Julie Cotter

University of Southern Queensland

Professor

Australian Centre for Sustainable Business and Dev

Toowoomba , 4350

Australia

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

  • University of Southern Queensland

    • Email
    • Tel: +61 7 4631 2916
    • Fax: +61 7 4631 1770
SCHOLARLY PAPERS

17

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SSRN CITATIONS
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61

CROSSREF CITATIONS

166

Scholarly Papers (17)

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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 906 (33,327)
Citation 5

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Accounting fraud, analyst recommendations, analyst revisions, survival analysis

2.

Disclosure Versus Recognition: The Case of Asset Revaluations

Downloads 790 ( 40,209)
Citation 5

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 790 (39,653)
Citation 5

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recognition, disclosure, revaluation, reliability

Disclosure Versus Recognition: The Case of Asset Revaluations

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 719 (45,683)
Citation 29

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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 585 (59,708)
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 498 (73,053)

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6.

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 484 (75,812)
Citation 4

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Disclosure theory, socio-political, signalling, agency

7.

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, Marvin Wee and Marvin Wee
University of Southern Queensland, University of Western Australia and Australian National University (ANU)Financial Research Network (FIRN)
Downloads 426 (88,017)
Citation 2

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

8.

Institutional Investor Influence on Global Climate Change Disclosure Practices

Downloads 205 (189,447)

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 205 (189,241)
Citation 13

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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

9.

Board and Monitoring Committee Independence

Number of pages: 22 Posted: 21 Sep 2003
Julie Cotter and Mark Silvester
University of Southern Queensland and University of Southern Queensland
Downloads 29 (589,893)
Citation 4
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10.

Offer Pricing of Australian Industrial Initial Public Offers

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 (643,320)
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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 (790,521)
Citation 11
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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

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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

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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, Marvin Wee and Marvin Wee
University of Southern Queensland, University of Western Australia and Australian National University (ANU)Financial Research Network (FIRN)
Downloads 0 (819,352)
Citation 2
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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 Deakin University

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Asset writedowns, Managerial incentives and constraints

17.

Reliability of Asset Revaluations: The Impact of Appraiser Independence

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