Greg Clinch

Macquarie Business School

Eastern Rd.

North Ryde

Sydney, NSW 2109

United States

SCHOLARLY PAPERS

27

DOWNLOADS
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Top 3,967

in Total Papers Downloads

11,706

SSRN CITATIONS
Rank 4,410

SSRN RANKINGS

Top 4,410

in Total Papers Citations

79

CROSSREF CITATIONS

221

Scholarly Papers (27)

Scale Effects in Capital Markets-Based Accounting Research

Journal of Business Finance and Accounting, Forthcoming
Number of pages: 65 Posted: 31 Jan 2000 Last Revised: 13 Jan 2009
Mary E. Barth and Greg Clinch
Stanford University - Graduate School of Business and Macquarie Business School
Downloads 2,677 (5,532)
Citation 29

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Scale Effects, Capital Markets, Book Value, Earnings

Scale Effects in Capital Markets-Based Accounting Research

Journal of Business Finance & Accounting, Vol. 36, Nos. 3-4, pp. 253-288, April/May 2009
Number of pages: 36 Posted: 12 May 2009
Mary E. Barth and Greg Clinch
Stanford University - Graduate School of Business and Macquarie Business School
Downloads 3 (765,913)
Citation 19
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2.

What Do Accruals Tell Us About Future Cash Flows?

Review of Accounting Studies, Vol. 21, Pages 768-807, 2016
Number of pages: 64 Posted: 14 Mar 2016 Last Revised: 15 Aug 2016
Mary E. Barth, Greg Clinch and Doron Israeli
Stanford University - Graduate School of Business, Macquarie Business School and IDC Herzliya - Arison School of Business
Downloads 1,355 (16,883)
Citation 8

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Accruals, Cash flows, Earnings, Forecasting, Valuation

3.

The Usefulness of Direct and Indirect Cash Flow Disclosures

Review of Accounting Studies, Vol. 7, No. 4, 2002
Number of pages: 44 Posted: 02 Feb 2001 Last Revised: 25 Dec 2010
Greg Clinch, Baljit K. Sidhu and Samantha Sin
Macquarie Business School, UNSW Australia Business School, School of Accounting and Macquarie University - Faculty of Business and Economics
Downloads 1,212 (19,953)
Citation 9

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4.

Market Effects of Recognition and Disclosure

Journal of Accounting Research, Vol. 41, 2003
Number of pages: 44 Posted: 26 Oct 2000 Last Revised: 25 Dec 2010
Mary E. Barth, Greg Clinch and Toshi Shibano
Stanford University - Graduate School of Business, Macquarie Business School and Thunderbird, School of Global Management - Accounting
Downloads 1,105 (22,918)
Citation 5

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Market performance, market effects, accounting, recognition, disclosure

5.

Adoption of International Financial Reporting Standards: Impact on the Value Relevance of Intangible Assets

Australian Accounting Review, Vol. 18, No. 46, pp. 237-247, 2008
Number of pages: 32 Posted: 05 Jan 2011
Keryn Chalmers, Greg Clinch and Jayne M. Godfrey
Monash University - Department of Accounting, Macquarie Business School and University of Auckland
Downloads 761 (38,838)
Citation 3

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Intangible Assets, IFRS, Value relevance

6.

Changes in Value Relevance of Financial Information Upon IFRS Adoption: Evidence from Australia

Australian Journal of Management, Vol. 36, No. 2, 2011
Number of pages: 38 Posted: 20 Jan 2009 Last Revised: 22 Sep 2011
Keryn Chalmers, Greg Clinch and Jayne M. Godfrey
Monash University - Department of Accounting, Macquarie Business School and University of Auckland
Downloads 567 (57,198)

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Accounting information, IFRS, Value relevance

7.

The Effect of IFRS Adoption on Accounting Quality and Market Liquidity: The Impact of Family Control

2014 Financial Markets & Corporate Governance Conference
Number of pages: 37 Posted: 25 Jan 2014 Last Revised: 30 Apr 2018
Sidney Leung and Greg Clinch
City University of Hong Kong (CityUHK) - Department of Accountancy and Macquarie Business School
Downloads 523 (63,368)
Citation 1

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IFRS adoption, accounting quality, market liquidity, family ownership, family

Intangible Assets, IFRS, and Analysts’ Earnings Forecasts

Accounting and Finance, Forthcoming
Number of pages: 39 Posted: 10 Dec 2010 Last Revised: 22 Sep 2011
Monash University - Department of Accounting, Macquarie Business School, University of Auckland and affiliation not provided to SSRN
Downloads 459 (73,743)

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IFRS, Analysts Forecasts, Intangible Assets

Intangible Assets, IFRS and Analysts’ Earnings Forecasts

Accounting & Finance, Vol. 52, Issue 3, pp. 691-721, 2012
Number of pages: 31 Posted: 09 Sep 2012
Monash University - Department of Accounting, Macquarie Business School, University of Auckland and affiliation not provided to SSRN
Downloads 2 (777,253)
Citation 1
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Analysts’ forecasts, International financial reporting standards, Intangible assets

