Welcome to the final issue of AABFJ for 2011. The journal has grown in the past year with an increase in submissions and the editors are considering strategies to manage future publications

Smark, Ciorstan J.

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Australasian Accounting, Business and Finance Journal Volume 5 Issue 4 Australasian Accounting Business and Finance Journal Article 1 2011 Editorial Volume 5 Issue 4 Ciorstan J. Smark University of Wollongong, csmark@uow.edu.au Follow this and additional works at: https://ro.uow.edu.au/aabfj Copyright ©2012 Australasian Accounting Business and Finance Journal and Authors. Recommended Citation Smark, Ciorstan J., Editorial Volume 5 Issue 4, Australasian Accounting, Business and Finance Journal, 5(4), 2011, 1-2. Research Online is the open access institutional repository for the University of Wollongong. For further information contact the UOW Library: research-pubs@uow.edu.au Editorial Volume 5 Issue 4 Abstract Welcome to the final issue of AABFJ for 2011. The journal has grown in the past year with an increase in submissions and the editors are considering strategies to manage future publications. This article is available in Australasian Accounting, Business and Finance Journal: https://ro.uow.edu.au/aabfj/vol5/iss4/1 1    Editorial Volume 5 Issue 4  Ciorstan Smark1*   Welcome to the final issue of AABFJ for 2011. The journal has grown in the past year with an increase in submissions and the editors are considering strategies to manage future publications.  This issue brings together a balance of both accounting and finance-related articles focussing on disclosure and decision-usefulness from a range of topics, contexts, perspectives and internal and external paradigms. Carbon disclosures are explored from a global perspective in the extractive industry through the Carbon Disclosures Project (Andrew and Cortese); and a regional market-level perspective with the European Union Emissions Trading Scheme (Maydybura and Andrew). Managerial aspects of disclosure are debated by Islam, Talukder and Hu in the context of religious orientation, technology and job complexity; Chatterjee, Tooley, Fatseas and Brown consider the decision-usefulness characteristics of management commentary in annual reports; and, Khan considers accountability in microfinance institutions. These papers also reflect on the role of accounting information to facilitate organisational change through both financial and narrative disclosures to either internal or external decision-makers. At the micro-level of firm disclosures, Doan, Yap and Gannon examine share buybacks and the effect on cash-flows for investor decision-making; while Habib explores the issue of free cash flows and informational content about earnings quality. The issue concludes with a poem by Ted Watts and a book review on Ross Buckley’s latest book on Debt-for-Development Exchanges. The managing editors on behalf of the editorial board thank you for your continued support throughout the year and bring you greetings for the festive season and the New Year.                                                             a University of Wollongong, Australia. * csmark@uow.edu.au Smark: Editorial  2  References Andrew, Jane and Cortese, Corinne L., Carbon Disclosures: Comparability, the Carbon    Disclosure Project and the Greenhouse Gas Protocol, Australasian Accounting   Business and Finance Journal, 5(4), 2011, 5-18. Available   at:http://ro.uow.edu.au/aabfj/vol5/iss4/3  Chatterjee, Bikram; Tooley, Stuart; Fatseas, Vic; and Brown, Alistair, An Analysis of the   Qualitative Characteristics of Management Commentary Reporting by New Zealand   Companies, Australasian Accounting Business and Finance Journal, 5(4), 2011, 43-  64. Available at:http://ro.uow.edu.au/aabfj/vol5/iss4/5  Doan, Dong Hai Trieu; Yap, Chee Jin; and Gannon, Gerard, Takeover Deterrent Effect of   On-market Share Buyback in Australia, Australasian Accounting Business and   Finance Journal, 5(4), 2011, 65-84. Available   at:http://ro.uow.edu.au/aabfj/vol5/iss4/6  Habib, Ahsan, Growth Opportunities, Earnings Permanence and the Valuation of Free Cash   Flow, Australasian Accounting Business and Finance Journal, 5(4), 2011, 101-122.  Available at:http://ro.uow.edu.au/aabfj/vol5/iss4/8  Islam, Jesmin; Talukder, Majharul; and Hu, Hui, The Impact of Technology, Job Complexity   and Religious Orientation on Managerial Performance, Australasian Accounting   Business and Finance Journal, 5(4), 2011, 19-42. Available   at:http://ro.uow.edu.au/aabfj/vol5/iss4/4  Khan, Ashfaq, Dictating Change, Shouting Success: Where is Accountability?, Australasian   Accounting Business and Finance Journal, 5(4), 2011, 85-100.     Available at:http://ro.uow.edu.au/aabfj/vol5/iss4/7  Maydybura, Alina and Andrew, Brian, A Study of the Determinants of Emissions Unit   Allowance Price in the European Union Emissions Trading Scheme, Australasian   Accounting Business and Finance Journal, 5(4), 2011, 123-142.     Available at:http://ro.uow.edu.au/aabfj/vol5/iss4/9  Moerman, Lee C., Book Review Buckley, R. (2011) Debt-for-Development Exchanges:   History and New Applications, Australasian Accounting Business and Finance   Journal, 5(4), 2011, 145-147.   Available   at:http://ro.uow.edu.au/aabfj/vol5/iss4/11  Van der Laan, Sandra, Vale to Paul Preda, Australasian Accounting Business and Finance   Journal, 5(4), 2011, 3-4. Available at:http://ro.uow.edu.au/aabfj/vol5/iss4/2  Watts, Ted, The Passion of Research, Australasian Accounting Business and Finance   Journal, 5(4), 2011, 143-144. Available at:http://ro.uow.edu.au/aabfj/vol5/iss4/10  

Editorial Volume 5 Issue 4

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Editorial Volume 5 Issue 4

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