Peter Clarkson

University of Queensland - Business School

Brisbane, Queensland 4072

Australia

Simon Fraser University (SFU) - Beedie School of Business

8888 University Drive

Burnaby, British Colombia V5A 1S6

Canada

Financial Research Network (FIRN)

C/- University of Queensland Business School

St Lucia, 4071 Brisbane

Queensland

Australia

SCHOLARLY PAPERS

30

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SSRN CITATIONS
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Top 3,331

in Total Papers Citations

366

CROSSREF CITATIONS

151

Scholarly Papers (30)

1.

The Impact of IFRS Adoption on the Value Relevance of Book Value and Earnings

Journal of Contemporary Accounting and Economics, Forthcoming
Number of pages: 46 Posted: 24 May 2010 Last Revised: 15 Apr 2011
University of Queensland - Business School, Southern Methodist University (SMU) - Accounting Department, University of Toronto - Rotman School of Management and affiliation not provided to SSRN
Downloads 1,563 (21,459)
Citation 4

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IFRS, Value Relevance, Nonlinear Pricing Model

2.

The Relevance of Environmental Disclosures for Investors and Other Stakeholder Groups: Are Such Disclosures Incrementally Informative?

Number of pages: 41 Posted: 06 Oct 2010
University of Queensland - Business School, Florida Atlantic University, University of Toronto - Joseph Rotman School of Management and University of Toronto - Rotman School of Management
Downloads 1,519 (22,463)
Citation 36

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environmental disclosure, environmental performance, cost of equity capital, valuation, stakeholder sentiment

3.

Revisiting the Relation between Environmental Performance and Environmental Disclosure: An Empirical Analysis

Number of pages: 41 Posted: 08 May 2006
University of Toronto - Joseph Rotman School of Management, University of Queensland - Business School, University of Toronto - Rotman School of Management and London Business School
Downloads 1,315 (27,891)
Citation 5

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environmental disclosures, environmental performance, voluntary disclosure theory, pollution propensity, content analysis, global reporting initiative

Revisiting the Relation between Environmental Performance and Environmental Disclosure: An Empirical Analysis

CAAA 2006 Annual Conference Paper, Rotman School of Management Working Paper No. 07-07
Number of pages: 41 Posted: 04 Jan 2006
University of Toronto - Joseph Rotman School of Management, University of Queensland - Business School, University of Toronto - Rotman School of Management and London Business School
Downloads 1,265 (28,992)
Citation 92

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discretionary environmental disclosures, environmental performance, voluntary disclosure theory, pollution propensity, content analysis, global reporting initiative

Revisiting the Relation Between Environmental Performance and Environmental Disclosure: An Empirical Analysis

Accounting, Organizations and Society, Forthcoming
Posted: 07 Jul 2007
University of Toronto - Joseph Rotman School of Management, University of Queensland - Business School, University of Toronto - Rotman School of Management and London Business School

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environmental disclosures, environmental performance, voluntary disclosure theory, pollution propensity, content analysis, global reporting initiative

Does it Really Pay to Be Green? Determinants and Consequences of Proactive Environmental Strategies

Number of pages: 43 Posted: 12 Jan 2007
University of Queensland - Business School, University of Toronto - Joseph Rotman School of Management, University of Toronto - Rotman School of Management and London Business School
Downloads 614 (78,227)
Citation 5

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environmental strategy, environmental performance, resource based view theory

Does it Really Pay to be Green? Determinants and Consequences of Proactive Environmental Strategies

Journal of Accounting and Public Policy, Forthcoming
Number of pages: 44 Posted: 10 Aug 2010
University of Queensland - Business School, University of Toronto - Joseph Rotman School of Management, University of Toronto - Rotman School of Management and London Business School
Downloads 480 (106,206)
Citation 37

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environmental performance, financial performance

6.

Conservatism, Disclosure and the Cost of Equity Capital

Australian Journal of Management, Forthcoming
Number of pages: 34 Posted: 08 Sep 2010 Last Revised: 20 Feb 2013
Tracy Martin and Peter Clarkson
University of Queensland - Business School and University of Queensland - Business School
Downloads 1,047 (38,669)
Citation 1

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conservatism, disclosure, cost of equity capital, signaling, information risk

7.

Target price forecasts: The roles of the 52-week high price and recent investor sentiment

The Journal of Business Finance & Accounting, forthcoming
Number of pages: 46 Posted: 12 Jul 2012 Last Revised: 27 Aug 2020
University of Queensland - Business School, University of Illinois Chicago, Pepperdine University - Graziadio Business School and University of Queensland - Business School
Downloads 829 (53,562)
Citation 9

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target price forecast, target price forecast error, 52-week high, investor sentiment

8.

Understanding IFRS Adoption: A Review of Current Debate and Consequences

FIRN Research Paper
Number of pages: 32 Posted: 16 May 2013
Noor Houqe, Reza Monem and Peter Clarkson
School of Accountancy, Griffith University - Griffith Business School and University of Queensland - Business School
Downloads 739 (62,466)
Citation 5

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9.