Audit Quality and Information Asymmetry Between Traders

Accounting and Finance, Forthcoming
Number of pages: 29 Last Revised: 22 Sep 2011
Greg Clinch, Donald J. Stokes and Tingting Zhu
Macquarie Business School, Monash University and East China Normal University (ECNU)
Downloads 437 (78,223)

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Audit quality, information asymmetry, earnings quality

Audit Quality and Information Asymmetry between Traders

Accounting & Finance, Vol. 52, Issue 3, pp. 743-765, 2012
Number of pages: 23 Posted: 09 Sep 2012
Greg Clinch, Donald J. Stokes and Tingting Zhu
Macquarie Business School, Monash University and East China Normal University (ECNU)
Downloads 0
Citation 1
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Audit quality, Information asymmetry, Earnings quality

10.

Short Selling and Firms’ Disclosure of Bad News: Evidence from Regulation SHO

Journal of Financial Reporting 2019
Number of pages: 51 Posted: 17 Apr 2015 Last Revised: 20 Apr 2019
Greg Clinch, Wei Li and Yunyan Zhang
Macquarie Business School, University of Adelaide and University of Melbourne
Downloads 417 (83,479)
Citation 2

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Short selling, Voluntary disclosure, Litigation risk

11.
Downloads 357 ( 99,833)
Citation 24

Voluntary Disclosure and the Cost of Capital

Number of pages: 35 Posted: 16 Nov 2013
Greg Clinch and Robert E. Verrecchia
Macquarie Business School and University of Pennsylvania - Accounting Department
Downloads 357 (99,097)
Citation 24

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Cost of capital, voluntary disclosure

Voluntary Disclosure and the Cost of Capital

Australian Journal of Management, Vol. 40, No. 2, 2015
Posted: 06 Jun 2015
Greg Clinch and Robert E. Verrecchia
Macquarie Business School and University of Pennsylvania - Accounting Department

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cost of capital, voluntary disclosure

12.

The Value Relevance of IFRS Earnings Totals and Subtotals and Non-GAAP Performance Measures

Number of pages: 37 Posted: 25 May 2018
Greg Clinch, Ann Tarca and Marvin Wee
Macquarie Business School, University of Western Australia and Australian National University (ANU)
Downloads 298 (121,675)
Citation 3

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IFRS, IASB, performance reporting, underlying earnings, pro forma earnings, street earnings, non-GAAP earnings, alternative performance measures

Disclosure Quality, Diversification and the Cost of Capital

Number of pages: 23 Posted: 16 Nov 2013
Greg Clinch
Macquarie Business School
Downloads 283 (127,740)
Citation 2

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Cost of capital, disclosure quality, diversification

Disclosure Quality, Diversification and the Cost of Capital

Australian Journal of Management, Vol. 38, No. 3, 2013
Posted: 11 Dec 2013
Greg Clinch
Macquarie Business School

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Cost of capital, disclosure quality, diversification

14.

Information in Mandatory and Voluntary Earnings Announcement Date Forecasts

Stanford University Graduate School of Business Research Paper No. 18-20
Number of pages: 60 Posted: 23 Apr 2018 Last Revised: 21 Apr 2020
Mary E. Barth, Greg Clinch and Paul Ma
Stanford University - Graduate School of Business, Macquarie Business School and University of Minnesota
Downloads 213 (170,030)

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forecasts of earnings announcement dates, mandatory forecasting, private information precision, voluntary disclosure, informational tradeoffs

Information and the Cost of Capital: The Easley-O’Hara (2004) Model with Endogenous Information Acquisition

Australian Journal of Management, Vol. 36, No. 1, pp. 5-14, 2011
Number of pages: 11 Posted: 05 May 2011
Greg Clinch and Brett Lombardi
Macquarie Business School and University of Chicago - Booth School of Business
Downloads 210 (172,065)

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cost of capital, endogenous information acquisition

Information and the Cost of Capital: The Easley-O’Hara (2004) Model with Endogenous Information Acquisition

Australian Journal of Management, Vol. 36, No. 1, 2011
Posted: 05 Feb 2012
Greg Clinch and Brett Lombardi
Macquarie Business School and University of Chicago - Booth School of Business

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cost of capital, endogenous information acquisition

16.

