Asymmetry Effects

Vol 2, No. 1 (2016) Applied Finance and Accounting
Number of pages: 24 Posted: 01 Jun 2014 Last Revised: 09 Apr 2017
Gary C. Biddle, Mary L. Z. Ma and Feng Wu
University of Melbourne - Faculty of Business and Economics, York University and University of Macau - Faculty of Business Administration
Downloads 195 (330,416)
Citation 1

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conditional conservatism; cost of equity capital; asset pricing test; Sarbanes-Oxley Act (SOX)

26.

Inflation, Taxes, and Optimal Inventory Policies

Journal of Accounting Research, Vol. 23, No. 1, Spring 1985
Number of pages: 27 Posted: 21 Sep 2010 Last Revised: 21 Sep 2015
Gary C. Biddle and Kipp Martin
University of Melbourne - Faculty of Business and Economics and University of Chicago - Booth School of Business
Downloads 172 (370,003)
Citation 3

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27.

Are Auditors' Judgments Sufficiently Regressive?

Journal of Accounting Research, Vol. 19, No. 2, Autumn 1981
Number of pages: 28 Posted: 16 Sep 2010
Edward J. Joyce and Gary C. Biddle
University of Minnesota and University of Melbourne - Faculty of Business and Economics
Downloads 159 (396,112)
Citation 4

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28.

Analyst Forecast Errors and Stock Price Behavior Near the Earnings Announcement Dates of LIFO Adopters

Journal of Accounting Research, Vol. 26, No. 2, Autumn 1988
Number of pages: 26 Posted: 21 Sep 2010 Last Revised: 11 Nov 2010
Gary C. Biddle and William E. Ricks
University of Melbourne - Faculty of Business and Economics and Rosenberg Institutional Equity Management
Downloads 157 (400,356)

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29.

Comments on Cost Allocation Games

JOINT COST ALLOCATIONS, Shane Moriarity, ed., Center for Economic and Management Research, 1981
Number of pages: 4 Posted: 15 Jun 2011 Last Revised: 20 Jan 2014
Gary C. Biddle
University of Melbourne - Faculty of Business and Economics
Downloads 97 (580,054)

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30.

Tax-Cutting Inventory Management

Midland Corporate Finance Journal, Vol. 3, No. 2, 1985
Number of pages: 8 Posted: 15 Jun 2011 Last Revised: 04 Oct 2012
Gary C. Biddle and Kipp Martin
University of Melbourne - Faculty of Business and Economics and University of Chicago - Booth School of Business
Downloads 96 (583,913)

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31.

Discussion on 'Inventory Accounting and Earnings/Price Ratios: A Puzzle'

Contemporary Accounting Research, Vol. 5, No. 1, pp. 389-396, Fall 1988
Number of pages: 8 Posted: 21 Sep 2015
Gary C. Biddle
University of Melbourne - Faculty of Business and Economics
Downloads 78 (662,100)

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32.

A Stochastic Inventory Model Incorporation Intra-Year Purchases and Accounting Tax Incentives

Management Science, Vol. 32, No. 6, 1986
Number of pages: 17 Posted: 09 Nov 2010
Gary C. Biddle and Kipp Martin
University of Melbourne - Faculty of Business and Economics and University of Chicago - Booth School of Business
Downloads 77 (666,910)
Citation 1

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accounting, Inventory/production-stochatic models, inventory/production-approximations

33.

Review of David F. Hawkins, Corporate Financial Disclosure, 1900-1933 (Garland Publishing, New York, 1986)

The Accounting Review, July 1988
Number of pages: 2 Posted: 17 Jun 2011 Last Revised: 28 Jul 2011
Gary C. Biddle
University of Melbourne - Faculty of Business and Economics
Downloads 48 (847,527)

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34.

Decision-Making in Auditing: Alternative Research Strategies

SYMPOSIUM ON AUDITING RESEARCH: DISCUSSION PAPERS, University of Glasgow Press, 1983
Number of pages: 29 Posted: 15 Jun 2011 Last Revised: 30 Sep 2015
Gary C. Biddle
University of Melbourne - Faculty of Business and Economics
Downloads 29 (1,029,809)

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35.

The Estimation and Determinants of Associations between Returns and Earnings: Evidence from Cross-Industry Comparisons

Journal of Accounting, Auditing and Finance, Vol. 6, No. 2, 1991
Posted: 02 Nov 2010 Last Revised: 02 Oct 2017
Gary C. Biddle and Gim-Seong Seow
University of Melbourne - Faculty of Business and Economics and University of Connecticut - Department of Accounting

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Other Papers (3)

Total Downloads: 87
1.

If Slowing Growth, Unsound Financial Systems and the Coronavirus Don’t Trigger a Market Meltdown, Central Banks Will

If Slowing Growth, Unsound Financial Systems and the Coronavirus Don’t Trigger a Market Meltdown, Central Banks Will. South China Morning Post (February 20, 2020).
Number of pages: 6 Posted: 10 Mar 2020 Last Revised: 14 Feb 2023
Gary C. Biddle
University of Melbourne - Faculty of Business and Economics
Downloads 43

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Stock Market Collapse

2.

Comments On ‘Legal Institutions, Ownership Concentration, and Stock Repurchases around the World: Signal Mimicking?’

The International Journal of Accounting 48 (2013) 459-460
Number of pages: 4 Posted: 08 May 2017
Gary C. Biddle
University of Melbourne - Faculty of Business and Economics
Downloads 23

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Legal Institutions, Mimicking Stock Repurchases, Operating and Market Performance, Ownership Concentration, Signaling

3.

Comments on Plenary Session by James G. March and Anthony G. Hopwood

ACCOUNTING AND CULTURE, Barry Cushing, ed., American Accounting Association, 1987
Number of pages: 5 Posted: 15 Jun 2011 Last Revised: 29 Sep 2015
Gary C. Biddle
University of Melbourne - Faculty of Business and Economics
Downloads 21

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