Environmental Reporting and Its Relation to Corporate Environmental Performance

Abacus, Vol. 47, No. 1, 2011
Number of pages: 46 Posted: 31 Jan 2011
Peter Clarkson, Michael Overell and Larelle Law Chapple
University of Queensland - Business School, affiliation not provided to SSRN and QUT School of Business
Downloads 694 (67,874)

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environmental disclosure, environmental performance, global reporting initiative (GRI), national pollution inventory

10.

The Cost of Carbon: Capital Market Effects of the Proposed Emission Trading Scheme (ETS)

Abacus, Forthcoming
Number of pages: 45 Posted: 27 Dec 2009 Last Revised: 24 Mar 2011
Larelle Law Chapple, Peter Clarkson and Daniel Gold
QUT School of Business, University of Queensland - Business School and affiliation not provided to SSRN
Downloads 647 (74,090)
Citation 1

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emissions trading scheme, ETS, cost of carbon, environmental liabilities, market valuation

11.

Budgeting Practices and Performance in Small Healthcare Businesses

Management Accounting Research, Forthcoming
Number of pages: 44 Posted: 25 Nov 2009
Robyn King, Peter Clarkson and Sandra Wallace
University of Queensland - Business School, University of Queensland - Business School and College of Business, Law and Governance
Downloads 465 (111,509)
Citation 1

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Budgeting, SME, Healthcare Businesses

12.

The Valuation Relevance of Greenhouse Gas Emissions Under the European Union Carbon Emissions Trading Scheme

European Accounting Review, Forthcoming
Number of pages: 46 Posted: 09 May 2014
University of Queensland - Business School, University of Toronto - Joseph Rotman School of Management, University of Melbourne - Department of Accounting and University of Toronto - Rotman School of Management
Downloads 369 (145,395)
Citation 37

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carbon (GHG) emissions; EU emissions trading scheme; market valuation

13.

Disclosure, Shareholder Oversight and the Pay-Performance Link

Number of pages: 41 Posted: 26 Apr 2011
Peter Clarkson, Julie K. Walker and Shannon Nicholls
University of Queensland - Business School, University of Queensland - Business School and Morgan Stanley
Downloads 260 (210,240)
Citation 2

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CEO Remuneration, Pay-Performance Sensitivity, Remuneration Disclosure, Shareholder Remuneration Vote

14.

The Equity Value Relevance of Carbon Emissions

Handbook of Business and Climate Change (Edward Elgar Publishing), Rotman School of Management Working Paper No. 4148960
Number of pages: 23 Posted: 20 Jul 2022
Peter Clarkson, Jody Grewal and Gordon D. Richardson
University of Queensland - Business School, Joseph L. Rotman School of Management - University of Toronto and University of Toronto - Rotman School of Management
Downloads 224 (243,135)

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Value relevance, greenhouse gas emissions, carbon liability, mandatory carbon reporting

15.

The state of climate change-related risk disclosures and the way forward

Herbohn, K.F., Clarkson, P.M. and Wallis, M. (forthcoming 2022). The State of Climate Change- Related Risk Disclosures and the Way Forward in Adams, C A (editor), Handbook of Accounting and Sustainability, Edward Elgar Publishing Ltd.
Number of pages: 30 Posted: 08 Nov 2021 Last Revised: 10 Nov 2021
Kathleen Herbohn, Peter Clarkson and Mark Wallis
University of Queensland - Business School, University of Queensland - Business School and The University of Queensland
Downloads 200 (269,956)

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GHG emissions disclosure; climate change risk disclosure; TCFD; mandated versus voluntary disclosure

Do Private Equity Target Firms Exhibit Less Effectual Governance Structures?

Number of pages: 40 Posted: 13 Oct 2013
Andrew John Tellam, Peter Clarkson and Shams Pathan
Credit Suisse, University of Queensland - Business School and University of Newcastle - Newcastle University Business School
Downloads 164 (321,550)

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Private equity, Corporate Governance, Inside ownership, Board size

Do Private Equity Target Firms Exhibit Less Effectual Governance Structures?

Australian Journal of Management, Vol. 41, No. 2, 2016
Posted: 04 May 2016
Peter Clarkson, Shams Pathan and Andrew John Tellam
University of Queensland - Business School, University of Newcastle - Newcastle University Business School and Credit Suisse

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Private Equity, Corporate Governance, Inside Ownership, Board Size

17.

Audit Partners’ Facial Structure and Audit Quality

Number of pages: 47 Posted: 27 Dec 2022
Peter Clarkson, Ru Gao, Fang Hu and Yi Xiang
University of Queensland - Business School, University of Queensland - Faculty of Business, Economics and Law, Griffith University - The Department of Accounting, Finance & Economics and Hong Kong Polytechnic University
Downloads 161 (326,728)

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facial structure, testosterone, audit efficiency, audit quality

18.