Exploring Comparability in Disclosure of Non-IFRS Performance Measures

Number of pages: 32 Posted: 28 Mar 2019
Greg Clinch, Ann Tarca and Marvin Wee
Macquarie Business School, University of Western Australia and Australian National University (ANU)
Downloads 178 (200,187)

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IFRS Standards, IASB, primary financial statements, performance reporting, voluntary disclosure, underlying earnings, pro forma earnings, street earnings, non-GAAP earnings, management performance measures, comparability

17.
Downloads 178 (200,187)
Citation 11

The Accrual Anomaly: Australian Evidence

Accounting and Finance, Forthcoming
Number of pages: 28 Posted: 19 Dec 2010 Last Revised: 17 Feb 2011
Macquarie Business School, Pricewaterhousecoopers, Australia, University of Technology Sydney (UTS) and University of Technology Sydney, Accounting Discipline Group
Downloads 177 (201,178)
Citation 1

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Financial reporting, accrual anomaly

The Accrual Anomaly: Australian Evidence

Accounting & Finance, Vol. 52, Issue 2, pp. 377-394, 2012
Number of pages: 18 Posted: 21 Apr 2012
Macquarie Business School, Pricewaterhousecoopers, Australia, University of Technology Sydney (UTS) and University of Technology Sydney, Accounting Discipline Group
Downloads 1 (791,365)
Citation 2
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Financial reporting, Accrual anomaly

18.

Predicting Failure of Developmental Gold Mining Projects

Australian Accounting Review, Forthcoming
Number of pages: 23 Posted: 05 Jan 2011
Andrew Ferguson, Greg Clinch and Stephen Kean
Department of Accounting, UTS, Macquarie Business School and University of Otago
Downloads 163 (215,728)
Citation 2

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Failure Prediction, Gold Mining

19.

The Association Between Earnings and Returns and Macroeconomic Performance: Evidence from Australia, the U.S., and China

Australian Accounting Review, March 2011
Number of pages: 24 Posted: 16 Dec 2010 Last Revised: 22 Sep 2011
Greg Clinch and Zi Wei
Macquarie Business School and affiliation not provided to SSRN
Downloads 109 (294,451)

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general economic conditions, the earnings-returns relation

20.

A Note on Information and the Cost of Capital: The Easley-O’Hara (2004) Model with Endogenous Information Acquisition

Australian Journal of Management, April 2011
Number of pages: 15 Posted: 14 Dec 2010 Last Revised: 25 Jan 2011
Greg Clinch and Brett Lombardi
Macquarie Business School and University of Chicago - Booth School of Business
Downloads 99 (314,166)

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cost of capital, endogenous information acquisition

21.

Capital Gains Taxes and the Market Response to Public Announcements in Alternative Tax Regimes

Number of pages: 43 Posted: 12 Dec 2008 Last Revised: 01 Jun 2009
Greg Clinch and Mahmoud Odat
Macquarie Business School and University of Technology, Sydney
Downloads 63 (408,570)

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Capital Gains Tax, Public Announcements, Trading Volume

22.

Capital Gains Taxes and the Market Response to Earnings Announcements

Number of pages: 50 Posted: 15 Jul 2017 Last Revised: 04 Aug 2018
Macquarie Business School, Utah State University - School of Accountancy, Miami University and University of Technology, Sydney
Downloads 37 (510,953)

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Shareholder Taxes, Stock Price, Earnings Suprise, Earnings Response Coefficient

23.

Islamic Bank Incentives and Discretionary Loan Loss Provisions

Pacific-Basin Finance Journal, Vol. 28, 2014
Posted: 31 May 2018
Greg Clinch, Sayd Farook and M. Kabir Hassan
Macquarie Business School, Thomson Reuters and University of New Orleans - College of Business Administration - Department of Economics and Finance

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Discretionary Loan-Loss Reserve, Islamic Banks, Conventional Banks, Profit Distribution Management

24.

Profit Distribution Management by Islamic Banks: An Empirical Investigation

Quarterly Review of Economics and Finance, Vol. 52, 2012
Posted: 21 May 2018
Greg Clinch, Sayd Farook and M. Kabir Hassan
Macquarie Business School, Thomson Reuters and University of New Orleans - College of Business Administration - Department of Economics and Finance

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Earnings management, profit distribution, Islamic banking

25.

Changes in Value Relevance of Accounting Information Upon IFRS Adoption: Evidence from Australia

Australian Journal of Management, Vol. 36, No. 2, 2011
Posted: 04 Feb 2012
Keryn Chalmers, Greg Clinch and Jayne M. Godfrey
Monash University - Department of Accounting, Macquarie Business School and University of Auckland

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Accounting Information, IFRS, Value Reference

26.

Revalued Financial Tangible, and Intangible Assets: Associations with Share Prices and Non Market-Based Value Estimates

Journal of Accounting Research, Vol. 36, 1998
Posted: 08 Apr 1998 Last Revised: 25 Dec 2010
Mary E. Barth and Greg Clinch
Stanford University - Graduate School of Business and Macquarie Business School

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International Accounting Differences and Their Relation to Share Prices: Evidence from U.K., Australian, and Canadian Firms

Posted: 06 Mar 1996
Mary E. Barth and Greg Clinch
Stanford University - Graduate School of Business and Macquarie Business School

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International Accounting Differences and Their Relation to Share Prices: Evidence from U.K., Australian, and Canadian Firms

Posted: 30 Oct 1995
Mary E. Barth and Greg Clinch
Stanford University - Graduate School of Business and Macquarie Business School

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