Publications:
Cotter, J. and Najah, M., “Institutional investor influence on global climate change disclosure practices”, Australian Journal of Management Special Issue on Sustainable Finance and Investing, forthcoming
Cotter, J, Tarca, A. & Wee, M., “IFRS adoption and analysts’ earnings
forecasts: Australian evidence” Accounting
and Finance, forthcoming
Cotter, J., Najah, M. and Wang, S., 2011 “Standardized reporting guidelines for climate change related information: An Australian case study” Sustainability Accounting, Management and Policy Journal, December
Cotter, J.,
Lokman, N. and Najah, M., 2011 “Voluntary disclosure research: Which theory is
relevant?” Journal of Theoretical
Accounting Research, Spring
Willcoxson, L., Cotter, J. & Joy, S., 2011 “Beyond
the first year experience: the impact on attrition of student experiences
throughout undergraduate degree studies in six diverse universities” Studies in Higher Education, May
Byrne, N. and Cotter, J., 2010 “Sustainable
Investment: A tool for decision makers”, Twenty-second Asian-Pacific Conference
on International Accounting Issues, Gold Coast, Australia.
Phillips, P. and Cotter, J., 2010 “The Technostructure Gap: The Educational Qualifications of CEOs vis-à-vis Non-Executive Directors” Corporate Ownership and Control, Vol. 7, Issue 4.
James-Overheu, C & Cotter, J., 2009 “Corporate
Governance, Sustainability and the Assessment of Default Risk” Asian Journal of Finance and Accounting,
September
Baxter, P. & Cotter, J., 2009, “Audit Committees
and Earnings Quality” Accounting and
Finance, June
James, C., & Cotter, J., 2007,
“Corporate Governance Disclosure and the Assessment of Default Risk”
Cotter, J., Tuna,
Cotter, J., Goyen, M. & Hegarty, S., 2005, "Offer Pricing of Australian Industrial Initial Public Offers" Accounting and Finance, March.
Cotter, J., 2004, “The Relevance of Parent Entity Financial Statements” Discussion Paper, Australian Accounting Standards Board.
Cotter, J., & Zimmer, I., 2003, "Disclosure versus recognition: The case of asset revaluations" Asia-Pacific Journal of Accounting and Economics, June.
Cotter, J., & Silvester, M., 2003, "Board and Monitoring Committee Independence" Abacus, June.
Cotter, J., & Richardson, S., 2002, "Reliability of Asset
Revaluations: The Impact of Appraiser
Cotter, J. 1999, "Asset Revaluations and Debt Contracting", Abacus, September.
Cotter, J., 1998, "Utilisation and Restrictiveness of Covenants in Australian Debt Contracts" Accounting and Finance, November.
Cotter, J., Stokes, D., & Wyatt, A., 1998, "An Analysis of Factors Influencing Asset Writedowns" Accounting and Finance, November.
Cotter, J., 1998, "Footnote disclosures of current values: A lower cost alternative to recognising asset revaluations in the balance sheet?" Charter, June.
Cotter, J., 1996, "Accrual and Cash Flow Accounting Models: A Comparison of the Value Relevance and Timeliness of Their Components", Accounting and Finance, November.
Cotter, J., Martin, T., & Stokes, D., 1995, "Reaction to the Mandatory Write-down Provisions of AASB 1010: Accounting for the Revaluation of Non-Current Assets", Australian Accounting Review, Vol. 5, No. 2.
Cotter, J. & Zimmer, I., 1995, "Asset Revaluations and Assessment of Borrowing Capacity", Abacus, Vol. 31, No. 2.
Working papers (available upon request from julie.cotter@usq.edu.au):
Lento, C. and Cotter, J., “Does the market differentiate between opportunistic and informative earnings management when awarding an MBE premium?” Canadian Accounting Association Conference
Lokman, N., Cotter, J. and Mula, J., “Corporate
governance quality, incentive factors and voluntary corporate governance
disclosures in annual reports of Malaysian Publicly Listed Companies” Journal
of Contemporary Accounting and Economics
Lokman, N., Mula, J., and Cotter, J., “Corporate
governance quality and voluntary disclosures of extended corporate governance
information: Practices of listed Malaysian family controlled businesses” Family
Business Australia Research and Education Symposium