19972019
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Research Output 1997 2019

  • 25 Article
  • 5 Commissioned Report
  • 2 Conference Paper
2019

Boardroom backscratching and audit fees

Hanlon, D., Khedmati, M. & Lim, E. K. Y., May 2019, In : Auditing. 38, 2, p. 179-206 29 p.

Research output: Contribution to journalArticleResearchpeer-review

1 Citation (Scopus)

Is financial reporting still useful? Australian evidence

Davern, M., Gyles, N., Hanlon, D. & Pinnuck, M., Mar 2019, In : Abacus. 55, 1, p. 237-272 36 p.

Research output: Contribution to journalArticleResearchpeer-review

Mandatory accounting change and debt covenant violation: additional evidence from SFAS 150

Hanlon, D., Aug 2019, In : Australian Journal of Management. 44, 3, p. 355-387 33 p.

Research output: Contribution to journalArticleResearchpeer-review

2018

Decision-Usefulness in Financial Reports: Research Report No.3: The Effect of Industry on the Relevance of Financial Reports for Investor Decision Making

Davern, M., Gyles, N., Hanlon, D. & Pinnuck, M., 2018, Melbourne VIC Australia: CPA Australia. 15 p.

Research output: Book/ReportCommissioned ReportOther

Open Access
File

Decision-Usefulness in Financial Reports: Research Report No.5: The Decision-Usefulness of Financial Reports and the Future of (Financial) Reporting

Davern, M., Gyles, N., Hanlon, D. & Pinnuck, M., 2018, Melbourne VIC Australia: CPA Australia. 10 p.

Research output: Book/ReportCommissioned ReportOther

Open Access
File

Decision-Usefulness in Financial Reports: Research Report No.1: Are Financial Reports Still Useful to Investors?

Davern, M., Gyles, N., Hanlon, D. & Pinnuck, M., 2018, Melbourne VIC Australia: CPA Australia. 20 p.

Research output: Book/ReportCommissioned ReportOther

Open Access
File

Decision-Usefulness in Financial Reports: Research Report No.2: Relevance of Alternative Performance Measures and Non-Financial Information for Investor Decision Making in Australia

Davern, M., Gyles, N., Hanlon, D. & Pinnuck, M., 2018, Melbourne VIC Australia: CPA Australia. 17 p.

Research output: Book/ReportCommissioned ReportOther

Open Access
File
Open Access
File
6 Citations (Scopus)

The influence of business strategy on annual report readability

Lim, E. K. Y., Chalmers, K. & Hanlon, D., 1 Jan 2018, In : Journal of Accounting and Public Policy. 37, 1, p. 65-81 17 p.

Research output: Contribution to journalArticleResearchpeer-review

2015

Tax base erosion through thin capitalisation: consequences of Australian reforms and the tax accounting interface

Hanlon, D. & Nethercott, L., 2015, In : Australian Tax Review. 44, 4, p. 219-227 9 p.

Research output: Contribution to journalArticleResearchpeer-review

2014
4 Citations (Scopus)

The value relevance of deferred tax attributed to asset revaluations

Hanlon, C. D., Navissi, F. & Soepriyanto, G., 2014, In : Journal of Contemporary Accounting and Economics. 10, 2, p. 87 - 99 13 p.

Research output: Contribution to journalArticleResearchpeer-review

2013
1 Citation (Scopus)

Capital gains tax, supply-driven trading and ownership structure: Direct evidence of the lock-in effect

Hanlon, C. D. & Pinder, S., 2013, In : Accounting and Finance. 53, 2, p. 419 - 439 21 p.

Research output: Contribution to journalArticleResearchpeer-review

Tax-induced earnings management within a dividend imputation system

Balachandran, B., Hanlon, C. D. & Tu, H. C., 2013, In : Australian Tax Forum. 28, 3, p. 555 - 582 28 p.

Research output: Contribution to journalArticleResearchpeer-review

2012

The value relevance of fair value accounting: evidence from the real estate industry

Garg, M. & Hanlon, D., 2012, In : Corporate Ownership and Control. 9, 4, p. 408-417 10 p.

Research output: Contribution to journalArticleResearchpeer-review

Open Access
2011
5 Citations (Scopus)

Assessing the success of a discipline-based communication skills development and enhancement program in a graduate accounting course

Barratt, C., Hanlon, D. & Rankin, M., 2011, In : Higher Education Research and Development. 30, 6, p. 681 - 695 15 p.

