Emeritus Professor Allan Hodgson
Emeritus Professor
School of Business
Room 351, Colin Clark Building, St. Lucia Campus
Book
Godfrey, Jayne, Hodgson, Allan, Tarca, Ann, Hamilton, Jane and Holmes, Scott (2010). Accounting Theory. Seventh ed. Brisbame, Qld, Australia: John Wiley and Sons.
Journal Articles
Albu, Cătălin N., Albu, Nadia, Hodgson, Allan and Xiong, Zhengling (2022). Governance in Romania: exploring the determinants of corporate insider trading. Journal of International Financial Management and Accounting, 33 (2), 307-336. doi: 10.1111/jifm.12144
Chowdhury, Hasibul, Hodgson, Allan and Hasan, Mostafa Monzur (2022). Does a competitive external labour market affect corporate social responsibility? Evidence from industry tournament incentives. Journal of Behavioral and Experimental Finance, 33 100617, 1-21. doi: 10.1016/j.jbef.2021.100617
Carran, Sophie, Hodgson, Allan, Saudagaran, Shahrokh M. and Xiong, Zhengling (2022). Do CSR ethics dominate weak shareholder protection? The case of corporate insider trading in Europe. European Journal of Finance, 29 (2), 1-30. doi: 10.1080/1351847X.2022.2026440
Hodgson, Allan, Inlakorn, Sirinuch, Lhaopadchan, Suntharee and Sabsombat, Nuthawut (2022). Diversity in diversity: the demand for and profitability of sub-boards in Thai listed corporations. International Journal of Business, 27 (3), 1-28.
Hodgson, Allan and Okunev, John (2021). Long term equity risk premiums in the UK and US: a cautionary tale of weak mean reversion. European Journal of Finance, 28 (17), 1-17. doi: 10.1080/1351847X.2021.2007150
Chowdhury, Hasibul, Hodgson, Allan and Pathan, Shams (2020). Do external labour market incentives constrain bad news hoarding? The CEO's industry tournament and crash risk reduction. Journal of Corporate Finance, 65 101774, 101774. doi: 10.1016/j.jcorpfin.2020.101774
Hodgson, Allan, Seamer, Michael and Uylangco, Katherine (2020). Does stronger corporate governance constrain insider trading? Asymmetric evidence from Australia. Accounting & Finance, 60 (3), 2665-2687. doi: 10.1111/acfi.12423
Aman, Hiroyuki, Beekes, Wendy, Berkman, Henk, Bohmann, Marc, Bradbury, Mike, Chapple, Ellie, Chang, Millicent, Clout, Victoria, Faff, Robert, Han, Jianlei, Hillier, David, Hodgson, Allan, Howieson, Bryan, Jona, Jonathan, Linnenluecke, Martina, Loncan, Tiago, McCredie, Bronwyn, Michayluk, David, Mroczkowski, Nick, Pan, Zheyao, Patel, Vinay, Podolski, Edward, Soderstrom, Naomi, Smith, Tom, Tanewski, George, Walsh, Kathleen, Wee, Marvin and Wright, Sue (2019). Responsible science: celebrating the 50-year legacy of using a registration-based framework. Pacific-Basin Finance Journal, 56, 129-150. doi: 10.1016/j.pacfin.2019.05.002
Banks, Louis, Hodgson, Allan and Russell, Mark (2018). The location of comprehensive income reporting – does it pass the financial analyst revision test?. Accounting Research Journal, 31 (4), 531-550. doi: 10.1108/ARJ-04-2017-0075
Hodgson, Allan, Lhaopadchan, Suntharee and Ratiu, Raluca (2018). Is advertising under-resourced in a growth market? Intangible endogeneity and informed trading issues. Accounting and Finance, 58 (S1), 343-373. doi: 10.1111/acfi.12276
Mi, Lin and Hodgson, Allan (2018). Real estate's information and volatility links with stock, bond and money markets. Accounting & Finance, 58 (S1), 465-491. doi: 10.1111/acfi.12375
Hodgson, Allan, Da Lim, Wei and Mi, Lin (2018). Insider sales vs. short selling: negative information trading in Australia. Pacific Basin Finance Journal, 48, 72-83. doi: 10.1016/j.pacfin.2017.12.009
Chen, Xiaoyan, Hodgson, Allan and Linnenluecke, Martina K. (2018). Transferring and trading on insider information in the United States and Australia: Just a case of happy hour drinks?. Accounting and Finance, 58 (S1), 83-95. doi: 10.1111/acfi.12321
Bilgic, F. Ayzer, Ho, Sandra, Hodgson, Allan and Xiong, Zhengling (2018). Do macro-economic crises determine accounting value relevance?. Accounting in Europe, 15 (3), 1-21. doi: 10.1080/17449480.2018.1514123
Budsaratragoon, Pornanong, Hillier, David, Hodgson, Allan and Lhaopadchan, Suntharee (2016). Asset allocations in a Thai defined contribution fund: a behavioural experiment conditioned on financial expertise. International Journal of Economics and Management, 10 (2), 319-339.
