We investigate and compare the determinants of US and Australian interest rate swap spreads and the linkages between these markets. The slope of the risk-free term structure is the most significant determinant and its importance is greater for longer terms to maturity. Interest rate levels and,...

type="main" xml:id="acfi12007-abs-0001" <title type="main">Abstract</title> <p>This study is motivated by the increasing diversity among first-year accounting students and the increasing number of first-year accounting students whose majors are not in accounting related areas in UK universities. The main contribution of this...</p>

type="main" xml:id="acfi12008-abs-0001" <title type="main">Abstract</title> <p>We posit that the benefits and costs of multiple directorships are conditional on firm characteristics. We find firm valuation is positively associated with multiple directorships in (i) firms with high advising needs and (ii) firms with high...</p>

type="main" xml:id="acfi12081-abs-0001" <title type="main">Abstract</title> <p>In this paper, we review the history of scholarly finance research in the Asia Pacific Basin. We do this by analysing the four leading regional finance journals – Accounting and Finance, Australian Journal of Management, International Review of...</p>

type="main" xml:id="acfi12003-abs-0001" xml:lang="en" <title type="main">Abstract</title> <p>This study empirically examines the impact of changes in substantial shareholdings ahead of 450 Australian takeover offers between the years 2000 and 2009. Previous studies have attributed a significant proportion of the price run-up...</p>

type="main" xml:id="acfi12005-abs-0001" xml:lang="en" <title type="main">Abstract</title> <p>Older, more experienced and smaller U.S. venture capital firms are most probable to sacrifice proximate distance for new opportunities in foreign, and mostly mature, portfolio companies. These companies are treated differently than...</p>