Publications

Books, chapters and research

Dr Nigel Finch's publications span sovereign risk, mergers and acquisitions, accounting, audit, finance, governance and management.

Books

Books

Goodwill Impairment Testing in Australia

Goodwill Impairment Testing in Australia

Finch N (2015), Scholars' Press, Saarbrücken

Examines compliance with the goodwill impairment disclosures required under International Financial Reporting Standards by companies listed on the Australian Securities Exchange.

Emerging Markets and Sovereign Risk

Emerging Markets and Sovereign Risk

Finch N (ed.) (2014), Palgrave Macmillan, London

Emerging markets are an increasingly important area of corporate strategy and fast becoming the driver of global growth, accounting for 40 per cent of global GDP.

Fundamentals of Corporate Finance (2nd edition)

Fundamentals of Corporate Finance (2nd edition)

Berk J, DeMarzo P, Harford J, Ford G, Mollica V and Finch N (2014), Pearson Education, Sydney

Shows students how to master core finance concepts and learn to identify and solve business problems.

Contemporary Issues in Mining: Leading Practice in Australia

Contemporary Issues in Mining: Leading Practice in Australia

Finch N (ed.) (2012), Palgrave Macmillan, London

The economic significance of the mining sector should not be underestimated. For many countries mining has been instrumental in delivering economic prosperity.

Best Practices in Management Accounting

Best Practices in Management Accounting

Gregoriou G N and Finch N (eds) (2012), Palgrave Macmillan, London

Management accounting has moved from rigid budgeting programs and static output measures to comprehensive approaches to value identification and measurement.

Fundamentals of Corporate Finance

Fundamentals of Corporate Finance

Berk J, DeMarzo P, Harford J, Ford G and Finch N (2010), Pearson Education, Sydney

The only text with a clear unifying theme aligned to the goals of a first course in finance, with Australian and international examples.

Finch's Guide to Corporate Governance

Finch Guides, a five-volume series of handbooks for boards by Dr Nigel Finch, begins publication in December 2026 with Finch's Guide to Corporate Governance.

About the series
Book chapters

Contributions to edited volumes

Corporate Social Responsibility and Governance: Theory and Practice

Corporate Social Responsibility and Governance: Theory and Practice

Finch N (2015), 'Development of Sustainability Reporting Frameworks: The Case of Australia', in S Idowu, C Frederiksen, A Mermod and M Nielsen (eds), Springer, Cham, pp. 227–239.
The Banking Crisis Handbook

The Banking Crisis Handbook

Carlin T M, Finch N and Ford G (2010), 'The Financial Crisis and Loan Impairment Provisioning in Asian Banks' (pp. 335–352) and 'Remuneration, Risk and Financial Crisis' (pp. 521–538), in G N Gregoriou (ed.), CRC Press, Florida.
Operational Risk Towards Basel III

Operational Risk Towards Basel III

Ford G, Sundmacher M, Finch N and Carlin T M (2009), 'Operational Risk Disclosure in Financial Services Firms', in G N Gregoriou (ed.), John Wiley and Sons, New Jersey, pp. 381–395.
The VaR Modeling Handbook

The VaR Modeling Handbook

Ford G, Carlin T M and Finch N (2009), 'Value at Risk, Capital Standards and Risk Alignment in Banking Firms', in G N Gregoriou (ed.), The VaR Modeling Handbook, McGraw-Hill, New York, pp. 97–122.
Environmental Accounting: Concepts and Practices

Environmental Accounting: Concepts and Practices

Finch N (2008), 'Sustainability Reporting Frameworks', in A Choudhuri (ed.), The ICFAI University Press, Hyderabad, pp. 174–182.
Mergers and Acquisitions: Current Issues

Mergers and Acquisitions: Current Issues

Carlin T M, Finch N and Ford G (2007), 'Misadventure and the Form of Payment in Corporate Acquisitions' (pp. 27–41) and 'A Deal Too Far: The Case of the Killer Acquisition' (pp. 234–248), in G N Gregoriou and K Neuhauser (eds), Palgrave Macmillan, New York.
International Accounting: Standards, Regulations and Financial Reporting

International Accounting: Standards, Regulations and Financial Reporting

Carlin T M and Finch N (2006), 'The Rise and Impact of Hybrid Securities in Australian Listed Corporations', in G N Gregoriou and M Gaber (eds), Elsevier, New York, pp. 367–385.
By year

All publications

Working papers, journal articles, conference papers, seminars, media and commentary, by year. Working papers are on SSRN (76 papers, as at 25 October 2026).

