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2024

Journal Article

The value relevance of a firm's carbon risk profile

Millar, Ingrid, Clarkson, Peter and Herbohn, Kathleen (2024). The value relevance of a firm's carbon risk profile. Abacus. doi: 10.1111/abac.12344

The value relevance of a firm's carbon risk profile

2023

Journal Article

The impact of board ethnic diversity and Chief Executive Officer role on corporate social responsibility

Do, 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

The impact of board ethnic diversity and Chief Executive Officer role on corporate social responsibility

2022

Conference Publication

Business strategy, carbon mitigation activities and investors' assessed emissions valuation penalty

Clarkson, P.M., Herbohn, K. and Zou, Y. (2022). Business strategy, carbon mitigation activities and investors' assessed emissions valuation penalty. 2022 Accounting and Finance Association of Australia and New Zealand (AFAANZ Conference), Melbourne, VIC, Australia, 4-6 July 2022.

Business strategy, carbon mitigation activities and investors' assessed emissions valuation penalty

2022

Conference Publication

Evaluating the role of business and environmental non-profit organisations in climate policy formation

Rashidi, P. and Herbohn, K. (2022). Evaluating the role of business and environmental non-profit organisations in climate policy formation. Australian International Political Economy Network (AIPEN) Workshop, St Lucia, QLD, Australia, 3-4 February 2022.

Evaluating the role of business and environmental non-profit organisations in climate policy formation

2022

Book Chapter

The state of climate change-related risk disclosures and the way forward

Herbohn, Kathleen, Clarkson, Peter and Wallis, Mark (2022). The state of climate change-related risk disclosures and the way forward. Handbook of accounting and sustainability. (pp. 343-364) edited by Carol Adams. Cheltenham, United Kingdom: Edward Elgar Publishing. doi: 10.4337/9781800373518.00029

The state of climate change-related risk disclosures and the way forward

2021

Conference Publication

Asset impairment announcements: the dual effects of relevance and credibility

Clarkson, P. M., Herbohn, K., Jain, A. and Liu, J. (2021). Asset impairment announcements: the dual effects of relevance and credibility. 2021 Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference, Virtual, 5-7 July 2021.

Asset impairment announcements: the dual effects of relevance and credibility

2021

Conference Publication

Business strategy, carbon mitigation activities and investors' assessed emissions valuation penalty

Clarkson, P.M., Herbohn, K. and Zou, Y. (2021). Business strategy, carbon mitigation activities and investors' assessed emissions valuation penalty. Virtual Congress of the European Accounting Association (EAA), Virtual Congress, 26-28 May 2021.

Business strategy, carbon mitigation activities and investors' assessed emissions valuation penalty

2020

Journal Article

The relationship between a firm's information environment and its cash holding decision

Clarkson, 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

The relationship between a firm's information environment and its cash holding decision

2019

Conference Publication

The credibility of the big four Australian banks' management of climate change risk exposure

Herbohn., K. and Clarkson, P.M. (2019). The credibility of the big four Australian banks' management of climate change risk exposure. 9th Asia-Pacific Inter-Disciplinary (APIRA) Conference, Auckland, New Zealand, 1 - 3 July 2019.

The credibility of the big four Australian banks' management of climate change risk exposure

2019

Conference Publication

The relation between board ethnic diversity, CEO power and corporate social responsibility: Evidence from Australia

Do, T. and Herbohn, K. (2019). The relation between board ethnic diversity, CEO power and corporate social responsibility: Evidence from Australia. 2019 Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference, Brisbane, QLD, Australia, 7-9 July 2019.

The relation between board ethnic diversity, CEO power and corporate social responsibility: Evidence from Australia

2019

Conference Publication

The value relevance of a firm's carbon profile

Millar, I., Clarkson, P.M. and Herbohn, K. (2019). The value relevance of a firm's carbon profile. Hawaii Accounting Research Conference (HARC), Honolulu, Hawai'i, 2-5 January 2019. Honolulu, Hawai'i: University of Hawai’i at Mānoa (UHM).

The value relevance of a firm's carbon profile

2017

Journal Article

Evidence on whether banks consider carbon risk in their lending decisions

Herbohn, 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

Evidence on whether banks consider carbon risk in their lending decisions

2017

Conference Publication

The implicity assurance of carbon risk by banks

Herbohn, K., Gao, T. and Clarkson, P.M. (2017). The implicity assurance of carbon risk by banks. 2017 Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference, Adelaide, SA, Australia, 2-4 July 2017.

The implicity assurance of carbon risk by banks

2017

Book

Issues in financial accounting

Henderson, Scott, Peirson, Graham, Herbohn, Kathy, Artiach, Tracy and Howieson, Bryan (2017). Issues in financial accounting. 16th ed. Frenchs Forest, NSW, Australia: Pearson Australia.

Issues in financial accounting

2016

Conference Publication

Carbon risk: A contemporary business challenge and the role of bank monitoring

Herbohn, K. , Gao, T. and Clarkson, P.M. (2016). Carbon risk: A contemporary business challenge and the role of bank monitoring. 8th Asia-Pacific Interdisciplinary Research in Accounting Conference (APIRA 2016) , Melbourne, VIC, Australia, 13-15 July 2016.

Carbon risk: A contemporary business challenge and the role of bank monitoring

2016

Journal Article

Carbon risk, carbon risk awareness and the cost of debt financing

Jung, 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

Carbon risk, carbon risk awareness and the cost of debt financing

2016

Journal Article

The market response to beating after-tax earnings targets revisited using analysts' pre-tax earnings forecasts and concurrent tax note disclosures

Herbohn, 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

The market response to beating after-tax earnings targets revisited using analysts' pre-tax earnings forecasts and concurrent tax note disclosures

2014

Journal Article

Corporate social responsibility: the link between sustainability disclosure and sustainability performance

Herbohn, 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

Corporate social responsibility: the link between sustainability disclosure and sustainability performance

2014

Journal Article

Women and the prospects for partnership in professional accountancy firms

Whiting, 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

Women and the prospects for partnership in professional accountancy firms

2014

Book

Issues in financial accounting

Henderson, Scott, Peirson, Graham, Herbohn, Kathy, Artiach, Tracy and Howieson, Bryan (2014). Issues in financial accounting. 15th ed. Frenchs Forest, Australia: Pearson Australia.

Issues in financial accounting