Research output: Contribution to journalArticleResearchpeer-review

2008

The effect of external advisors on the GST compliance costs of businesses in Australia

Hanlon, D., 2008, In : Asia Pacific Journal of Taxation. 12, 2, p. 93 - 108 16 p.

Research output: Contribution to journalArticleResearchpeer-review

2007
6 Citations (Scopus)

An empirical investigation of whether Australian capital gains tax reforms influence individual investor behaviour

Hanlon, D. & Pinder, S., 2007, In : Pacific Basin Finance Journal. 15, 5, p. 481 - 493 13 p.

Research output: Contribution to journalArticleResearchpeer-review

2005

Foreign currency translation: the beginning of a new era

Hanlon, D. & Nethercott, L., 2005, In : Australasian Tax Teachers Association. Journal. 1, 1, p. 95 - 109 15 p.

Research output: Contribution to journalArticleResearchpeer-review

Share option grants: a myriad of accounting and tax prescriptions

Chalmers, K. & Hanlon, D., 2005, In : Australian Tax Forum. 20, 3, p. 465 - 496 32 p.

Research output: Contribution to journalArticleResearchpeer-review

The increasing divergence between acounting practice and taxation law: the case of in-substance debt defeasance

Hanlon, D. & Nethercott, L. J., 2005, In : Australian Tax Forum. 20, 1, p. 101 - 125 25 p.

Research output: Contribution to journalArticleResearchpeer-review

The taxation consequences of adopting international financial reporting standards in Australia

Nethercott, L. J. & Hanlon, D., 2005, In : Asia Pacific Journal of Taxation. 9, 1, p. 34 - 49 16 p.

Research output: Contribution to journalArticleResearchpeer-review

2004

Complying with the thin capitalisation rules: the new burdens imposed by the international financial reporting standards

Nethercott, L. J. & Hanlon, D., 2004, In : Australian Tax Review. 33, 4, p. 191 - 203 13 p.

Research output: Contribution to journalArticleResearchpeer-review

2003

In-substance debt defeasance: an international comparison

Hanlon, D. & Nethercott, L. J., 2003, 2003 Hawaii International Conference on Business - Conference Proceedings. Burge, A. (ed.). Hawaii USA: The Publisher, p. 1 - 30 30 p.

Research output: Chapter in Book/Report/Conference proceedingConference PaperResearchpeer-review

2002

When is goodwill not goodwill? The accounting and taxation implications

Nethercott, L. & Hanlon, C. D., 2002, In : Australian Accounting Review. 12, 1, p. 55 - 63 9 p.

Research output: Contribution to journalArticleResearchpeer-review

2001

The Association Between Cognitive Style and Accounting Student's Preference for Cooperative Learning: An Empirical Investigation

Ramsay, A. L., Hanlon, C. D. & Smith, D., 2001, In : Journal of Accounting Education. 18, 3, p. 215 - 228 14 p.

Research output: Contribution to journalArticleResearchpeer-review

2000

Thin capitalisation legislation and the Australia/United States double tax convention: can they work together?

Hanlon, D., 2000, In : Journal of Australian Taxation. 3, 1, p. 4-21 18 p.

Research output: Contribution to journalArticleResearchpeer-review

1998

An examination of the operation of thin capitalization legislation: a global perspective

Hanlon, D., 1998, World Multiconference on Systemics, Cybernetics and Informatics . International Institute of Informatics and Systemics, IIIS, Vol. 4. p. 320-327 8 p.

Research output: Chapter in Book/Report/Conference proceedingConference PaperOtherpeer-review

Foreign currency translation: accounting and tax practices

Hanlon, D., 1998, In : CPA Communique. 87, p. 1-4 4 p.

Research output: Contribution to journalArticleResearch

Thin capitalization rules: an Anglo-American comparison

Richardson, G. A., Hanlon, D. & Nethercott, L. J., 1998, In : International Tax Journal. p. 36 - 66 31 p.

Research output: Contribution to journalArticleResearchpeer-review

1997

A Critical Review of the Thin Capitalization Rules in the Asia-Pacific Region

Richardson, G. A. & Hanlon, D., 1997, In : Asia-Pacific Tax Bulletin. 3, 8, p. 239-252 15 p.

Research output: Contribution to journalArticleOther

Target Costing: The Key to Contemporary Cost Management

Hanlon, D., 1997, In : CPA Communique. p. 1 - 4 4 p.

Research output: Contribution to journalArticleOther

Tax-effect accounting: the balance sheet approach

Hanlon, D., 1997, In : CPA Communique. 69, p. 1-4 4 p.

Research output: Contribution to journalArticleResearch