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Articles by Millicent Chang
Does Tax‐Aggressive Behavior Motivate More CSR Engagement?
Conflicts of Interest The authors declare no conflicts of interest. References , , , and . 2015. “Corporate Governance, Incentives, and Tax Avoidance.” Journal of Accounting and Economics 60, no. 1: 1–17. , , , and . 2012. “Home Country Tax System Characteristics and Corporate Tax Avoidance: International Evidence.” Accounting Review 87, no. 6: 1831–1860. 2006. “The Three Goals of Taxation.” Tax Law Review 60, no. 1: 1–28. , and . 2001.
Career concerns and earnings management in government‐owned banks
DATA AVAILABILITY STATEMENT The data that support the findings of this study are available from the corresponding author upon reasonable request.
Determinants and consequences of student satisfaction in Australian Universities: Evidence from QILT Surveys
We examine the determinants and consequences of student satisfaction, measured by satisfaction scores reported in the QILT surveys from 2012 to 2017. We find that university-level profitability determines overall student satisfaction, where a positive relationship exists between student satisfaction and university performance. This association is more pronounced for Group of Eight (Go8) universities and those with higher academic expenditure.
The enduring and evolving influence of Ball and Brown (1968)
1. Background In this virtual special issue (VSI) we acknowledge the contribution of Ball and Brown (1968) [BB68] and select some key papers from the Australian Journal of Management (AJM), published since its inception in 1976, that demonstrate how Ball and Brown influenced, and in many cases inspired, the research agendas of Australian and New Zealand researchers. AJM is particularly proud to acknowledge the connection with Ray Ball and Philip Brown.
A review of research on regulation changes in the Asia‐Pacific region
Original Article PDF ShareShare Abstract In this study, we review the financial research on regulation in the Asia‐Pacific region. We do this by analysing six leading regional accounting and finance journals – Abacus, Accounting & Finance, Australian Accounting Review, Australian Journal of Management, International Review of Finance and the Pacific‐Basin Finance Journal.
Does director trading change the information environment?
Agrawal, A, Nasser, T (2012) Insider trading in takeover targets. Journal of Corporate Finance 18: 598–625. Google Scholar | Crossref Ahmad, E, Alireza, TR, Aaron, G (2004) Disclosure regulation and the profitability of insider trading: Evidence from New Zealand. Pacific-Basin Finance Journal 12: 479–502. Google Scholar | Crossref Aktas, N, De Bodt, E, Van, Oppens, Haitken, M, Frino, A (2008) Legal insider trading and market efficiency. Journal of Banking & Finance 32: 1379–1392.
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