Roger J. Willett

University of Tasmania

Professor

French Street

Sandy Bay

Tasmania, 7250

Australia

University of Otago

Visiting Professor

Dunedin

NEW ZEALAND

SCHOLARLY PAPERS

18

DOWNLOADS
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CITATIONS
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Top 30,871

in Total Papers Citations

7

Scholarly Papers (18)

1.

Default Risk as a Factor affecting the Earnings Response Coefficient

QUT School of Accountancy Working Paper
Number of pages: 38 Posted: 15 Feb 2002
Roger J. Willett, Yeo Hwan Kim and Jee In Jang
University of Tasmania, Queensland University of Technology - School of Accountancy and Chung-Ang University
Downloads 846 (20,116)

Abstract:

Default risk, ERC, omitted variables

2.

A Theoretical and Empirical Analysis of the Relationship Between Market and Book Values

Number of pages: 32 Posted: 11 Jan 2001
Jan Bartholdy, Paula Peare and Roger J. Willett
University of Aarhus - Aarhus School of Business - Department of Business Studies, University of Aarhus - Department of Finance and University of Tasmania
Downloads 817 (22,662)
Citation 3

Abstract:

Market values, book values, co-integration, Ohlsons model

3.

Do Overhead Cost Allocations Reduce the Volatility of Earnings under Different Business Strategies?

AAA Management Accounting Section 2006 Meeting Paper
Number of pages: 32 Posted: 31 Jul 2005
Steve Su and Roger J. Willett
Queensland University of Technology and University of Tasmania
Downloads 397 (57,825)

Abstract:

Statistical Activity Cost Theory, Cost Allocations, Full costing, Activity Based Costing

4.
Downloads 279 (78,722)

Abstract:

Earnings quality, earnings management, conservatism, financial risk, statistical activity cost analysis

5.

The Quality of Accounting Earnings, Fundamentals and Why Matching Matters: A Statistical Perspective

Number of pages: 21 Posted: 19 Mar 2010
Roger J. Willett
University of Tasmania
Downloads 238 (98,169)

Abstract:

Earnings quality, Matching, Statistical activity cost analysis, Earnings management

6.

Fundamental Relations between Market and Accounting Values

UNSW Business School Research Paper No. 2015ACCT01
Number of pages: 38 Posted: 14 Feb 2015
Victoria J. Clout, Michael Falta and Roger J. Willett
School of Accounting, UNSW Business School, UNSW Australia, University of Otago and University of Tasmania
Downloads 201 (75,745)

Abstract:

Capital market research, Multiplicative returns models, Value relevance, Time series models, Fundamental analysis, Error correction

7.

Cross-Section Regression Models of the Long-Run Relationship Between Market and Accounting Values - The Case for a Log-Linear Model

Number of pages: 33 Posted: 21 Jul 2008
Roger J. Willett and Michael Falta
University of Tasmania and University of Otago
Downloads 170 (139,353)
Citation 1

Abstract:

Cross section models, Capital market research, Misspecification, Dynamic models

8.
Downloads 106 (207,232)
Citation 2

Abstract:

Cross section modeling, misspecification, heterogeneity, dynamic modeling, long run effect, fundamentals

9.
Downloads 58 (230,610)

Abstract:

Capital market research; Multiplicative models; Cross section models; Logarithmic transformations; Fundamental analysis; Geometric mean models; Market value theory; Testing Olhson-Penman theory

The Value Relevance of Regulatory Capital Components

29th Australasian Finance and Banking Conference 2016
Number of pages: 57 Posted: 20 Aug 2016 Last Revised: 27 May 2017
Martien Jan Peter Lubberink and Roger J. Willett
Victoria University of Wellington - School of Accounting and Commercial Law and University of Tasmania
Downloads 50 (338,549)

Abstract:

banking, valuation, prudential filters

The Value Relevance of Regulatory Capital Components

8th Conference on Financial Markets and Corporate Governance (FMCG) 2017
Posted: 08 Oct 2016 Last Revised: 27 May 2017
Martien Jan Peter Lubberink and Roger J. Willett
Victoria University of Wellington - School of Accounting and Commercial Law and University of Tasmania

Abstract:

Banking, valuation, prudential filters

11.