Budsaratragoon, Pornanong, Hillier, David, Hodgson, Allan and Lhaopadchan, Suntharee (2016). Asset allocations in a Thai defined contribution fund: a behavioural experiment conditioned by financial expertise. International Journal of Economics and Management, 10 (S2), 319-339.
Hillier, David, Hodgson, Allan and Ngole, Shaban (2015). IFRS and secrecy: assessing accounting value relevance across Africa. Journal of International Financial Management and Accounting, 27 (3), 237-268. doi: 10.1111/jifm.12043
Hodgson, Allan and Russell, Mark (2014). Comprehending comprehensive income. Australian Accounting Review, 24 (2), 100-110. doi: 10.1111/auar.12022
Zhong, Tian, Faff, Robert, Hodgson, Allan and Yao, Lee J. (2014). The role of board gender on the profitability of insider trading. International Journal of Accounting and Information Management, 22 (3), 180-193. doi: 10.1108/IJAIM-03-2013-0020
Clacher, Iain, Duboisée de Ricquebourg, Alan and Hodgson, Allan (2013). The value relevance of direct cash flows under international financial reporting standards. Abacus, 49 (3), 367-395. doi: 10.1111/abac.12010
Byrne, Alistair, Clacher, Iain, Hillier, David and Hodgson, Allan (2013). Assuming the worst: the shifting sands of pension accounting. Journal of Accounting and Management Information Systems, 12 (2), 190-212.
Bissessur, Sanjay and Hodgson, Allan (2012). Stock market synchronicity – An alternative approach to assessing the information impact of Australian IFRS. Accounting and Finance, 52 (1), 187-212. doi: 10.1111/j.1467-629X.2010.00388.x
Goncharov, Igor, Hodgson, Allan, Lhaopadchan, Suntharee and Sanabria, Sonia (2012). Asymmetric trading by insiders: comparing abnormal return and earnings prediction in Spain and Australia. Accounting and Finance, 53 (1), 163-184. doi: 10.1111/j.1467-629X.2011.00461.x
Budsaratragoon, Pornanong, Lhaopadchan, Suntharee, Clacher, Iain, Hillier, David and Hodgson, Allan (2012). Allowing flexible personal savings and investment choices in public sector pension plans - implications from an emerging economy. Accounting, Accountability and Performance, 17 (1-2), 1-21.
Veenman, David, Hodgson, Allan, van Praag, Bart and Zhang, Wei (2011). Decomposing executive stock option exercises: Relative information and incentives to manage earnings. Journal of Business Finance and Accounting, 38 (5-6), 536-573. doi: 10.1111/j.1468-5957.2011.02239.x
Goncharov, Igor and Hodgson, Allan (2011). Measuring and reporting income in Europe. Journal of International Accounting Research, 10 (1), 27-59. doi: 10.2308/jiar.2011.10.1.27
Hodgson, Allan, Lhaopadchan, Suntharee and Buakes, Sitapa (2011). How informative is the Thai corporate governance index? A financial approach. International Journal of Accounting and Information Management, 19 (1), 53-79. doi: 10.1108/18347641111105935
Albu, Cătălin Nicolae, Albu, Nadia, Faff, Robert and Hodgson, Allan (2011). Accounting competencies and the changing role of accountants in emerging economies: The Case of Romania. Accounting in Europe, 8 (2), 155-184. doi: 10.1080/17449480.2011.621395
Nguyen, Hoa, Faff, Robert and Hodgson, Allan (2010). Corporate usage of financial derivatives, information asymmetry, and insider trading. Journal of Futures Markets, 30 (1), 25-47. doi: 10.1002/fut.20402
Dobre, Mirela and Hodgson, Allan (2010). Controlul intern si credibilitatea situatiilor financiare - noi directii de cercetare pe plan international. Audit Financiar, 8 (11), 25-31.