2026

Conference papers

  • Finch N and Nguyen L (2026), 'Reforming the Public Sector Through Artificial Intelligence: Comparative Lessons from University Governance and Government Administration in Australia and Asia', International Symposium on Public Policy and Management (ISPPM 2026), City University of Hong Kong, Hong Kong, 15–16 October 2026

Working papers

  • Finch N (2026), 'Listing Without Incorporating: Foreign-Incorporated Issuers, the "Two Strikes" Rule and the Limits of Shareholder Accountability on the Australian Securities Exchange', SSRN, 2 September 2026. SSRN
  • Finch N (2026), 'Choose Your Corporate Law: Domicile, Listing Venue and Governance Arbitrage in the Australian Public Market — Should Founders Incorporate in Australia Before an ASX IPO?', SSRN, 2 September 2026. SSRN
  • Finch N and Nguyen L (2026), 'Reforming the Public Sector Through Artificial Intelligence: Comparative Lessons from University Governance and Government Administration in Australia and Asia', SSRN, 18 August 2026. SSRN
  • Finch N (2026), 'Governing the Gatekeepers: Recurring Challenges and Reform Pathways in Contemporary Australian Corporate Governance', SSRN, 18 August 2026. SSRN
  • Finch N (2026), 'Feeding the Machine: The Security Risks of Generative AI Use by Public Sector Employees in Southeast Asia', SSRN, 18 August 2026. SSRN
  • Finch N (2026), 'Nowhere Else to Put It: Institutional Distrust, Constrained Investment Choice, and Empty Housing in Emerging Asia', SSRN, 18 August 2026. SSRN
  • Finch N (2026), 'Artificial Intelligence and the Board: Corporate Governance, Directors' Duties and the Emerging Architecture of AI Oversight', SSRN, 17 August 2026. SSRN
2025

Seminar Papers

  • Nguyen L, Jia J, Ling S, Finch, N 2025 'Prediction of Students’ Academic Progression: A Bayesian Neural Network Approach', International Conference on Machine Learning and Cybernetics 2025, Bali, Indonesia, 12-15 July 2025
2024

Seminar Papers

  • Nguyen L, Nguyen A, Jia J, Ling S, Finch, N 2024 'Prediction of Students’ Academic Progression using Machine Learning', 2024 IEEE Conference on
    Artificial Intelligence (CAI), Singapore, 25-27 June 2024
2023

Seminar Papers

  • Finch, N., "FinTech Revolution and Wealth Management: Opportunities and Innovation in the Digital Age", keynote presentation at the 11th Asian Pacific Investment Summit, Asian Pacific Investment Association, Sydney, 16 November 2023
2022

Seminar Papers

  • Ha T, Finch N, Tran M, Truong D, Vu T 2022 ‘Impacts of Project Managers’ Leadership Competencies on Construction Project Success in Vietnam’, IASTEM, Bangkok, Thailand, 5-6 December 2022
2021

Journal Articles

2020

Stockhead V-Con | Conference Program

  • Stockhead V-Con, hosted by N Finch, 2020 ‘The Future of TeleHealth’, https://stockhead.com.au/stockhead-tv/stockhead-vidcon-the-future-of-telehealth/, 5th May 2020
  • Stockhead V-Con, hosted by N Finch, 2020 ‘Cybersecurity – Evolving Threats and Emerging Opportunities’, https://stockhead.com.au/stockhead-tv/v-con-cybersecurity-evolving-threats-and-emerging-opportunities/, 20th July 2020

Stockhead TV | StockTalk

Podcast

2019

Online Articles

  • Finch N 2019 ‘Insects and algae: taste of the future?’, online article, 18th March 2019
  • Finch N 2019 ‘Rated: Five of the top Australian platforms for private capital markets, online article, 13th March 2019
  • Finch N 2019 ‘Deal review: Bondi Born’, online article, 9th April 2019
  • Finch N 2019 ‘Deal review: eGrowcery’, online article, 9th May 2019
  • Finch N 2019 ‘Deal review: Slice of Brooklyn’, online article, 20th June 2019
  • Finch N 2019 ‘Deal review: Zega’, online article, 23th July 2019
  • Finch N 2019 ‘Deal review: Credi’, online article, 5th August 2019.
  • Finch N 2019 ‘The tough road to listing: Education Centre Australia’s $250 million IPO hiccup’, online article, 18th October 2019
  • Finch N 2019 ‘Carbon Revolution’s IPO spearheading a change in investment appetite’, online article, 1st November 2019
  • Finch N 2019 ‘A King’s Ransom for King’s Own Institute’, online article, 4th December 2019
  • Finch N 2019 ‘Are neobanks the future of retail banking?’, online article, 17 December 2019
  • Finch N 2020 ‘How beauty meets tech’, online article, 20 May 2020
2018

Online Articles

  • Finch N 2018 ‘Saigon supersize IPO’, online article, 2nd May 2018
  • Finch N 2018 ‘GMV and the valuation of e-commerce start-ups’, online article, 22nd May 2018
  • Finch N 2018 ‘How neuroscience can find the best leaders’, online article, 30th May 2018
  • Finch N 2018 ‘Where are Australia’s cybersecurity start-ups’, online article, 10th July 2018
  • Finch N 2018 ‘Move over Maslow’, online article, 2nd July 2018
  • Finch N 2018 ‘Are you underwater or in hot water? The truth about ICOs’, online article, 8th November 2018
  • Finch N 2018 ‘Augmented Reality. The new frontier for retailers’, online article, 18th December 2018
2017

Seminar Papers

  • Finch N 2017 ‘Strategic Decision Making’, MCI Group BMW Asia, Sydney, Australia, 8th May 2017
  • Finch N 2017 ‘How can IoT enable smarter work practices’, Pacific Incubator of Intellectual Property Social Hack, Sydney, Australia, 16th October 2017
2015

Seminar Papers

  • Finch N 2015 ‘International Financial Reporting Standards (IFRS): Improving disclosure in Mongolia’, Business Council of Mongolia, Ulaanbaatar, Mongolia, 8 October 2015
  • Finch N 2015 ‘Strategically Managing Mongolia’s Sovereign Credit and Perception Ratings’, Business Council of Mongolia, Ulaanbaatar, Mongolia, 9 October 2015
  • Finch N 2015 ‘Mergers and Acquisitions Masterclass’, CPA Congress, Melbourne, Australia, 16 October, 2015
  • Finch N 2015 ‘ASEAN Regional Consultation on Defense and Security Investment’, Defense and Security 2015, Bangkok, Thailand, 2–5 November, 2015

Book Sections

  • Finch N 2015 ‘Development of Sustainability Reporting Frameworks: The Case of Australia’ in Corporate Social Responsibility and Governance: Theory and Practice, eds. S. Idowu, C. Frederiksen, A. Mermod, & M Nielsen, Springer, Cham, Switzerland, pp. 227–239

Books

  • Finch N 2015 ‘Goodwill Impairment Testing In Australia‘, Scholars Press, Saarbrücken, Germany

Journal Articles

  • Carlin T, Finch N & Tran DM 2015 ‘Audit Quality Differences Among Auditors: The Case of Hong Kong’, Journal of Economics and Development, vol 17:1, pp. 75–92
2014

Seminar Papers

  • Finch N 2014 ‘Extractive industries: evaluation, investment, and accounting’, Ministry of Mines of the Federal Democratic Republic of Ethiopia, Addis Ababa, Ethiopia, 28 April — 2 May 2014

Book Sections

  • Finch N 2014 A Framework for Understanding the Acceptability of Rating Agency Methodologies, in Emerging Markets and Sovereign Risk, ed. Nigel Finch, Palgrave Macmillian, Basingstoke, United Kingdom

Books

  • Berk J, Demarzo P, Harford J, Ford G, Mollica V and Finch N 2014 Fundamentals of Corporate Finance (2nd Edition), Pearson, Sydney, Australia
  • Finch N 2014 Emerging Markets and Sovereign Risk, Palgrave Macmillan, Basingstoke, United Kingdom

Journal Articles

  • Finch N 2014 ‘Editorial’, Journal of Applied Research in Accounting and Finance, vol.9:1, pp. 1
  • Carlin T. M., Finch N., & Tran D. M. (2014). "IFRS Compliance in the Year of the Pig: Hong Kong Impairment Testing." Journal of Economics and Development, 16(1), 23-39.
  • Gyory M. & Finch N. (2014). "Due Diligence." Critical Perspectives On Accounting, 25(8), 850-851.
2013

Seminar Papers

  • Finch N 2013 ‘Preparing an Entity for a Credit Rating’, Financial Regulatory Commission, Ulaanbaatar, Mongolia, 24 January 2013
  • Finch N 2013, ‘Governance and Regulation in the Chinese Banking Sector’, International Symposium on Asian Business, Bangkok, Thailand, 29th July 2013
  • Finch N 2013, ‘Corporate social responsibility in the supply chain’, CPA Congress, Perth, Australia, 20th November 2013
  • Finch N 2013, ‘Business in frontier and emerging markets: A world of opportunity?’, CPA Congress, Perth, Australia, 21st November 2013
  • Finch N 2013, ‘New growth paradigms’, APEC Seminar on Developing and Implementing a New Growth Paradigm, Hanoi, Vietnam, 27th November

Newspaper Articles

  • Finch N 2013 ‘Australia to play key role in mining law reform’, Myanmar Times – 13 May
  • Finch N 2013 ‘Double blow could hit postgrad enrolments’, The Australian (Opinion) – 16 July
  • Finch N 2013 ‘Franchise model ideal for ASEAN’, Myanmar Times (Opinion) – 4 August
  • Finch N 2013 ‘Proven franchise ideas can help SMEs’, Bangkok Post (Asia Focus) – 19 August
  • Finch N 2013 ‘Curse of the jade scorpion’, The Australian Financial Review – 27 September
  • Finch N 2013 ‘Myanmar seeks Australian advice on vital mining law reform’, The Australian (World Commentary) – 4 April

Magazine Articles

  • Finch N 2013 ‘Mongolia’s looming budget crisis’, Mongolian Economy (Opinion) – April pp. 29–32
  • Finch N 2013 ‘Frontier, Emerging, Developing: What’s in a name?’, Mongolian Economy (Opinion) – October pp. 28–29

Conference Proceedings

  • Ji K, Carlin T and Finch N 2013 ‘CGU aggregation in A-IFRS goodwill impairment testing régime’, 14th Asian Academic Accounting Association Annual Conference, Penang, Malaysia, 30th October 2013
  • Finch N, Khairi KF and Laili NH 2013 ‘An Examination of FRS136 by Malaysian Sha’riah Companies, 25th Asian-Pacific Conference on International Accounting Issues, Nusa Dua, Indonesia, 13th November 2013

Journal Articles

  • Aspris, A., Finch. N., Foley, S., & Meyer Z. (2013). "Fundamental Based Market Strategies." Australian Accounting Review, 23(4), 380-392.
  • Finch N., Khairi K. F., & Laili N. H. (2013). "An Examination of FRS136 By Malaysian Sha’riah Companies." Journal of Law and Financial Management, 12(2), 10-20.
  • Carlin, T. M., & Finch, N. (2013). "Loan Impairment Provisioning Under IAS 39 in the Asian Banking Sector." Risk and Decision Analysis, 4(2), 81-87.
  • Finch N 2013 ‘Editorial’, Journal of Applied Research in Accounting and Finance, vol.8:1, pp. 1
2012

Books

  • Finch N. (2012). Contemporary Issues in Mining: Leading Practice in Australia. London: Palgrave Macmillan.
  • Gregoriou G. N., & Finch N. (2012). Best Practices in Management Accounting. London: Palgrave Macmillan.

Seminar Papers

  • Finch N 2012 ‘Infrastructure Development Prospects in Mongolia, Invest Mongolia 2012, Ulaanbaatar, Mongolia, 5 September 2012
  • Finch N 2012 ‘Improving Transparency in Mongolia, Business Council of Mongolia, Ulaanbaatar, Mongolia, 27 August 2012
  • Finch N 2012 ‘Financial drivers in franchising’, Beijing Normal University, Zhu Hai, China, 27 July 2012
  • Finch N 2012 ‘The regulation of franchisor financing schemes’, Perbadanan Nasional Berhad, Kuala Lumpur, Malaysia, 2 July 2012
  • Finch N 2012 ‘Avoiding an Asian Debt Tsunami: Lessons from European Central Banks’, Central Bank Issues Seminar Presentation — Asian Institute of Technology, Bangkok, Thailand, 27 April 2012
  • Finch N 2012 ‘Philippines: A return to prosperity’, Economist Corporate Network Seminar Presentation, Singapore, 19 October 2012
  • Finch N 2012 ‘Professional accounting within ASEAN countries’, The University of Battambang Seminar Presentation, Battambang, Cambodia, 1 October 2012

Conference Papers

  • Carlin T, Finch N and Tran DM 2012 ‘Audit Quality Differences among Auditors: The Case of Hong Kong, 7th International Conference on Business and Management Research, Ho Chi Minh City, Viet Nam, 16th November 2012
  • Sopheana S, Elen C, Bunho L, Visalsok T and Finch N 2012 ‘Effects of Microfinance on Agricultural Occupation’, 2nd International Conference on Business and Economics Research ICBER 2012, Phnom Penh, Cambodia, 29th September 2012
  • Finch N 2012 ‘Economic development and transparency in Cambodia (Keynote Address), 2nd International Conference on Business and Economics Research ICBER 2012, Phnom Penh, Cambodia, 29th September 2012
  • Di Lernia C, Finch N and Foley S 2012 ‘Improving Corporate Reporting: Price Queries and the Enforcement of Australia’s Continuous Disclosure Régime’, 10th Annual International Conference on Accounting, Athens, Greece, 5th July 2012
  • Di Lernia C, Finch N and Foley S 2012 ‘The Enforcement of Australia’s Continuous Disclosure Régime’, Accounting and Management Information Systems Conference AMIS 2012, Bucharest, Romania, 14th June 2012

Edited Books

  • Gregoriou GN and Finch N 2012 ‘Best Practices in Management Accounting‘, Palgrave Macmillan, Basingstoke, United Kingdom
  • Finch N 2012 ‘Contemporary Issues in Mining: Leading Practice in Australia‘, Palgrave Macmillan, Basingstoke, United Kingdom

Conference Proceedings

  • Dzung PD, Finch N and Tuan PA 2012 ‘Factors Affecting Efficiency of Accounting Information System in Small and Medium Enterprises in Vietnam (Awarded Best Paper)’, Proceedings of the Society of Interdisciplinary Business Research SIBR-Thammasat 2012 Conference on Interdisciplinary Business & Economics Research, Bangkok, Thailand, 9th June 2012

Book Sections

  • Finch N 2012 Corporate Social Responsibility and Sustainability Reporting in ‘Best Practices in Management Accounting‘, ed. Greg N Gregoriou & Nigel Finch, Palgrave Macmillan, Basingstoke, United Kingdom, pp. 91–100
  • Finch N. (2012). "Corporate Social Responsibility and Sustainability Reporting." In G. N. Gregoriou & N. Finch (Eds.), Best Practices in Management Accounting (pp. 91-100). London: Palgrave Macmillan.

Journal Articles

  • Finch N 2012 ‘Editorial’, Journal of Applied Research in Accounting and Finance, vol.7:2, pp. 1
  • Sopheana S, Elen C, Bunhor L, Visalsok T and Finch N 2012 ‘Effects of Microfinance on Agricultural Occupation’, International Proceedings of Economic Development and Research, vol.46, pp. 66–72
2011

Seminar Papers

  • Finch N 2011 ‘Funding Infrastructure’, Graduate School of Government Seminar, University of Sydney, Sydney Australia, 22 September 2011
  • Finch N 2011 ‘Accounting for Extractive Industries’, Graduate School of Government Seminar, University of Sydney, Sydney Australia, 22 August 2011
  • Finch N 2011 ‘Private Involvement in Public Infrastructure’, Graduate School of Government Seminar, University of Sydney, Sydney Australia, 1 July 2011

Conference Proceedings

  • Carlin T, Finch N and Ji K 2011 ‘Evidence of CGU Aggregation among Australian Listed Firms, 23rd Asian Pacific Conference on International Accounting, Beijing, China, 19th October 2011

Journal Articles

  • Finch N 2011 ‘Editorial’, Journal of Applied Research in Accounting and Finance, vol.6:1, pp. 1
  • Carlin, T. M., & Finch, N. (2011). "Goodwill Impairment Testing Under IFRS - A False Impossible Shore?" Pacific Accounting Review, 23(3), 368-392.
2010

Theses

  • Finch N 2010 ‘Goodwill Impairment Testing In Australia: A Compliance Study of IFRS Disclosures‘, The University of Sydney, Sydney, Australia

Seminar Papers

  • Finch N 2010 ‘Developing infrastructure to fulfil the potential of Mongolia’s natural resources sector’, Mongolia 2010 Investment Summit, Hong Kong, China, 14 October 2010
  • Finch N 2010 ‘Private Involvement in Public Infrastructure’, Graduate School of Government, University of Sydney, Sydney Australia, 30 August 2010
  • Finch N 2010 ‘A showcase of Australian franchise opportunities for the Mongolian market’, Business Council of Mongolia and DC Strategy, Melbourne, Australia, 22 August 2010
  • Finch N 2010 ‘Opportunities for Mongolian firms to Access Capital via Australia’, Mongolia Mining Investment 2010, Sydney, Australia, 22 June 2010
  • Finch N 2010 ‘The Slippery Concept of A Cash Generating Unit’, The Institute of Chartered Accountants in Australia and The University of Sydney Pacioli Society Town and Gown Seminar Series, Sydney, Australia, 11 May 2010

Conference Papers

  • Carlin T and Finch N 2010 ‘Loan Impairment Provisioning Under IAS 39 in the Asian Banking Sector’, International Research Forum — hosted by Hong Kong Polytechnic University and the University of Texas at Dallas, Hong Kong, China, 17th December 2010
  • Carlin T, Finch N and Khairi K 2010 ‘An Empirical Investigation of Compliance and Disclosure Quality Under FRS 36 for Singaporean Listed Firms’, Joint Conference of The 4th International Conference on Operations and Supply Chain Management and The 15th Asia Pacific Decision Sciences Institute — “Innovation and Technology Management in Supply Chains”, Hong Kong & Guangzhou, China, 31st July 2010
  • Carlin T and Finch N 2010 ‘Towards An Understanding of the Use of CGUs in Goodwill Impairment Testing’, 8th Annual International Conference on Accounting 2010, Athens, Greece, 8th July 2010
  • Carlin T and Finch N 2010 ‘Evidence on the Use of Outlier Discount Rates in IFRS Goodwill Impairment Testing’, 33rd European Accounting Association EAA Annual Congress 2010, Istanbul, Turkey, 21st May 2010

Conference Proceedings

  • Di Lernia C, Carlin T and Finch N 2010 ‘The use of infringement notices in the enforcement of the continuous disclosure régime – evidence to 2009′, Proceedings of the 22nd Asian-Pacific Conference on International Accounting Issues 2010, Gold Coast, Australia, 10th November 2010
  • Carlin T, Finch N and Tran DM 2010 ‘IFRS Compliance in the Year of the Pig: Hong Kong Impairment Testing’, Proceedings of the 6th Asia Pacific Interdisciplinary Research In Accounting Conference APIRA 2010, University of Sydney, Sydney Australia, 13th July 2010
  • Finch N and Carlin T 2010 ‘Empirical Evidence on the Application of CGUs in the Context of Goodwill Impairment Testing’, 33rd European Accounting Association EAA Annual Congress 2010, Istanbul, Turkey, 21st May 2010
  • Carlin T, Finch N and Laili NH 2010 ‘A Longitudinal Compliance Study of Goodwill Accounting In Malaysia’, Proceedings of the 12th International Business Research Conference 2010, Dubai, United Arab Emirates, 9th April 2010
  • Carlin T, Finch N and Khairi KF 2010 ‘Singaporean Audit Quality and the Complexity of FRS 36 Disclosures Requirements’, Proceedings of the 12th International Business Research Conference 2010, Dubai, United Arab Emirates, 9th April 2010
  • Di Lernia C and Finch N 2010 ‘The Subordination of Shareholder Claims Against Companies in Financial Distress’, Proceedings of the 12th International Business Research Conference 2010, Dubai, United Arab Emirates, 9th April 2010
  • Di Lernia C, Finch N and Terry A 2010 ‘Good Faith – An Idea Past Its Time’, Proceedings of the 12th International Business Research Conference 2010, Dubai, United Arab Emirates, 9th April 2010
  • Carlin T, Finch N and Tran DM 2010 ‘Goodwill Impairment — An Assessment Of Compliance Levels And Disclosure Quality Under HKAS 36′, 11th International Society of Markets and Development ISMD International Conference 2010 — “Beyond Global Markets”, Hanoi, Viet Nam, 8th January 2010

Books

  • Berk J., De Marzo P., Harford J., Ford G., & Finch N. (2010). Fundamentals of Corporate Finance. Sydney: Pearson Education.

