Greg Clinch

Macquarie Business School

Eastern Rd.

North Ryde

Sydney, NSW 2109

United States

SCHOLARLY PAPERS

27

DOWNLOADS
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SSRN RANKINGS

Top 8,003

in Total Papers Downloads

10,644

SSRN CITATIONS
Rank 11,285

SSRN RANKINGS

Top 11,285

in Total Papers Citations

84

CROSSREF CITATIONS

58

Scholarly Papers (27)

1.

What Do Accruals Tell Us About Future Cash Flows?

Review of Accounting Studies, Vol. 21, Pages 768-807, 2016
Number of pages: 64 Posted: 14 Mar 2016 Last Revised: 15 Aug 2016
Mary E. Barth, Greg Clinch and Doron Israeli
Stanford University - Graduate School of Business, Macquarie Business School and IDC Herzliya - Arison School of Business
Downloads 1,520 (23,523)
Citation 19

Abstract:

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Accruals, Cash flows, Earnings, Forecasting, Valuation

2.

The Usefulness of Direct and Indirect Cash Flow Disclosures

Review of Accounting Studies, Vol. 7, No. 4, 2002
Number of pages: 44 Posted: 02 Feb 2001 Last Revised: 25 Dec 2010
Greg Clinch, Baljit K. Sidhu and Samantha Sin
Macquarie Business School, UNSW Australia Business School, School of Accounting and Macquarie University - Faculty of Business and Economics
Downloads 1,266 (30,821)
Citation 10

Abstract:

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3.

Market Effects of Recognition and Disclosure

Journal of Accounting Research, Vol. 41, 2003
Number of pages: 44 Posted: 26 Oct 2000 Last Revised: 25 Dec 2010
Mary E. Barth, Greg Clinch and Toshi Shibano
Stanford University - Graduate School of Business, Macquarie Business School and Thunderbird, School of Global Management - Accounting
Downloads 1,140 (35,780)
Citation 4

Abstract:

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Market performance, market effects, accounting, recognition, disclosure

4.

Adoption of International Financial Reporting Standards: Impact on the Value Relevance of Intangible Assets

Australian Accounting Review, Vol. 18, No. 46, pp. 237-247, 2008
Number of pages: 32 Posted: 05 Jan 2011
Keryn Chalmers, Greg Clinch and Jayne M. Godfrey
Monash University - Department of Accounting, Macquarie Business School and University of Auckland
Downloads 829 (55,918)
Citation 3

Abstract:

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Intangible Assets, IFRS, Value relevance

5.

Changes in Value Relevance of Financial Information Upon IFRS Adoption: Evidence from Australia

Australian Journal of Management, Vol. 36, No. 2, 2011
Number of pages: 38 Posted: 20 Jan 2009 Last Revised: 22 Sep 2011
Keryn Chalmers, Greg Clinch and Jayne M. Godfrey
Monash University - Department of Accounting, Macquarie Business School and University of Auckland
Downloads 606 (84,435)

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Accounting information, IFRS, Value relevance

6.

The Effect of IFRS Adoption on Accounting Quality and Market Liquidity: The Impact of Family Control

2014 Financial Markets & Corporate Governance Conference
Number of pages: 37 Posted: 25 Jan 2014 Last Revised: 30 Apr 2018
Sidney Leung and Greg Clinch
City University of Hong Kong (CityU) - Department of Accountancy and Macquarie Business School
Downloads 581 (88,536)
Citation 2

Abstract:

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IFRS adoption, accounting quality, market liquidity, family ownership, family

7.

The Value Relevance of IFRS Earnings Totals and Subtotals and Non-GAAP Performance Measures

Number of pages: 37 Posted: 25 May 2018
Greg Clinch, Ann Tarca, Marvin Wee and Marvin Wee
Macquarie Business School, University of Western Australia and Australian National University (ANU)Financial Research Network (FIRN)
Downloads 545 (95,993)
Citation 3

Abstract:

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IFRS, IASB, performance reporting, underlying earnings, pro forma earnings, street earnings, non-GAAP earnings, alternative performance measures

8.

Intangible Assets, IFRS, and Analysts’ Earnings Forecasts

Accounting and Finance, Forthcoming
Number of pages: 39 Posted: 10 Dec 2010 Last Revised: 22 Sep 2011
Monash University - Department of Accounting, Macquarie Business School, University of Auckland and Central University of Finance and Economics - School of Accountancy
Downloads 510 (104,138)
Citation 5

Abstract:

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IFRS, Analysts Forecasts, Intangible Assets

9.

Short Selling and Firms’ Disclosure of Bad News: Evidence from Regulation SHO

Journal of Financial Reporting 2019
Number of pages: 51 Posted: 17 Apr 2015 Last Revised: 20 Apr 2019
Greg Clinch, Wei Li and Yunyan Zhang
Macquarie Business School, University of Adelaide and University of Melbourne
Downloads 509 (104,653)
Citation 2

Abstract:

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Short selling, Voluntary disclosure, Litigation risk

10.

Audit Quality and Information Asymmetry Between Traders

Accounting and Finance, Forthcoming
Number of pages: 29 Posted: 13 Dec 2010 Last Revised: 22 Sep 2011
Greg Clinch, Donald J. Stokes and Tingting Zhu
Macquarie Business School, Monash University and East China Normal University (ECNU)
Downloads 466 (116,028)

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Audit quality, information asymmetry, earnings quality

11.
Downloads 397 (139,835)
Citation 25

Voluntary Disclosure and the Cost of Capital

Number of pages: 35 Posted: 16 Nov 2013
Greg Clinch and Robert E. Verrecchia
Macquarie Business School and University of Pennsylvania - Accounting Department
Downloads 397 (138,553)
Citation 25

Abstract:

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Cost of capital, voluntary disclosure

Voluntary Disclosure and the Cost of Capital

Australian Journal of Management, Vol. 40, No. 2, 2015
Posted: 06 Jun 2015
Greg Clinch and Robert E. Verrecchia
Macquarie Business School and University of Pennsylvania - Accounting Department

Abstract:

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cost of capital, voluntary disclosure

12.

Information in Mandatory and Voluntary Earnings Announcement Date Forecasts

Stanford University Graduate School of Business Research Paper No. 18-20
Number of pages: 60 Posted: 23 Apr 2018 Last Revised: 21 Apr 2020
Mary E. Barth, Greg Clinch and Paul Ma
Stanford University - Graduate School of Business, Macquarie Business School and University of Minnesota
Downloads 329 (171,798)

Abstract:

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forecasts of earnings announcement dates, mandatory forecasting, private information precision, voluntary disclosure, informational tradeoffs

Disclosure Quality, Diversification and the Cost of Capital

Number of pages: 23 Posted: 16 Nov 2013
Greg Clinch
Macquarie Business School
Downloads 307 (183,548)

Abstract:

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Cost of capital, disclosure quality, diversification

Disclosure Quality, Diversification and the Cost of Capital

Australian Journal of Management, Vol. 38, No. 3, 2013
Posted: 11 Dec 2013
Greg Clinch
Macquarie Business School

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Cost of capital, disclosure quality, diversification

14.

Exploring Comparability in Disclosure of Non-IFRS Performance Measures

Number of pages: 32 Posted: 28 Mar 2019
Greg Clinch, Ann Tarca, Marvin Wee and Marvin Wee
Macquarie Business School, University of Western Australia and Australian National University (ANU)Financial Research Network (FIRN)
Downloads 284 (200,495)

Abstract:

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IFRS Standards, IASB, primary financial statements, performance reporting, voluntary disclosure, underlying earnings, pro forma earnings, street earnings, non-GAAP earnings, management performance measures, comparability

15.

Short-Selling and Information Arrival around Earnings Announcements: Evidence from Regulation SHO

Forthcoming in The Accounting Review
Number of pages: 50 Posted: 05 Sep 2021
Greg Clinch and Wei Li
Macquarie Business School and University of Adelaide
Downloads 268 (213,407)
Citation 3

Abstract:

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short seller; price informativeness; Reg SHO;earnings announcements.

16.

Predicting Failure of Developmental Gold Mining Projects

Australian Accounting Review, Forthcoming
Number of pages: 23 Posted: 05 Jan 2011
Andrew Ferguson, Greg Clinch and Stephen Kean
University of Technology Sydney (UTS), Macquarie Business School and University of Otago
Downloads 248 (229,698)
Citation 2

Abstract:

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Failure Prediction, Gold Mining

Information and the Cost of Capital: The Easley-O’Hara (2004) Model with Endogenous Information Acquisition

Australian Journal of Management, Vol. 36, No. 1, pp. 5-14, 2011
Number of pages: 11 Posted: 05 May 2011
Greg Clinch, Brett Lombardi and Brett Lombardi
Macquarie Business School and University of Chicago - Booth School of BusinessUniversity of Melbourne - Department of Accounting & Business Information Systems
Downloads 245 (232,177)

Abstract:

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cost of capital, endogenous information acquisition

Information and the Cost of Capital: The Easley-O’Hara (2004) Model with Endogenous Information Acquisition

Australian Journal of Management, Vol. 36, No. 1, 2011
Posted: 05 Feb 2012
Greg Clinch, Brett Lombardi and Brett Lombardi
Macquarie Business School and University of Chicago - Booth School of BusinessUniversity of Melbourne - Department of Accounting & Business Information Systems

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cost of capital, endogenous information acquisition

18.