Hodgson, Victoria L. and Hodgson, Allan (2008). Marketing communication expenditures and financial capital - The impact of marketing as an option. Australian Journal of Management, 33 (2), 333-353. doi: 10.1177/031289620803300206
Hillier, David, Hodgson, Allan, Stevenson-Clarke, Peta and Lhaopadchan, Suntharee (2008). Accounting window dressing and template regulation: A case study of the Australian credit union industry. Journal of Business Ethics, 83 (3), 579-593. doi: 10.1007/s10551-007-9640-9
Brimble, Mark and Hodgson, Allan (2007). On the intertemporal value relevance of conventional financial accounting in Australia. Accounting and Finance, 47 (4), 599-622. doi: 10.1111/j.1467-629x.2007.00241.x
Brimble, Mark and Hodgson, Allan (2007). Assessing the risk relevance of accounting variables in diverse economic conditions. Managerial Finance, 33 (8), 553-573. doi: 10.1108/03074350710760296
Hodgson, Allan and van Praag, Bart (2006). Information trading by corporate insiders based on accounting accruals: Forecasting economic performance. Accounting and Finance, 46 (5), 819-842. doi: 10.1111/j.1467-629x.2006.00206.x
Hodgson, Allan, Masih, A. Mansur M. and Masih, Rumi (2006). Futures trading volume as a determinant of prices in different momentum phases. International Review of Financial Analysis, 15 (1), 68-85. doi: 10.1016/j.irfa.2004.10.014
Faff, Robert W., Hodgson, Allan and Kremmer, Michael L. (2005). An investigation of the impact of interest rates and interest rate volatility on Australian financial sector stock return distributions. Journal of Business Finance and Accounting, 32 (5/6), 1001-1031. doi: 10.1111/j.0306-686X.2005.00620.x
Annaert, Jan, DeCeuster, Mark and Hodgson, Allan (2005). Excluding sum stable distributions as an explanation of second moment condition failure - the Australian evidence. Investment Management and Financial Innovations, 2 (1), 30-38.
Finn, F. J. and Hodgson, A. (2005). Takeover activity in Australia: Endogenous and exogeneous influences. Accounting and Finance, 45 (3), 375-394. doi: 10.1111/j.1467-629x.2004.00125.x
Stephenson-Clarke, Peta and Hodgson, Allan (2005). Estimating the value added by Big 8/6/5 auditors using earnings and cash response coefficients. Accounting Research Journal, 18 (1), 21-33. doi: 10.1108/10309610580000672
Whincop, Michael J., Hillier, David J., Hodgson, Allan and Marshall, Andrew (2004). An economic analysis of trading on private information by external administrators: international comparisons. Journal of Corporate Law Studies, 4 (2), 421-464. doi: 10.1080/14735970.2004.11419925
De Ceuster, Marc, Flanagan, Liam, Hodgson, Allan and Tahir, Mohammad I. (2003). Determinants of derivative usage in the life and general insurance industry: the Australian evidence. Review of Pacific Basin Financial Markets and Policies, 6 (4), 405-431. doi: 10.1142/S0219091503001146
Hodgson, Allan, Masih, Abul and Masih, Rumi (2003). Price discovery between informationally linked markets during different trading phases. Journal of Financial Research, 26 (1), 77-95. doi: 10.1111/1475-6803.00046
Faff, Robert W., Hodgson, Allan and Saudagaran, Shahrokh (2002). International cross-listings towards more liquid markets: the impact on domestic firms. Journal of Multinational Financial Management, 12 (4-5), 365-390. doi: 10.1016/S1042-444X(02)00016-6
Hodgson, Allan and Stevenson-Clarke, Peta (2000). Earnings, cashflows and returns: functional relations and the impact of firm size. Accounting and Finance, 40 (1), 51-73. doi: 10.1111/1467-629X.00035
Hodgson, Allan and Stevenson-Clarke, Peta (2000). Accounting variables and stock returns: the impact of leverage. Pacific Accounting Review, 12 (2), 37-64. doi: 10.1108/eb037952
Brailsford, Timothy J., Frino, Alex, Hodgson, Allan and West, Andrew (1999). Stock market automation and the transmission of information between spot and futures markets. Journal of Multinational Financial Management, 9 (3-4), 247-264.