Book Sections

  • Carlin T. M., Finch N., & Ford G. (2010). "Remuneration, Risk and Financial Crisis." In G. N. Gregoriou (Ed.), The Banking Crisis Handbook (pp. 521-538). Florida: CRC Press.

  • Carlin T. M., Finch N., & Ford G. (2010). "The Financial Crisis and Loan Impairment Provisioning in Asian Banks." In G. N. Gregoriou (Ed.), The Banking Crisis Handbook (pp. 335-352). Florida: CRC Press.

Journal Articles

  • Carlin, T. M., & Finch, N. (2010). "Asset Impairment." Managerial Finance, 36(9), 744-745.
  • Carlin, T. M., & Finch, N. (2010). "Evidence on IFRS goodwill impairment testing by Australian and New Zealand firms." Managerial Finance, 36(9), 785-798.
  • Carlin T. M., Finch N., & Khairi K. (2010). "FRS36 and Post-Transition Compliance Quality Among Singapore Firms." Asian Review of Accounting, 18(3), 221-244.
  • Carlin T. M., Finch N., & Khairi K. (2010). "Singaporean Audit Quality and the Complexity of FRS36 Disclosure Requirements." International Review of Business Research, 1(1), 81-94.
  • Di Lernia C., & Finch N. (2010). "Legal Aspects of Financial Distress." International Review of Business Research, 1(1), 120-126.
  • Carlin T. M., & Finch N. (2010). "Resisting Compliance with IFRS Goodwill Accounting and Reporting Disclosures – Evidence from Australia." Journal of Accounting & Organizational Change, 6(2), 260-280. (Highly commended award)
2009

Book Sections

  • Ford G., Carlin T. M., & Finch N. (2009). "Value at Risk, Capital Standards and Risk Alignment in Banking Firms." In G. N. Gregoriou (Ed.), The VaR Modelling Handbook: Practical Applications in Alternative Investing, Banking, Insurance and Portfolio Management (pp. 97-120). New York: McGraw-Hill.

  • Ford G., Sundmacher M., Finch N., & Carlin T. M. (2009). "Operational Risk Disclosure in Financial Services Firms." In G. N. Gregoriou (Ed.), Operational Risk Towards Basel III: Best Practices and Issues in Modeling, Management and Regulation (pp. 381-395). New Jersey: John Wiley and Sons.

Journal Articles

  • Finch N. (2009). "IAS39 and the Practice of Loan Loss Provisioning Throughout Australasia." Journal of Law and Financial Management, 8(2), 13-19.
  • Carlin T. M., & Finch N. (2009). "Evidence of Australia’s Compliance with IFRS Goodwill Impairment Testing Disclosures." International Journal of Economic Issues, 2(1), 53-73.
  • Carlin, T. M., & Finch, N. (2009). "Discount Rates in Disarray: Evidence on Flawed Goodwill Impairment Testing." Australian Accounting Review, 19(4), 326-336.
  • Carlin, T. M., Finch, N., & Laili, H. (2009). "Goodwill Accounting In Malaysia and the Transition to IFRS – A Compliance Assessment of Large First-time Adopters." Journal of Financial Reporting and Accounting, 17(1), 75-104.
  • Cuganesan S., Carlin T. M., & Finch, N. (2009). "The Practice of Human Capital Reporting Among Australian Financial Institutions." Journal of Finance and Accountancy, 1(1), 10-16.
  • Petty, R. M., Cuganesan S., Finch N., & Ford G. (2009). "Intellectual Capital and Valuation: Challenges in the Voluntary Disclosure of Value Drivers." Journal of Finance and Accountancy, 1(1), 1-7.
  • Finch N. (2009). "The CEO’s Impairment Test." Critical Perspectives On Accounting, 20(7), 872.
  • Carlin, T. M., Finch, N., & Laili, H. (2009). "Investigating Audit Quality among Big 4 Malaysian Firms." Asian Review of Accounting, 17(2), 96-114.
  • Carlin T. M., & Finch N. (2009). "Goodwill Accounting and IFRS Compliance: The Practice of Impairment Testing in Australia." M Infiniti Journal of Management, 3(1), 2-14.
  • Carlin, T. M., Finch, N., & Laili, H. (2009). "Questioning The Big 4 Audit Quality Assumption: New Evidence From Malaysia." The ICFAI University Journal of Audit Practice, 6(2), 35-56.
  • Finch, N. (2009). "Towards an Understanding of Cultural Influence on the International Practice of Accounting." Journal of International Business and Cultural Studies, 2(1), 1-6.

