Financial Accounting and Equity Markets

Foreword Stephen A. Zeff Introduction List of Publications Part 1: Returns and Earnings 1. (with R. Ball) "An empirical evaluation of accounting income numbers", Journal of Accounting Research, 6(2), 1968, 159-178. 2. "Invited Remarks: Ball and Brown [1968]", Journal of Accounting Research, 27 (Supplement), 1989, 202-217. 3. "The impact of the annual net profit report on the stock market", The Australian Accountant, 40(July), 1970, 277-283. 4. (with J.W. Kennelly) "The informational content of quarterly earnings: an extension and some further evidence", The Journal of Business, 45(3), 1972, 403-415. 5. (with B. Howitt and M. Wee), "Order flow and price effects surrounding an ASX announcement", 2005 AFAANZ Conference Proceedings, Accounting and Finance Association of Australia and New Zealand (July, 2005), CD-ROM. Part 2: Miscellaneous Issues 6. (with R. Ball) "Identifying some issues in C.C.A.", The Australian Accountant, 47(August), 1977, 413-414 and 419-421. 7. (with T.S. Walter) "Sharemarket efficiency and the experts: some Australian findings", Australian Journal of Management, 7(1), 1982, 19-31. 8. (with G. Gallery and O. Goei) "Does market misvaluation help explain share market long-run underperformance following a seasoned equity issue?" Accounting and Finance, 46(2), 2006, 191-219. 9. (with I. Dunlop) "A case of reporting form over substance", Australian Accounting Review, 1(2), 1991, 40-46. 10. (with H.Y. Izan and A.L. Loh) "Fixed asset revaluations and managerial incentives", Abacus, 28(1), 1992, 36-57. Part 3: Standard-Setting and Regulation 11. (with S.L. Taylor and T.S. Walter) "The impact of statutory sanctions on the level and information content of voluntary corporate disclosure", Abacus, 35(2), 1999, 138-162. 12. (with W. Beekes) "Do better-governed Australian firms make more informative disclosures?" Journal of Business Finance & Accounting, 33(3-4), 2006, 422-450. 13. (with B. Howieson) "Capital markets research and accounting standard setting", Accounting and Finance, 38(1), 1998, 5-28. 14. (with G. Clinch) "Global harmonisation of accounting standards: what research into capital markets tells us", Australian Accounting Review, 8(1), 1998, 21-29. 15. "International Financial Reporting Standards: what are the benefits?" Accounting and Business Research, 41(3), 2011, 269-285. 16. (with A. Tarca) "Politics, processes and the future of Australian accounting standards", Abacus, 37(3), 2001, 267-296. 17. (with A. Tarca) "Achieving high quality, comparable financial reporting: a review of independent enforcement bodies in Australia and the United Kingdom", Abacus, 43(4), 2007, 438-473. Part 4: In Theory 18. "A note on the inverse (reverse) sum-of-the-years'-digits method and other ways to amortise goodwill", Australian Accounting Review, 5(1), 1995, 17-21. 19. (with A. Szimayer) "Valuing executive stock options: performance hurdles, early exercise and stochastic volatility", Accounting and Finance, 48(3), 2008, 363-389. Index