Termination Fees in a 'Bright Line' Jurisdiction

Number of pages: 38 Posted: 04 Dec 2006
University of Queensland - Business School, QUT School of Business and Linklaters
Downloads 155 (341,005)

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Termination Fees, Break Fees, Lockup Devices, Takeovers

19.

Publishing: Art or Science? Reflections from an Editorial Perspective

Accounting and Finance, Forthcoming
Number of pages: 21 Posted: 30 Jan 2012
Peter Clarkson
University of Queensland - Business School
Downloads 108 (445,274)
Citation 1

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publishing, publishing advice, journal process, research methods

20.

Valuation Implications of Mandatory CSR Expenditure in India

Abacus-A Journal of Accounting, Finance and Business, Forthcoming
Number of pages: 48 Posted: 28 Apr 2023
Sudipta Bose, Peter Clarkson and Gordon D. Richardson
Discipline of Accounting and Finance, Newcastle Business School, The University of Newcastle, Australia, University of Queensland - Business School and University of Toronto - Rotman School of Management
Downloads 52 (674,955)

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Corporate Social Responsibility Expenditure; Mandatory-versus-Voluntary CSR; India; Valuation; Signaling

21.

Symbolic self-completion: The case of sell-side analysts

Number of pages: 51 Posted: 09 Nov 2023
Peter Clarkson, Ru Gao, Jiaxing You and Yankun Zhou
University of Queensland - Business School, The University of Queensland, Xiamen University and Beijing Technology and Business University
Downloads 47 (704,979)

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professional appearance; symbolic self-completion; financial analysts; forecast accuracy

22.

A Review of Accounting Research in the Asia Pacific Region

Australian Journal of Management, Vol. 40, No. 1, 2015
Posted: 11 Mar 2015
University of Queensland - Business School, University of Queensland - Business School, Independent and University of Queensland - Business School

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Accounting, Research, Asia Pacific Region

23.

Conservatism, Disclosure and the Cost of Equity Capital

Australian Journal of Management, Vol. 39, No. 2, 2014
Posted: 22 Jun 2014
Tracy Charmaine Artiach and Peter Clarkson
Queensland University of Technology and University of Queensland - Business School

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conservatism, cost of equity capital, disclosure, information risk, signalling

24.

Evidence that Management Discussion and Analysis (MD&A) is Part of a Firm's Overall Disclosure Package

Contemporary Accounting Research, Vol. 16, No. 1, 1999, University of Alberta School of Business Research Paper No. 2013-665
Posted: 02 Jul 2013
University of Queensland - Business School, Independent and University of Toronto - Rotman School of Management

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25.

The Voluntary Inclusion of Forecasts in the MD&A Section of Annual Reports

Contemporary Accounting Research, Vol. 11, Issue 1, 1993, University of Alberta School of Business Research Paper No. 2013-661
Posted: 02 Jul 2013
University of Queensland - Business School, Independent and University of Toronto - Rotman School of Management

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26.

To Scheme or Not to Scheme: Perceptions of Schemes of Arrangement Takeovers

Posted: 06 Aug 2009
QUT School of Business, University of Queensland - Business School and Macquarie Bank Ltd.

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Takeovers, Mergers and Acquisitions, schemes of arrangement

27.

The Market Valuation of Environmental Capital Expenditures by Pulp and Paper Companies

Posted: 20 Oct 2003
Peter Clarkson, Yue Li and Gordon D. Richardson
University of Queensland - Business School, University of Toronto - Joseph Rotman School of Management and University of Toronto - Rotman School of Management

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environmental capital expenditures, market valuation, environmental accounting, environmental risk management

28.

Debiasing the Outcome Effect: The Role of Instructions in an Audit Litigation Setting

Posted: 27 Apr 2002
Peter Clarkson, Craig Emby and Vanessa W-S Watt
University of Queensland - Business School, Simon Fraser University (SFU) - Accounting Area and Simon Fraser University (SFU) - Beedie School of Business

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outcome bias, auditor negligence, debiasing

29.

The Quality of Management Discussion and Analysis (Md&A): A Voluntary Disclosure Perspective

Posted: 23 Aug 1998
University of Queensland - Business School, Independent and University of Toronto - Rotman School of Management

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30.

On the Diversification, Observability, and Measurement of Estimation Risk

J. OF FINANCIAL AND QUANTITATIVE ANALYSIS, March 1996
Posted: 10 Oct 1996
Peter Clarkson, José Correia Guedes and Rex Thompson
University of Queensland - Business School, Catholic University of Portugal (UCP) - Faculty of Economic Science and Business Studies and affiliation not provided to SSRN

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Other Papers (1)

Total Downloads: 0
1.

Editorial: Australian Journal of Management Symposium Special Issue

Australian Journal of Management, Vol. 38, No. 3, 2013
Posted: 19 May 2014
Peter Clarkson
University of Queensland - Business School

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