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

22

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CITATIONS
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34

Scholarly Papers (22)

1.

Fair Value Accounting and Managerial Discretion

Number of pages: 37 Posted: 06 Mar 2008
University of Edinburgh - Business School, University of Leeds - Leeds University Business School (LUBS), University of Strathclyde - Department of Accounting and Finance and University of Queensland - Faculty of Business, Economics and Law
Downloads 1,332 (13,800)
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 1,013 (20,905)

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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 723 (33,684)

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

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

EFMA 2004 Basel Meetings Paper
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 466 (59,058)
Citation 5

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

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

Journal of Business Finance & Accounting, Vol. 32, No. 5-6, pp. 1001-1031, June 2005
Number of pages: 18 Posted: 21 Jun 2005
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 33 (458,406)
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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 238 (126,823)

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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 210 (143,210)

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accounting risk drivers, M-GARCH beta, accounting beta

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 118 (234,126)

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insider trading, earnings management, stock options, executive compensation

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

Journal of Business Finance & Accounting, Vol. 38, Issue 5‐6, pp. 536-573, 2011
Number of pages: 38 Posted: 07 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 3 (649,546)
Citation 5
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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 108 (248,336)

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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

EFMA 2001 Lugano Meetings
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 89 (282,209)

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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 73 (317,742)

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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 47 (393,552)

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

12.

Takeover Activity in Australia: Endogenous and Exogenous Influences

Accounting and Finance, Vol. 45, No. 3, pp. 375-394, November 2005
Number of pages: 20 Posted: 26 Nov 2005
Frank Finn and Allan Hodgson
University of Queensland - Business School and University of Queensland - Faculty of Business, Economics and Law
Downloads 16 (538,037)
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13.

Information Trading by Corporate Insiders Based on Accounting Accruals: Forecasting Economic Performance

Accounting and Finance, Vol. 46, No. 5, pp. 819-842, December 2006
Number of pages: 24 Posted: 17 Nov 2006
Bart van Praag and Allan Hodgson
University of Amsterdam - Business School and University of Queensland - Faculty of Business, Economics and Law
Downloads 15 (543,975)
Citation 11
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14.

On the Intertemporal Value Relevance of Conventional Financial Accounting in Australia

Accounting & Finance, Vol. 47, No. 4, pp. 599-622, December 2007
Number of pages: 24 Posted: 11 Dec 2007
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 11 (568,049)
Citation 5
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15.

Real Estate's Information and Volatility Links with Stock, Bond and Money Markets

Accounting & Finance, Vol. 58, pp. 465-491, 2018
Number of pages: 27 Posted: 23 Oct 2018
Lin Mi and Allan Hodgson
University of Queensland and University of Queensland - Faculty of Business, Economics and Law
Downloads 1 (643,301)
Citation 1
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Real Estate Investment Trusts, Information linkage, Volatility linkage, Implied volatility, Stochastic volatility

16.

Asymmetric Trading by Insiders – Comparing Abnormal Returns and Earnings Prediction in Spain and Australia

Accounting & Finance, Vol. 53, Issue 1, pp. 163-184, 2013
Number of pages: 22 Posted: 16 Mar 2013
Lancaster University - Department of Accounting and Finance, University of Queensland - Faculty of Business, Economics and Law, Universidad de Alicante-Dpto. Economía Financiera and Kasetsart University - Faculty of Management Sciences
Downloads 1 (643,301)
Citation 2
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Insider trading, Earnings predictability, Market‐based accounting accruals, Analyst forecasts, Information asymmetry

17.

IFRS and Secrecy: Assessing Accounting Value Relevance Across Africa

Journal of International Financial Management & Accounting, Vol. 27, Issue 3, pp. 237-268, 2016
Number of pages: 32 Posted: 09 Sep 2016
David Hillier, Allan Hodgson and Shaban Ngole
University of Strathclyde - Department of Accounting and Finance, University of Queensland - Faculty of Business, Economics and Law and Institute of Finance Management
Downloads 0 (661,445)
Citation 1
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18.

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

Abacus, Vol. 49, Issue 3, pp. 367-395, 2013
Number of pages: 29 Posted: 30 Sep 2013
University of Leeds - Leeds University Business School (LUBS), University of Leeds - Leeds University Business School (LUBS) and University of Queensland - Faculty of Business, Economics and Law
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Citation 3
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Cash flows and International Financial Reporting Standards, Direct cash flow method, IFRS cash flow value relevance

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 - Leeds University Business School (LUBS), University of Leeds - Leeds University Business School (LUBS) 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

20.

Price Discovery between Informationally Linked Markets During Different Trading Phases

Forthcoming in Journal of Financial Research
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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21.

Accounting Variables and Stock Returns: The Impact of Leverage

As published in Pacific Accounting Review, December 2000
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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22.

Earnings, Cashflows and Returns: Functional Relations and the Impact of Firm Size

As published in Accounting and Finance, Vol 40, No 1, March 2000
Posted: 25 Aug 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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