Julie Cotter

University of Southern Queensland

Professor

Australian Centre for Sustainable Business and Dev

Toowoomba , 4350

Australia

http://www.usq.edu.au/users/cotter/

SCHOLARLY PAPERS

17

DOWNLOADS
Rank 12,053

SSRN RANKINGS

Top 12,053

in Total Papers Downloads

4,059

SSRN CITATIONS
Rank 5,745

SSRN RANKINGS

Top 5,745

in Total Papers Citations

22

CROSSREF CITATIONS

164

Scholarly Papers (17)

1.

Do Analysts Anticipate Accounting Fraud?

Number of pages: 47 Posted: 23 Apr 2007
Julie Cotter and Susan M. Young
University of Southern Queensland and Fordham University
Downloads 859 (27,908)
Citation 2

Abstract:

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Accounting fraud, analyst recommendations, analyst revisions, survival analysis

Disclosure Versus Recognition: The Case of Asset Revaluations

Number of pages: 32 Posted: 29 May 2003
Julie Cotter and Ian Zimmer
University of Southern Queensland and University of Queensland - Business School
Downloads 774 (31,763)
Citation 3

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recognition, disclosure, revaluation, reliability

Disclosure Versus Recognition: The Case of Asset Revaluations

Asia-Pacific Journal of Accounting & Economics, Vol. 10, No. 1, June 2003
Posted: 29 May 2003
Julie Cotter and Ian Zimmer
University of Southern Queensland and University of Queensland - Business School

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recognition, disclosure, revaluation, reliability

3.

Expectations Management and Beatable Targets: How Do Analysts React to Explicit Earnings Guidance?

Contemporary Accounting Research, Vol. 23, No. 3, Autumn 2006
Number of pages: 43 Posted: 17 May 2006
Julie Cotter, A. Irem Tuna and Peter D. Wysocki
University of Southern Queensland, London Business School and Boston University Questrom School of Business
Downloads 693 (37,514)
Citation 10

Abstract:

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Analysts, Earnings guidance, Expectations management, Management earnings forecasts

4.

Why Do Some Firms Recognize Whereas Others Only Disclose Asset Revaluations?

Number of pages: 31 Posted: 26 Nov 1999
Julie Cotter and Ian Zimmer
University of Southern Queensland and University of Queensland - Business School
Downloads 569 (48,753)
Citation 1

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5.

Does Credible Mean Reliable? The Case of Asset Revaluations

Number of pages: 36 Posted: 11 Dec 1999
Julie Cotter and Scott A. Richardson
University of Southern Queensland and AQR Capital Management, LLC
Downloads 490 (58,894)

Abstract:

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6.

IFRS Adoption and Analysts' Earnings Forecasts: Australian Evidence

Number of pages: 34 Posted: 06 Nov 2009 Last Revised: 19 Nov 2010
Julie Cotter, Ann Tarca and Marvin Wee
University of Southern Queensland, University of Western Australia and Australian National University (ANU)
Downloads 416 (71,910)
Citation 1

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International Financial Reporting Standards (IFRS); analysts’ forecasts error and dispersion; AASB 1047 and AASB 101 IFRS transition disclosure

Institutional Investor Influence on Global Climate Change Disclosure Practices

Number of pages: 32 Posted: 14 Feb 2011
Julie Cotter and Muftah Mohamed Najah
University of Southern Queensland and University of Southern Queensland - Australian Centre for Sustainable Business and Development (ACSBD)
Downloads 189 (165,081)
Citation 4

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climate change disclosure, institutional investors, stakeholder engagement

Institutional Investor Influence on Global Climate Change Disclosure Practices

Australian Journal of Management, Vol. 37, No. 2, 2012
Posted: 04 Aug 2012
Julie Cotter and Muftah Mohamed Najah
University of Southern Queensland and University of Southern Queensland - Australian Centre for Sustainable Business and Development (ACSBD)

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climate change disclosure, institutional investors, stakeholder engagement

8.

Board and Monitoring Committee Independence

Abacus, Vol. 39, pp. 211-232, June 2003
Number of pages: 22 Posted: 21 Sep 2003
Julie Cotter and Mark Silvester
University of Southern Queensland and University of Southern Queensland
Downloads 29 (487,167)
Citation 2
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9.

