Accounting Research Journal: Volume 23 Issue 1

The equity and efficiency of the Australian share market with respect to director trading

Katherine Uylangco, Steve Easton, Robert Faff

The purpose of this paper is to investigate the extent of directors breaching the reporting requirements of the Australian Stock Exchange (ASX) and the Corporations Act in…

The split equity reform and corporate financial transparency in China

Wendy Green, Richard D. Morris, Haiping Tang

The purpose of this paper is to report the impact of the Chinese capital market split equity (SE) reform in 2005 on the corporate financial transparency of Chinese listed…

Does board governance improve the quality of accounting earnings?

Raghavan J. Iyengar, Judy Land, Ernest M. Zampelli

The purpose of this paper is to examine the contention that a strengthening of corporate governance mechanisms would result in the improved relevance and reliability of financial…

Analyst following and corporate governance: emerging‐market evidence

Minna Yu

The purpose of this paper is to examine the association of analyst following with the strength of overall firm‐specific corporate governance (CG) in an emerging‐market setting.

Australian evidence on the accuracy of analysts' expectations: The value of consensus and timeliness prior to the earnings announcement

Xiaomeng Chen

This paper aims to use Australian analysts' forecast data to compare the relative accuracy of consensus and the most recent forecast in the month before the earnings announcement.

Ad hoc reviewers for the Accounting Research Journal for 2009