Accounting & Finance: Vol 61, No 1

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Accounting & Finance: Volume 61, Issue 1

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Issue Information

Issue Information

Original Articles

Australian evidence on analysts' cash flow forecasts: issuance, accuracy and usefulness

Does legal protection affect firm value? Evidence from China’s stock market

Triple-entry accounting with blockchain: How far have we come?

Is the ex-ante equity risk premium always positive? Evidence from a new conditional expectations model

Is better banking performance associated with financial inclusion and mandated CSR expenditure in a developing country?

Special issue: Australian Accounting Standards Board Research Forum

The probability of informed trading and mergers and acquisitions

Positive spillover effect and audit quality: a study of cancelling China’s dual audit system

The ability of deferred tax to predict future tax

Institutions, banking structure and the cost of debt: new international evidence

Debt covenants in Japanese loan markets: in comparison with the traditional relationship banking

Environmental, social and governance (ESG) activity and firm performance: a review and consolidation

CEO characteristics: a review of influential publications and a research agenda

Financial misreporting and peer firms' operational efficiency

Cross-listings and dividend size and stability: evidence from China

Institutional investors, controlling shareholders and CEO pay-performance relationship: evidence from China

The joint information role of analysts’ cash flow and earnings forecasts

Does social trust restrain firm financing violations? Evidence from China

Vertical interlock and the value of cash holdings

Mandatory CSR disclosure, monitoring and investment efficiency: evidence from China

The silver tsunami: an enquiry into the financial needs, preferences and behaviours of retirees

Is there an association between Vice-Chancellors’ compensation and external performance measures?

Working capital (mis)management – impact of executive age

Does managerial ownership influence corporate social responsibility (CSR)? The role of economic policy uncertainty

Industry regulation, fund characteristics, and the efficiency of Australian private health insurers

Asymmetric effects of voluntary disclosure on stock liquidity: evidence from 8-K filings

Capital regulation and bank risk-taking – new global evidence

How do US investors perceive the risk of local political corruption? Evidence from acquisition announcement

An investigation into student satisfaction, approaches to learning and the learning context in Auditing

Firm life cycle and debt maturity structure: evidence from China

Does prestigious board membership matter? Evidence from New Zealand

2019 China Issue

Monitoring or colluding: the role of venture capital investors in the IPO process

Original Articles

Share-pledging and the cost of debt

Research productivity of Australian accounting academics

Australian not-for-profit sector views on the conceptual framework, accounting standards and accounting information

Trade credit and cost stickiness

Does emotional intelligence matter to academic work performance? Evidence from business faculties in Australia

Enterprise resource planning enabling segmental information reporting practices of UK-FTSE 100

Volatile market condition, institutional constraints, and IPO anomaly: evidence from the Chinese market

Can multitasking influence professional scepticism?

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