Roger J. Willett

Victoria University of Wellington - Te Herenga Waka - Victoria Business School

PO Box 600

Wellington 6140

New Zealand

SCHOLARLY PAPERS

20

DOWNLOADS
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Top 21,438

in Total Papers Downloads

5,039

TOTAL CITATIONS

22

Scholarly Papers (20)

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
Victoria University of Wellington - Te Herenga Waka - Victoria Business School, Queensland University of Technology - School of Accountancy and Chung-Ang University
Downloads 1,005 (48,687)

Abstract:

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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, Aarhus University - Department of Finance and Victoria University of Wellington - Te Herenga Waka - Victoria Business School
Downloads 921 (54,975)
Citation 4

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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 Victoria University of Wellington - Te Herenga Waka - Victoria Business School
Downloads 472 (129,726)
Citation 1

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

4.

Fundamental Relations between Market and Accounting Values

UNSW Business School Research Paper No. 2015ACCT01
Number of pages: 38 Posted: 14 Feb 2015
Victoria Clout, Michael Falta and Roger J. Willett
School of Accounting, Auditing & Taxation, UNSW Business School, UNSW Australia, University of Otago and Victoria University of Wellington - Te Herenga Waka - Victoria Business School
Downloads 432 (144,212)
Citation 1

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

5.

Earnings Quality, Profit at Risk, Conservatism, Earnings Management, Objectivity and Why Accounting Allocations Matter: A Statistical Perspective

Number of pages: 48 Posted: 09 Jun 2013
Roger J. Willett
Victoria University of Wellington - Te Herenga Waka - Victoria Business School
Downloads 392 (161,135)

Abstract:

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

6.

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

Number of pages: 21 Posted: 19 Mar 2010
Roger J. Willett
Victoria University of Wellington - Te Herenga Waka - Victoria Business School
Downloads 328 (195,884)
Citation 1

Abstract:

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

7.

Logarithmic Transformations in Cross Section Regression Models of the Long Run Relation between Market and Accounting Values

Number of pages: 40 Posted: 14 Feb 2015
Roger J. Willett
Victoria University of Wellington - Te Herenga Waka - Victoria Business School
Downloads 224 (289,408)
Citation 4

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

8.

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
Victoria University of Wellington - Te Herenga Waka - Victoria Business School and University of Otago
Downloads 217 (298,286)
Citation 1

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

9.

The Value Relevance of Regulatory Capital Components

29th Australasian Finance and Banking Conference 2016
Number of pages: 48 Posted: 20 Aug 2016 Last Revised: 20 Jul 2018
Martien Jan Peter Lubberink and Roger J. Willett
Victoria University of Wellington - Te Herenga Waka - School of Accounting and Commercial Law and Victoria University of Wellington - Te Herenga Waka - Victoria Business School
Downloads 206 (313,402)
Citation 3

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Banking, capital structure, multiplicative regression models, prudential filters, value relevance

10.

Why the Fundamental Relation between Firm Market and Accounting Values Is Log-Linear

Number of pages: 50 Posted: 01 Nov 2017 Last Revised: 13 May 2018
Martien Jan Peter Lubberink and Roger J. Willett
Victoria University of Wellington - Te Herenga Waka - School of Accounting and Commercial Law and Victoria University of Wellington - Te Herenga Waka - Victoria Business School
Downloads 152 (410,549)
Citation 2

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Fair Values, Fundamentals, Log-Linear Models, Value Relevance

11.

Estimating the Long-Run Relationship between Market and Accounting Values Using Cross Section Analysis: The Need for Dynamic Firm-Level Modeling in Capital Market Research

Number of pages: 42 Posted: 18 Mar 2008
Roger J. Willett and Michael Falta
Victoria University of Wellington - Te Herenga Waka - Victoria Business School and University of Otago
Downloads 143 (431,319)
Citation 2

Abstract:

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

12.

The Fundamental Relation Between Firm Market and Accounting Values Is a Multiplicative Power Law

Number of pages: 48 Posted: 02 Mar 2020 Last Revised: 03 Mar 2020
Martien Jan Peter Lubberink and Roger J. Willett
Victoria University of Wellington - Te Herenga Waka - School of Accounting and Commercial Law and Victoria University of Wellington - Te Herenga Waka - Victoria Business School
Downloads 132 (459,819)
Citation 2

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Fundamentals, Log-Linear Models, Value Relevance.

13.

How Sensitive are Bank Market Values to Regulatory Adjustments of Capital?

Number of pages: 65 Posted: 26 Jul 2022 Last Revised: 16 Mar 2024
Martien Jan Peter Lubberink and Roger J. Willett
Victoria University of Wellington - Te Herenga Waka - School of Accounting and Commercial Law and Victoria University of Wellington - Te Herenga Waka - Victoria Business School
Downloads 97 (578,640)
Citation 1

Abstract:

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Banking, Capital structure, log-log regression models, Prudential filters

14.

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 Victoria University of Wellington - Te Herenga Waka - Victoria Business School
Downloads 88 (615,174)

Abstract:

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

15.

Specification of the Market-Accounting Relation

Number of pages: 35 Posted: 06 Dec 2021
Martien Jan Peter Lubberink and Roger J. Willett
Victoria University of Wellington - Te Herenga Waka - School of Accounting and Commercial Law and Victoria University of Wellington - Te Herenga Waka - Victoria Business School
Downloads 87 (619,411)

Abstract:

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Fundamentals, Log-Linear Models, Value Relevance

16.

Conservatism: Valuation Demand or Contracting Demand

Number of pages: 47 Posted: 07 Mar 2024
Gabriel Lee, Tony van Zijl and Roger J. Willett
Victoria University of Wellington, Victoria University of Wellington - Te Herenga Waka - Faculty of Commerce and Administration and Victoria University of Wellington - Te Herenga Waka - Victoria Business School
Downloads 74 (679,928)

Abstract:

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Conservatism, Valuation demand, Contracting demand, Climate Risk

17.

Constructing Simple Country Financial Statements to Assess the Sustainable Wealth of Nations

Number of pages: 29 Posted: 30 Nov 2017
Nabil Baydoun, William Maguire and Roger J. Willett
Hamdam Bin Mohammad Smart University, University of Tasmania - Tasmanian School of Business & Economics and Victoria University of Wellington - Te Herenga Waka - Victoria Business School
Downloads 69 (706,434)

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financial statements, macro-economic accounting; macro-economic performance; natural resources, sustainability

18.

Earnings in Firm Valuation and Their Value Relevance

Journal of Contemporary Accounting & Economics, Forthcoming
Posted: 08 Oct 2016
Victoria Clout and Roger J. Willett
School of Accounting, Auditing & Taxation, UNSW Business School, UNSW Australia and Victoria University of Wellington - Te Herenga Waka - Victoria Business School

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

19.

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 Victoria University of Wellington - Te Herenga Waka - Victoria Business School

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

20.

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 Victoria University of Wellington - Te Herenga Waka - Victoria Business School

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Auditing, Equilibrium methods, Time series analysis

Other Papers (1)

Total Downloads: 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 Victoria University of Wellington - Te Herenga Waka - Victoria Business School

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