The Accrual Anomaly: Australian Evidence

Accounting and Finance, Forthcoming
Number of pages: 28 Posted: 19 Dec 2010 Last Revised: 17 Feb 2011
Macquarie Business School, Pricewaterhousecoopers, Australia, University of Technology Sydney (UTS) and University of Technology Sydney, Accounting Discipline Group
Downloads 198 (283,920)
Citation 1

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Financial reporting, accrual anomaly

19.

The Association Between Earnings and Returns and Macroeconomic Performance: Evidence from Australia, the U.S., and China

Australian Accounting Review, March 2011
Number of pages: 24 Posted: 16 Dec 2010 Last Revised: 22 Sep 2011
Greg Clinch and Zi Wei
Macquarie Business School and Central University of Finance and Economics - School of Accountancy
Downloads 127 (411,639)

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general economic conditions, the earnings-returns relation

20.

A Note on Information and the Cost of Capital: The Easley-O’Hara (2004) Model with Endogenous Information Acquisition

Australian Journal of Management, April 2011
Number of pages: 15 Posted: 14 Dec 2010 Last Revised: 25 Jan 2011
Greg Clinch, Brett Lombardi and Brett Lombardi
Macquarie Business School and University of Chicago - Booth School of BusinessUniversity of Melbourne - Department of Accounting & Business Information Systems
Downloads 112 (452,230)

Abstract:

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cost of capital, endogenous information acquisition

21.

Capital Gains Taxes and the Market Response to Public Announcements in Alternative Tax Regimes

Number of pages: 43 Posted: 12 Dec 2008 Last Revised: 01 Jun 2009
Greg Clinch and Mahmoud Odat
Macquarie Business School and University of Technology, Sydney
Downloads 81 (559,558)

Abstract:

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Capital Gains Tax, Public Announcements, Trading Volume

22.

Capital Gains Taxes and the Market Response to Earnings Announcements

Number of pages: 50 Posted: 15 Jul 2017 Last Revised: 04 Aug 2018
Macquarie Business School, Utah State University - School of Accountancy, Miami University and University of Technology, Sydney
Downloads 76 (580,632)

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Shareholder Taxes, Stock Price, Earnings Suprise, Earnings Response Coefficient

23.

Islamic Bank Incentives and Discretionary Loan Loss Provisions

Pacific-Basin Finance Journal, Vol. 28, 2014
Posted: 31 May 2018
Macquarie Business School, Thomson ReutersThomson Reuters and University of New Orleans - College of Business Administration - Department of Economics and Finance

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Discretionary Loan-Loss Reserve, Islamic Banks, Conventional Banks, Profit Distribution Management

24.

Profit Distribution Management by Islamic Banks: An Empirical Investigation

Quarterly Review of Economics and Finance, Vol. 52, 2012
Posted: 21 May 2018
Macquarie Business School, Thomson ReutersThomson Reuters and University of New Orleans - College of Business Administration - Department of Economics and Finance

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Earnings management, profit distribution, Islamic banking

25.

Changes in Value Relevance of Accounting Information Upon IFRS Adoption: Evidence from Australia

Australian Journal of Management, Vol. 36, No. 2, 2011
Posted: 04 Feb 2012
Keryn Chalmers, Greg Clinch and Jayne M. Godfrey
Monash University - Department of Accounting, Macquarie Business School and University of Auckland

Abstract:

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Accounting Information, IFRS, Value Reference

26.

Revalued Financial Tangible, and Intangible Assets: Associations with Share Prices and Non Market-Based Value Estimates

Journal of Accounting Research, Vol. 36, 1998
Posted: 08 Apr 1998 Last Revised: 25 Dec 2010
Mary E. Barth and Greg Clinch
Stanford University - Graduate School of Business and Macquarie Business School

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International Accounting Differences and Their Relation to Share Prices: Evidence from U.K., Australian, and Canadian Firms

Posted: 06 Mar 1996
Mary E. Barth and Greg Clinch
Stanford University - Graduate School of Business and Macquarie Business School

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International Accounting Differences and Their Relation to Share Prices: Evidence from U.K., Australian, and Canadian Firms

Posted: 30 Oct 1995
Mary E. Barth and Greg Clinch
Stanford University - Graduate School of Business and Macquarie Business School

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