Offer Pricing of Australian Industrial Initial Public Offers

Accounting and Finance, Vol. 45, No. 1, pp. 95-125, March 2005
Number of pages: 31 Posted: 29 Jan 2005
Julie Cotter, Michelle Goyen and Sherryl Hegarty
University of Southern Queensland, University of Southern Queensland - Department of Accounting and Independent
Downloads 21 (532,225)
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10.

Voluntary Disclosure Research: Which Theory Is Relevant?

Journal of Theoretical Accounting Research, 2011
Number of pages: 25 Posted: 25 Oct 2019
Julie Cotter, Norziana Lokman and Muftah M. Najah
University of Southern Queensland, Universiti Teknologi MARA (UiTM) and affiliation not provided to SSRN
Downloads 17 (562,470)
Citation 2

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Disclosure theory, socio-political, signalling, agency

11.

Audit Committees and Earnings Quality

Accounting & Finance, Vol. 49, Issue 2, pp. 267-290, June 2009
Number of pages: 24 Posted: 20 May 2009
Peter Baxter and Julie Cotter
Central Queensland University (CQUniversity) - Business & Law and University of Southern Queensland
Downloads 2 (659,056)
Citation 4
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12.

Corporate Governance Quality, Incentive Factors and Voluntary Corporate Governance Disclosures in Annual Reports of Malaysian Publicly Listed Companies

Corporate Ownership & Control, 2012
Posted: 10 Nov 2019
Norziana Lokman, Julie Cotter and Joseph M. Mula
Universiti Teknologi MARA (UiTM), University of Southern Queensland and Faculty of Business and Law, University of Southern Queensland

Abstract:

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Corporate Governance Quality, Voluntary Disclosure, Incentive Factors, Malaysia

13.

Importance of Corporate Governance Quality and Voluntary Disclosure of Corporate Governance Information in Listed Malaysian Family Controlled Business

International Journal of Sustainable Development & World Policy, 2014
Posted: 10 Nov 2019
Norziana Lokman, Joseph M. Mula and Julie Cotter
Universiti Teknologi MARA (UiTM), Faculty of Business and Law, University of Southern Queensland and University of Southern Queensland

Abstract:

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Family controlled business, Corporate governance quality, Voluntary disclosure, Incentive factors, Agency theory, Signalling theory

14.

Does the Market Price the Nature and Extent of Earnings Management for Firms that Beat Their Earnings Benchmark?

Australian Journal of Management, Vol. 41, No. 4, 2016
Posted: 05 Nov 2016
Camillo Lento, Julie Cotter and Irene Tutticci
Lakehead University, University of Southern Queensland and University of Queensland - Business School

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earnings management, market pricing of discretionary accruals, meeting or beating expectations

15.

IFRS Adoption and Analysts’ Earnings Forecasts: Australian Evidence

Accounting & Finance, Vol. 52, Issue 2, pp. 395-419, 2012
Number of pages: 25 Posted: 21 Apr 2012
Julie Cotter, Ann Tarca and Marvin Wee
University of Southern Queensland, University of Western Australia and Australian National University (ANU)
Downloads 0 (687,868)
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International financial reporting standards, Analysts’ forecasts error and dispersion, AASB 1047 and AASB 101 IFRS transition disclosure

16.

An Analysis of Factors Influencing Asset Writedowns

Accounting and Finance, Vol. 38, pp. 157-179, 1998
Posted: 18 May 2010 Last Revised: 09 Mar 2017
Julie Cotter, Donald J. Stokes and Anne Wyatt
University of Southern Queensland, Monash University and University of Queensland

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Asset writedowns, Managerial incentives and constraints

17.

Reliability of Asset Revaluations: The Impact of Appraiser Independence

Review of Accounting Studies, Vol. 7, No. 4, pp. 435-457, December 2002
Posted: 31 Mar 2003
Julie Cotter and Scott A. Richardson
University of Southern Queensland and AQR Capital Management, LLC

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asset revaluations, corporate governance, reliability