Allan Hodgson

University of Queensland - Faculty of Business, Economics and Law

4072 Brisbane, Queensland

Australia

Financial Research Network (FIRN)

C/- University of Queensland Business School

St Lucia, 4071 Brisbane

Queensland

Australia

SCHOLARLY PAPERS

15

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Rank 18,748

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Top 18,748

in Total Papers Downloads

4,913

SSRN CITATIONS

6

CROSSREF CITATIONS

7

Scholarly Papers (15)

1.

Fair Value Accounting and Managerial Discretion

Number of pages: 37 Posted: 06 Mar 2008
University of Edinburgh - Business School, University of Leeds - Faculty of Business, University of Strathclyde - Department of Accounting and Finance and University of Queensland - Faculty of Business, Economics and Law
Downloads 1,391 (25,760)
Citation 2

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Accounting Standards, FRS-17, Pensions, Managerial Discretion, Capital Markets, Fair Value Accounting

2.

The Comprehensive Income Issue in Europe

Number of pages: 46 Posted: 10 Dec 2008 Last Revised: 31 Aug 2009
Igor Goncharov and Allan Hodgson
Lancaster University - Department of Accounting and Finance and University of Queensland - Faculty of Business, Economics and Law
Downloads 1,069 (37,752)
Citation 4

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comprehensive income, value relevance, IFRS, accounting conservatism

3.

Corporate Governance, Earning Quality and Information Asymmetry: Evidence from Insider Trading Around the Globe

FIRN Research Paper No. 2725778
Number of pages: 42 Posted: 02 Feb 2016
University of Queensland - Faculty of Business, Economics and Law, Kasetsart University - Faculty of Management Sciences and The University of Western Australia
Downloads 824 (54,252)

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Corporate Governance; Insider Trading; Day of Week; Directorial Position; Earnings Management

4.

An Investigation of the Impact of Interest Rates and Interest Rate Volatility on Australian Financial Sector Stock Return Distributions

Number of pages: 31 Posted: 18 May 2004
Robert W. Faff, Michael Kremmer and Allan Hodgson
University of Queensland, La Trobe University and University of Queensland - Faculty of Business, Economics and Law
Downloads 529 (95,888)
Citation 2

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Interest rate risk, Australian financial sector, Regulatory change, GARCH-M

5.

Information Asymmetry and the Comparative Level of Accounting Accruals

Number of pages: 36 Posted: 05 Jul 2011
Universidad de Alicante-Dpto. Economía Financiera, Lancaster University - Department of Accounting and Finance, University of Queensland - Faculty of Business, Economics and Law and Kasetsart University - Faculty of Management Sciences
Downloads 269 (204,395)

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Insider trading, earnings predictability, market based accounting accruals, analyst forecasts, information asymmetry

6.

Assessing the Risk Relevance of Accounting Variables in Dynamic Market Conditions

Number of pages: 4 Posted: 12 Jul 2011
Mark Brimble and Allan Hodgson
Griffith University - School of Accounting, Banking and Finance - Nathan and Logan Campuses and University of Queensland - Faculty of Business, Economics and Law
Downloads 246 (223,314)
Citation 1

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accounting risk drivers, M-GARCH beta, accounting beta

7.

Decomposing Executive Stock Option Exercises: Relative Information and Incentives to Manage Earnings

Journal of Business Finance & Accounting, Vol. 38, Nos. 5‐6, pp. 536-573, 2011
Number of pages: 62 Posted: 12 Dec 2010 Last Revised: 25 Jul 2011
David Veenman, Allan Hodgson, Bart van Praag and Wei Zhang
University of Amsterdam - Amsterdam Business School (ABS), University of Queensland - Faculty of Business, Economics and Law, University of Amsterdam - Business School and SUNY at Albany
Downloads 145 (358,580)

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insider trading, earnings management, stock options, executive compensation

8.

A Research Note: Extracting Value Relevance from Advertising Expenditures — Endogeneity Issues and Insider Trading

Number of pages: 33 Posted: 02 Feb 2016
Allan Hodgson, Suntharee Lhaopadchan and Raluca Ratiu
University of Queensland - Faculty of Business, Economics and Law, Kasetsart University - Faculty of Management Sciences and IE University
Downloads 135 (379,139)

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advertising and insider trading, reverse causality between intangibles, endogeneity feedback, insider accounting arbitrage, VECM trading signals

9.

Moment Condition Failure Australian Evidence

Number of pages: 16 Posted: 05 May 2001
Jan Annaert, Marc J. K. de Ceuster and Allan Hodgson
University of Antwerp Department of Accounting & Finance, University of Antwerp - Faculty of Applied Economics - City Campus and University of Queensland - Faculty of Business, Economics and Law
Downloads 111 (439,454)

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Sum stable distributions, Hill-estimator, moments

10.

Information Transfer, Rent Extraction and Insider Trading ― Who Internalised the Private Information Externality?

Number of pages: 35 Posted: 25 Sep 2014 Last Revised: 29 Oct 2014
University of Queensland - Faculty of Business, Economics and Law, Kasetsart University - Faculty of Management Sciences and The University of Western Australia
Downloads 102 (467,258)

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insider regulatory cost/benefits, media and insider trading, insiders and intangibles, adverse trading costs and Sarbanes-Oxley

11.

Asset Allocations in a Thai Defined Contribution Fund: A Behavioural Experiment Conditioned on Financial Expertise

Number of pages: 38 Posted: 22 Oct 2015
Chulalongkorn University - Faculty of Commerce and Accountancy, University of Strathclyde - Department of Accounting and Finance, University of Queensland - Faculty of Business, Economics and Law and Kasetsart University - Faculty of Management Sciences
Downloads 92 (500,372)

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Thai defined contribution pensions; Home bias in pensions; Default pension plans, Pensions and financial literacy; Behavioural pension allocations

12.

Accounting Competencies and the Changing Role of Accountants in Emerging Economies: The Case of Romania

Accounting in Europe, 8 (2): 155–84
Posted: 19 Jan 2013
Bucharest Academy of Economic Studies, Bucharest Academy of Economic Studies, University of Queensland and University of Queensland - Faculty of Business, Economics and Law

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13.

The Value Relevance of Direct Cash Flows under International Financial Reporting Standards

Clacher, I., Duboisée de Ricquebourg, A. & Hodgson, A. 2013. The Value Relevance of Direct Cash Flows under International Financial Reporting Standards. Abacus, 49, 367-395.
Posted: 05 Oct 2011 Last Revised: 20 Sep 2013
University of Leeds - Faculty of Business, University of Leeds - Faculty of Business and University of Queensland - Faculty of Business, Economics and Law

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Cash flows and International Financial Reporting Standards, Direct cash flow method, IFRS cash flow value relevance

14.

Price Discovery between Informationally Linked Markets During Different Trading Phases

Posted: 15 Feb 2002
Abul M. M. Masih, Rumi Masih and Allan Hodgson
King Fahd University of Petroleum & Minerals (KFUPM) - Department of Finance & Economics (FINEC), Goldman Sachs Asset Management and University of Queensland - Faculty of Business, Economics and Law

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15.

Accounting Variables and Stock Returns: The Impact of Leverage

Posted: 30 Oct 2000
Peta Stevenson-Clarke and Allan Hodgson
Griffith University - Dept of Accounting, Finance and Economics and University of Queensland - Faculty of Business, Economics and Law

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