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Accounting & Finance enjoys an excellent reputation as an academic journal that publishes articles addressing significant research questions from a broad range of perspectives.
📣 for on Replication in Survey-Based Studies in Management Accounting in Accounting & Finance Journal.
Initial Submission due by 30 June 2024.
Learn more: https://lnkd.in/gx3reVVe
Special Issue Guest Editors:
David Bedford (University of Technology Sydney)
Vincent K. Chong (The University of Western Australia)
Johnny Jermias (Simon Fraser University)
Check out this Call for papers on hedge accounting requirements of financial instruments Accounting Standard. Submissions close 1 September 2023. https://www.ifrs.org/news-and-events/news/2022/12/call-for-papers-on-hedge-accounting-requirements-of-financial-instruments-accounting-standard/
The IFRS Foundation is a not-for-profit, public interest organisation established to develop high-quality, understandable, enforceable and globally accepted accounting and sustainability disclosure standards.
Check out this upcoming editors panel including A&F Editor in Chief Gary Monroe:
AFAANZ in association with Chartered Accountants Australia and New Zealand is proud to present the second event for 2022: A review of reviews: Insights from editors.
Have you ever struggled to understand reviewer comments and respond appropriately? If so this panel is for you! Four editors from different journals, topics and methods will share their thoughts on how to interpret and respond reviewer comments and how to deal with issues like differences in opinion between reviewers.
Featuring:
- Prof. Gary Monroe, Editor-in-Chief Accounting & Finance Journal
- Prof. Carolyn Cordery, Joint Editor Accounting History, Associate Editor British Accounting Review
- Prof John Dumay, Associate Editor Accounting Auditing and Accountability Journal and Meditari Accountancy Research
- A/Prof. Chelsea Liu, Deputy Editor Australian Journal of Management, Editor Pacific Accounting Review
There will be an opportunity for Q and A, but you can submit your questions when registering, in advance at [email protected] with the subject line "How to respond to reviews", or in reply to this post.
This is a free online event, and will be being at 1pm AEDT on March 16. For more info and to register: https://www.afaanz.org/afaanz-insight-series
Happy Holidays & lots of thanks to everyone for a great year at A&F - Thank you from Editor-in-Chief Professor Gary Munroe to the Associate Editors, Editorial Board, Authors, Reviewers & Readers! Have a safe and festive season break! (Dr Victoria Clout A&F social media manager is going on holidays and returning in late January with more A&F content). https://bit.ly/2GFRg1a See you all in 2022!
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"Environmental, social and governance (ESG) activity and firm performance: a review and consolidation" by Danny Z. X. Huang (UQ Business School) https://bit.ly/317BXZE
Interest in why firms conduct environmental, social and governance (ESG) activity is longstanding and increasing. Our understanding, however, remains fragmented with alternative accounts that seek to...
"Corporate social responsibility and financial fraud: evidence from China" by Lin Liao (Southwestern University of Finance and Economics), Guanting Chen (School of Economics and Management) & Dengjin Zheng (Central University of Finance & Economics ) https://bit.ly/39OrAud
This paper investigates the impact of corporate social responsibility (CSR) on corporate financial fraud in China. We find that CSR scores are negatively associated with fraudulent financial activiti...
"Mandatory CSR disclosure, monitoring and investment efficiency: evidence from China" by Li Liu (Deakin Business School) & Gary Gang Tian (Macquarie University) https://bit.ly/3FUnQ8U
This study investigates the effect of mandatory corporate social responsibility (CSR) disclosure on firms’ investment efficiency in China. Using the CSR regulation that mandates a group of listed fir...
"Top executives’ early-life experience and financial disclosure quality: impact from the Great Chinese Famine" by Shouyu Yao (Tianjin University), Zhuoqun Wang (Boston College), Mengyue Sun (Tianjin University), Jing Liao (Massey University) & Feiyang Cheng (Tianjin University) https://bit.ly/3iMYtg0
This study investigates the impact of top executives’ Great Chinese Famine experience on firm financial disclosure quality. We find firms led by top executives who experienced the great famine in ear...
"Does economic policy uncertainty raise corporate precautionary cash holdings? Evidence from China" by Xin Su (Shandong University of Finance and Economics ), Shengshi Zhou (Shandong University of Finance and Economics), Rui Xue (Macquarie University), Jinfang Tian (Shandong University of Finance and Economics) https://bit.ly/3l5m78Y
Using China as the research setting, this paper investigates the relationship between economic policy uncertainty and corporate precautionary cash holdings. Empirical results show a U-shaped relation...
"Green M&A, legitimacy and risk‐taking: evidence from China’s heavy polluters" by Bin Li (Shandong University), Lei Xu (University of South Australia), Ron McIver (UniSA), Qian Wu (Shandong University) & Ailing Pan (Shandong University) https://bit.ly/3rYZtzN
Green merger and acquisition (M&A) activities may improve heavy polluters’ regulatory and organisational legitimacy, allowing greater access to resources and enhancing risk-taking capacity. Adopting ...
"Does managerial ownership influence corporate social responsibility (CSR)? The role of economic policy uncertainty" by Viput Ongsakul (National Institute of Development Administration (NIDA); SEC Bangkok), Pornsit Jiraporn ( Penn State Great Valley) & Sirimon Treepongkaruna (UWA Research) https://bit.ly/31bVnMO
To explore the drivers of corporate social responsibility (CSR), we investigate how managerial ownership influences CSR in the presence of economic policy uncertainty. Our results demonstrate that, w...
"The decreasing value of non‐SOEs’ political connections during China’s anti‐corruption campaign: evidence and mechanism" by Jinsong Liu (Tsinghua University) & Qianwei Ying (Sichuan University) https://bit.ly/3rvvZZX
In this paper, we find that China’s anti-corruption campaign since 2012 significantly reduces the value of political connections for non-state-owned enterprises (non-SOEs). We provide evidence showin...
"Social capital and access to informal finance – evidence from Chinese private firms" by Lu Deng (Beihang University), Ping Jiang (University of International Business and Economics), Sifei Li (Beijing Foreign Studies University) & Mingqing Liao (Guangdong University of Finance and Economics) https://bit.ly/3167QRU
This study investigates how firms’ social capital affects their access to informal finance. We argue that social capital helps reduce information asymmetry, increase trust between related parties and...
"Behavioural portfolio theory revisited: lessons learned from the field" by Andreas Oehler (University of Bamberg) & Matthias Horn (University of Bamberg) https://bit.ly/3xD9Tt2 &PortfolioChoiceModel
We examine the relation between households’ wealth and relative risk aversion (RRA) in two different frameworks: the Behavioural Portfolio Theory (BPT) and Merton’s consumption and portfolio choice m...
"Internal governance and innovation" by Sujuan Xie (Sun Yat-sen University), Yujiang Chen (University of Cambridge) & Yunguo Liu (Sun Yat-sen University) https://bit.ly/3nX2yB5
Internal governance is the monitoring of a CEO by immediate subordinate executives with different career horizons. In this paper, we examine the role of internal governance on corporate innovation. C...
"The future trajectory for environmental finance: planetary boundaries and environmental, social and governance analysis" by Ashley Ding (Macquarie University), Dan Daugaard (University of Tasmania ) & Martina K. Linnenluecke (Macquarie University) https://bit.ly/2LNrSJJ
Urgent issues such as climate change have drawn increasing attention from finance scholars. Most research has situated a corporate response within the context of the environmental, social and governa...
"Working capital (mis)management – impact of executive age" by Hari P. Adhikari (Embry-Riddle Aeronautical University), Marcin W. Krolikowski (Providence College), James Malm (College of Charleston), Nilesh B. Sah (The University of Tennessee at Chattanooga) https://bit.ly/3sFvsWG
Several recent studies have used the upper echelons theory to explain the impact of personal traits of top executives on various corporate policies. In this, first of its kind, study we find that old...
"CEO characteristics: a review of influential publications and a research agenda" by Yun Shen (University of South Australia) https://bit.ly/3xvcLrM
This paper provides a systematic review of literature pertaining to CEO characteristics and firm performance. The CEO of a firm provides critical leadership, social capital, and legitimacy, and as su...
"Is better banking performance associated with financial inclusion and mandated CSR expenditure in a developing country?" by Asit Bhattacharyya (The University of Newcastle, Australia), Sue Wright (UTS Business) & Md Lutfur Rahman (University of Newcastle, Australia) https://bit.ly/3cVk2HP
Motivated by legislation mandating CSR expenditure to improve social equality and economic development in India, we examine the association of CSR expenditure and financial inclusion with the perform...
"Share pledging and financial constraints in China" Zijian Cheng (Shandong University), Zhangxin (Frank) Liu (UWA Research) & Yupu Sun (University of Western Australia) https://bit.ly/3xuGlgV
We investigate the relationship between the intensity of share pledging activities and the level of financial constraint in publicly listed firms in China. We show that the high financial constraint ...
"A critical examination of the use of research templates in accounting and finance" Binh Bui (Macquarie University) https://bit.ly/3DNfW0f
This study investigates the use of Robert Faff’s Pitching Research® template (RF template) and its perceived benefits and disadvantages. Drawing on 38 interviews with accounting and finance researche...
"Saving or tunnelling: value effects of tax avoidance in Chinese listed local government-controlled firms" by Wenzhou Qu (Xiamen University 厦门大学), Shaoqing Kang (Xiamen University) & Lihong Wang (Xiamen University) https://bit.ly/3m2gaZI
This paper investigates the value effect of tax avoidance and its underlying mechanisms among Chinese listed local government-controlled (LG) firms. We show that tax avoidance does not promote firm v...
"The warning of haze: weather and corporate investment" Xiuping Zhang (University of International Business and Economics), Shouyang Wang (Chinese Academy of Sciences), Qingbin Meng (Renmin University of China - 中国人民大学) & Weixing Wu (University of International Business and Economics) https://bit.ly/3nGdOlm
This paper investigates whether air quality affects corporate investment. Using a sample of Chinese A-share listed firms from 2007 to 2013, this paper finds that poor air quality is negatively associ...
"Are margin traders informed?" Dayong Lv (Shanghai Lixin University of Accounting and Finance) & Wenfeng Wu (Shanghai Jiao Tong University) https://bit.ly/3xdoFGC
The literature offers contradictory views on the informativeness of margin trading using various measures of information content. Utilising data from a Chinese margin-trading pilot programme initiate...
"What accounting standards were the cause of enforcement actions following IFRS adoption?" by Michael E. Bradbury (Massey University) & Tom Scott (AUT - Auckland University of Technology) https://bit.ly/2XQpAvR
We provide descriptive evidence on enforcement actions (i.e., regulatory enquiries and their outcomes) following the adoption of International Financial Reporting Standards (IFRS) in New Zealand. The...
"The determinants of recovery from the Black Saturday bushfire: demographic factors, behavioural characteristics and financial literacy" by Ammar Asbi (University of South Australia), Vikash Ramiah (University of Wollongong in Dubai), Xi Yu (University of South Australia), Damien Wallace (University of South Australia), Nisreen Moosa (University of South Australia) & Krishna Reddy (Toi Ohomai Institute of Technology ) https://bit.ly/393Bet9
We investigate the contribution of demographic factors, behavioural characteristics and financial literacy to recovery from the financial losses inflicted by the Black Saturday bushfire. Behavioural ...
"Institutional investors, controlling shareholders and CEO pay‐performance relationship: evidence from China" by Dan Zhang (UOW: University of Wollongong, Australia ), Shiguang Ma (University of Wollongong) & Xiaofei Pan (University of Wollongong) https://bit.ly/3kxYTYk
Using a large sample of China’s listed firms between 2005 and 2015, we find that domestic mutual funds have a positive effect on the CEO pay-performance relationship, and this effect becomes stronger...
"Managerial risk appetite and asymmetry cost behavior: evidence from China" by Ziyang Li (Sichuan University), Qianwei Ying (Sichuan University, Chengdu), Yuying Chen (Sichuan University, Chengdu) & Xuehui Zhang (Inner Mongolia University of Technology) https://bit.ly/3Fx8UxZ
Managerial risk preferences have considerable impacts on a firm’s cost management through committed resource adjustment decisions. We investigate whether a firm’s cost behaviour is influenced by mana...
"Unravelling the integrated information systems and management control paradox: enhancing dynamic capability through business intelligence" by Mohamed Z. Elbashir (Qatar University), Steve G. Sutton (NHH Norwegian School of Economics; University of Central Florida Kenneth G. Dixon School of Accounting), Habib Mahama (Qatar University) & Vicky Arnold (NHH Norwegian School of Economics; University of Central Florida G. Dixon School of Accounting) https://bit.ly/3kD1hNB
The purpose of this study is to examine whether the interactive effects of integrated information systems (IIS) and business intelligence (BI)-enabled management control system (MCS) lead to the assi...
"Economic policy uncertainty exposure and earnings management: evidence from China" by Xin Cui (Tianjin University), Shouyu Yao (Tianjin University), Zhenming Fang (Tianjin University) & Hua Wang (Zhongnan University of Economics and Law ) https://bit.ly/31ZKdLo
We investigate the impact of economic policy uncertainty (EPU) exposure on the earnings management behaviour of Chinese firms. We find a significantly positive relation between EPU exposure and firms...
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