Parameter Heterogeneity in the Market-Accounting Relation

Number of pages: 44 Posted: 24 Feb 2013
Michael Falta and Roger J. Willett
University of Otago and University of Tasmania
Downloads 48 (305,350)

Abstract:

Cross section modelling, misspecification, heterogeneity, dynamic modelling, long-run effect, fundamentals

12.

Consistency, Value Relevance and Sufficiency of Book for Market Values in Five Japanese Conglomerates Over the Period 1950-2004

Abacus, Vol. 45, No. 1, pp. 88-123, March 2009
Number of pages: 36 Posted: 27 Apr 2009
T. E. Cooke, Teruyo Omura and Roger J. Willett
University of Exeter Business School, Griffith University and University of Tasmania
Downloads 3 (536,977)
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Abstract:

13.

Challenges to Implementing Strategic Performance Measurement Systems in Multi-Objective Organizations: The Case of a Large Local Government Authority

Abacus, Vol. 44, No. 4, pp. 377-398, December 2008
Number of pages: 22 Posted: 10 Dec 2008
Claudine Umashev and Roger J. Willett
Queensland University of Technology - School of Accountancy and University of Tasmania
Downloads 2 (544,165)
Citation 1
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Abstract:

14.

Analysing the Market–Book Value Relation in Large Australian and US Firms: Implications for Fundamental Analysis and the Market–Book Ratio

Accounting & Finance, Vol. 56, Issue 4, pp. 1017-1040, 2016
Number of pages: 24 Posted: 05 Dec 2016
Victoria J. Clout and Roger J. Willett
School of Accounting, UNSW Business School, UNSW Australia and University of Tasmania
Downloads 0 (568,467)
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Abstract:

Value relevance, Co‐integration, Market‐to‐book ratio, Error correction models

15.

Earnings in Firm Valuation and Their Value Relevance

Journal of Contemporary Accounting & Economics, Forthcoming
Posted: 08 Oct 2016
Victoria J. Clout and Roger J. Willett
School of Accounting, UNSW Business School, UNSW Australia and University of Tasmania

Abstract:

value-relevance, earnings, cross-section, time-series, other comprehensive income, earnings management, earnings quality

16.

Using Forecasting Criteria to Identify Value Relevance in the Relationship between Accounting Numbers and Market Value

Abacus, Vol. 48, Issue 3, pp. 316-347, 2012
Number of pages: 32 Posted: 04 Sep 2012
David R. Alexander, Michael Falta and Roger J. Willett
affiliation not provided to SSRN, University of Otago and University of Tasmania
Downloads 0 (568,467)
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Abstract:

Capital market research, Dynamic modelling, Error correction, Value relevance

17.

Multiplicative Regression Models of the Relationship between Accounting Numbers and Market Value

Posted: 16 Aug 2012 Last Revised: 25 Feb 2013
Michael Falta and Roger J. Willett
University of Otago and University of Tasmania

Abstract:

regression analysis, capital markets research, fundamentals, misspecification, multiplicative functional form, log-linear models

18.

Using Automated Equilibrium Correction Modelling in Analytic Review

Managerial Auditing Journal, Vol. 21, No. 2, 2006
Posted: 01 Aug 2009
Teruyo Omura and Roger J. Willett
Griffith University and University of Tasmania

Abstract:

Auditing, Equilibrium methods, Time series analysis

Other Papers (1)

Total Downloads: 0    Citations: 0
1.

The Foundations of Statistical Activity Cost Theory and Its Application to Some Accounting Issues

Posted: 27 Feb 1997
Michael Gibbins, John Hillier and Roger J. Willett
University of Alberta - Department of Accounting, Operations & Information Systems, University of Southern Queensland and University of Tasmania

Abstract: