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2024 Journal Article The value relevance of a firm's carbon risk profileMillar, Ingrid, Clarkson, Peter and Herbohn, Kathleen (2024). The value relevance of a firm's carbon risk profile. Abacus. doi: 10.1111/abac.12344 |
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2023 Journal Article The impact of board ethnic diversity and Chief Executive Officer role on corporate social responsibilityDo, Truc (Peter) and Herbohn, Kathleen (2023). The impact of board ethnic diversity and Chief Executive Officer role on corporate social responsibility. Accounting and Finance, 64 (1), 575-605. doi: 10.1111/acfi.13155 |
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2020 Journal Article The relationship between a firm's information environment and its cash holding decisionClarkson, Peter, Gao, Ru and Herbohn, Kathleen (2020). The relationship between a firm's information environment and its cash holding decision. Journal of Contemporary Accounting and Economics, 16 (2) 100201, 100201. doi: 10.1016/j.jcae.2020.100201 |
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2017 Journal Article Evidence on whether banks consider carbon risk in their lending decisionsHerbohn, Kathleen, Gao, Ru and Clarkson, Peter (2017). Evidence on whether banks consider carbon risk in their lending decisions. Journal of Business Ethics, 158 (1), 1-21. doi: 10.1007/s10551-017-3711-3 |
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2016 Journal Article Carbon risk, carbon risk awareness and the cost of debt financingJung, Juhyun, Herbohn, Kathleen and Clarkson, Peter (2016). Carbon risk, carbon risk awareness and the cost of debt financing. Journal of Business Ethics, 150 (4), 1151-1171. doi: 10.1007/s10551-016-3207-6 |
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2016 Journal Article The market response to beating after-tax earnings targets revisited using analysts' pre-tax earnings forecasts and concurrent tax note disclosuresHerbohn, Kathleen, Tutticci, Irene and Tan, Zhi (2016). The market response to beating after-tax earnings targets revisited using analysts' pre-tax earnings forecasts and concurrent tax note disclosures. Journal of Business Finance and Accounting, 43 (1-2), 31-65. doi: 10.1111/jbfa.12181 |
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2014 Journal Article Corporate social responsibility: the link between sustainability disclosure and sustainability performanceHerbohn, Kathleen, Walker, Julie and Loo, Huay Yien Monica (2014). Corporate social responsibility: the link between sustainability disclosure and sustainability performance. Abacus, 50 (4), 422-459. doi: 10.1111/abac.12036 |
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2014 Journal Article Women and the prospects for partnership in professional accountancy firmsWhiting, Rosalind H., Gammie, Elizabeth and Herbohn, Kathleen (2014). Women and the prospects for partnership in professional accountancy firms. Accounting and Finance, 55 (2), 575-605. doi: 10.1111/acfi.12066 |
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2013 Journal Article Using a balanced scorecard to improve the management of natural resources: experiences from Baden-WuerttembergHerbohn, Kathleen, Herbohn, John, Hartebrodt, Cristoph and Smith, Carl (2013). Using a balanced scorecard to improve the management of natural resources: experiences from Baden-Wuerttemberg. Society and Natural Resources, 26 (8), 865-882. doi: 10.1080/08941920.2012.719999 |
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2012 Journal Article Climate change policy in Australia: Organisational responses and influencesHerbohn, Kathleen, Dargusch, Paul and Herbohn, John (2012). Climate change policy in Australia: Organisational responses and influences. Australian Accounting Review, 22 (2), 208-222. doi: 10.1111/j.1835-2561.2012.00171.x |
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2010 Journal Article Women in accountancy: prospects for partnershipGammie, Elizabeth, Herbohn, Kathleen and Whiting, Rosalind (2010). Women in accountancy: prospects for partnership. CA Magazine, 114 (1253), 79-81. |
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2010 Journal Article Changes in unrecognised deferred tax accruals from carry-forward losses: earnings management or signalling?Herbohn, Kathleen, Tutticci, Irene and Khor, Pui See (2010). Changes in unrecognised deferred tax accruals from carry-forward losses: earnings management or signalling?. Journal of Business Finance and Accounting, 37 (7-8), 763-798. doi: 10.1111/j.1468-5957.2010.02207.x |
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2009 Journal Article Market's perception of deferred tax accrualsChang, Cheryl, Herbohn, Kathleen and Tutticci, Irene (2009). Market's perception of deferred tax accruals. Accounting and Finance, 49 (4), 645-673. doi: 10.1111/j.1467-629X.2009.00307.x |
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2009 Journal Article Multidimensional performance measurement systems – A promising approach for the management of enterprises and administrations in the forest sector? – Results of a case study in comparison with findings in US-American administrationsHartebrodt, C., Herbohn, K. F. and Herbohn, J. L. (2009). Multidimensional performance measurement systems – A promising approach for the management of enterprises and administrations in the forest sector? – Results of a case study in comparison with findings in US-American administrations. Allgemeine Forst- und Jagdzeitung (Journal for Forestry and Forest Science ), 180 (1-2), 22-35. |
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2009 Journal Article A preliminary investigation of the reporting of forest assets under international financial reporting standards. Eine erste studie zur rechnungslegung forstwirtschaftlicher vermogenswerte nach internationalen rechnungslegungstandardsHerbohn, K. (2009). A preliminary investigation of the reporting of forest assets under international financial reporting standards. Eine erste studie zur rechnungslegung forstwirtschaftlicher vermogenswerte nach internationalen rechnungslegungstandards. Centralblatt fuer das Gesamte Forstwesen, 126 (1-2), 21-37. |
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2008 Journal Article IFRS: Irritating, frustrating and really silly?Herbohn, K. F., Ke, Y. and Tutticci, I. (2008). IFRS: Irritating, frustrating and really silly?. Intheblack, 60-62. |
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2008 Journal Article Auditor reporting and earnings management: Some additional evidenceHerbohn, K. and Ragunathan, V. (2008). Auditor reporting and earnings management: Some additional evidence. Accounting and Finance, 48 (4), 575-601. doi: 10.1111/j.1467-629x.2007.00256.x |
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2007 Journal Article The horse has bolted: Revisiting the market reaction to going concern modifications of audit reportsHerbohn, K. F., Ragunathan, V. and Garsden, R. (2007). The horse has bolted: Revisiting the market reaction to going concern modifications of audit reports. Accounting and Finance, 47 (3), 473-493. doi: 10.1111/j.1467-629x.2007.00216.x |
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2006 Journal Article International Accounting Standard (IAS) 41: What are the implications for reporting forest assets?Herbohn, Kathleen F. and Herbohn, John L. (2006). International Accounting Standard (IAS) 41: What are the implications for reporting forest assets?. Small-Scale Forest Economics, Management and Policy, 5 (2), 175-189. doi: 10.1007/s11842-006-0009-1 |
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2006 Journal Article Accounting for SGARAs: A stocktake of accounting practice before compliance with AASB141 'Agriculture'Herbohn, K. F. (2006). Accounting for SGARAs: A stocktake of accounting practice before compliance with AASB141 'Agriculture'. Australian Accounting Review, 16 (2), 62-76. doi: 10.1111/j.1835-2561.2006.tb00361.x |