Hodgson, Allan and McCall, Liddy (1998). Differential response from interim accounting earnings and overnight macro information. Asia-Pacific Journal of Accounting, 5 (2), 223-240. doi: 10.1080/10293574.1998.10510542
Hodgson, Allan (1998). Endogenous and exogenous determinants of interest rates. Journal of Multinational Financial Management, 8 (2-3), 249-263.
Brailsford, Tim and Hodgson, Allan (1997). Mispricing in stock index futures: a re-examination using the SPI. Australian Journal of Management, 22 (1), 21-45. doi: 10.1177/031289629702200102
Hodgson, Allan (1996). Information transfer, microstructures and intraday price return spikes. Accounting and Finance, 36 (2), 229-257. doi: 10.1111/j.1467-629X.1996.tb00308.x
Hodgson, Allan, Okunev, John and Willett, Roger (1993). Accounting for intangibles: a theoretical perspective. Accounting and Business Research, 23 (90), 138-150. doi: 10.1080/00014788.1993.9729871
Hodgson, Allan and Okunev, John (1992). An alternative approach for determining hedge ratios for futures contracts. Journal of Business Finance and Accounting, 19 (2), 211-224. doi: 10.1111/j.1468-5957.1992.tb00620.x
Hodgson, Allan and Nicholls, Des (1991). The impact of index futures markets on Australian sharemarket volatility. Journal of Business Finance & Accounting, 18 (2), 267-280. doi: 10.1111/j.1468-5957.1991.tb00593.x
Brace, Alan and Hodgson, Allan (1991). Index futures options in Australia ‐an empirical focus on volatility. Accounting & Finance, 31 (2), 13-30. doi: 10.1111/j.1467-629X.1991.tb00161.x
Tippett, Mark and Hodgson, Allan (1984). The inflation adjustment of corporate accounts: the case of monetary items. Accounting and Finance, 24 (2), 45-61. doi: 10.1111/j.1467-629X.1984.tb00060.x
Conference Papers
Malik, Ihtisham, Hodgson, Allan, Faff, Robert and Xiong, Zhengling (2020). Does corporate insider trading predict natural disaster outcomes?: evidence from tropical storms in the US. 43rd Annual Congress European Accounting Association (EAA), Bucharest, Romania, 27-29 May 2020.
Malik, Ihtisham, Hodgson, Allan and Faff, Robert (2019). Natural disaster and the profitability of insider trading. 12th International Accounting and Finance Doctoral Symposium, Milan, Italy, 9-11 June 2019.
Malik, Ihtisham, Hodgson, Allan, Faff, Robert and Xiong, Zhengling (2019). Does corporate insider trading predict natural disaster outcomes?: evidence from tropical storms in the U.S.. 9th Annual Finance Research Network Conference (FIRN 2019), Byron Bay, NSW, Australia, 20-22 November 2019.
Banks, Louis, Hodgson, Allan and Russell, Mark (2016). Is comprehensive income component reporting superior? A focus on analyst revisions and reporting location. 4th International Scientific Conference on IFRS - Global Rules and Local Use, Prague, Czech Republic, 29-30 September 2016. Prague, Czech Republic: Anglo-American University.
Finn, F. J. and Hodgson, A. (2000). A re-examination of the determinants of aggregate takeover activity. 7th APFA Annual Conference, Shanghai, 24-26 July, 2000. Hong Kong: APFA.