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

14

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CITATIONS
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in Total Papers Citations

112

Scholarly Papers (14)

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 757 (25,799)
Citation 8

Abstract:

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

Abstract:

recognition, disclosure, revaluation, reliability

2.

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 722 (24,103)
Citation 2

Abstract:

Accounting fraud, analyst recommendations, analyst revisions, survival analysis

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 586 (32,158)
Citation 71

Abstract:

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 530 (39,578)

Abstract:

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 454 (48,105)

Abstract:

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 ANU CBE Research School of Accounting
Downloads 385 (58,994)
Citation 5

Abstract:

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 153 (162,261)

Abstract:

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)

Abstract:

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 (405,217)
Citation 14
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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 (444,455)
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Abstract:

10.

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 (541,696)
Citation 7
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11.

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

Abstract:

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

12.

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 ANU CBE Research School of Accounting
Downloads 0 (566,018)
Citation 5
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Abstract:

International financial reporting standards, Analysts’ forecasts error and dispersion, AASB 1047 and AASB 101 IFRS transition disclosure

13.

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

Abstract:

Asset writedowns, Managerial incentives and constraints

14.

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

Abstract:

asset revaluations, corporate governance, reliability