Professional Publications

  • Finch, N., & Roberts, S. (2009). "Technology is Just a Tool." gtnews.com, The Finance and Treasury Network, 14 April. . Available: gtnews.com/article/7592.cfm

Conference Proceedings

  • Carlin, T. M., Finch, N., & Khairi, K. (2009). "Goodwill Impairment - An Assessment of Disclosure Quality and Compliance Levels by Large Listed New Zealand Firms." 21st Asian Pacific Conference on International Accounting, Las Vegas, USA, 22–25 November.

  • Carlin, T. M., Finch, N., & Laili, H. (2009). "Goodwill Accounting and the Disclosure Challenge for Malaysian Listed Firms." The Fifth International Management Accounting Conference (IMAC), Kuala Lumpur, Malaysia, 19-21 October.

  • Carlin, T. M., Finch, N., & Khairi, K. (2009). "Exploring the Practice of CGU Allocation in Singapore." The Fifth International Management Accounting Conference (IMAC), Kuala Lumpur, Malaysia, 19-21 October.

  • Carlin T. M., Finch N., & Laili, H. (2009). "Examining the Practice of Contemporary Goodwill Accounting in Malaysia." (AFAANZ) Accounting and Finance Association of Australia and New Zealand, Adelaide, Australia, 5-7 July.

  • Carlin T. M., & Finch N. (2009). "Challenging the Compliance Myth: Evidence from the IFRS Impairment Testing Regime." (AFAANZ) Accounting and Finance Association of Australia and New Zealand, Adelaide, Australia, 5-7 July.

  • Carlin, T. M., Finch, N., & Khairi, K. (2009). "CGU Aggregation: Evidence from Singaporean Listed Firms." European Network for Research in Organisational & Accounting Change (ENROAC) 6th Annual Conference, Dundee, Scotland, 23-25 June.

  • Carlin, T. M., Finch, N., & Laili, H. (2009). "IFRS Adoption and Organisational Change – Evidence from Malaysia." European Network for Research in Organisational & Accounting Change (ENROAC) 6th Annual Conference, Dundee, Scotland, 23-25 June.

  • Carlin, T. M., & Finch, N. (2009). "The Lower You Go, the More Profits Will Grow: The Practice of Discount Rate Selection under IFRS Impairment Accounting." European Accounting Association, Thirty-Second Annual Congress, Tampere, Finland, May 12-15.

  • Carlin T. M., & Finch N. (2009). "Goodwill Accounting and Reporting under IFRS – The Australian Response to Change." The British Accounting Association, 2009 Annual Conference, Dundee, Scotland, April 21-23.

  • Carlin, T. M., Pham, C., & Finch N. (2009). "Examining Post-Privatisation Performance - The Case of Vietnam." Western Decision Sciences Institute, Thirty-Eighth Annual Meeting, Kauai, Hawaii, April 7-11.

  • Carlin, T. M., Finch, N., & Laili, H. (2009). "Is Audit Quality Homogenous Among the Big 4? Contrary Evidence from Malaysia." Western Decision Sciences Institute, Thirty-Eighth Annual Meeting, Kauai, Hawaii, April 7-11.

  • Carlin, T. M., Finch, N., & Laili, H. (2009). "Assessing the Quality of Goodwill Impairment Testing by Large Malaysian Firms." Western Decision Sciences Institute, Thirty-Eighth Annual Meeting, Kauai, Hawaii, April 7-11.

  • Carlin, T. M., & Finch, N. (2009). "Evidence of Impaired Compliance and Regulation in IFRS-Based Financial Reporting." Global Conference on Business and Finance, Atlantic City, USA, 6–9 January.

Seminar Papers

  • Finch, N., (2009), “The Application of IFRS Impairment Testing to the Mining Industry - Implications for firms in optimizing earnings and asset values.”, Seventh International Mining and Investment Conference, Ulaanbaatar, Mongolia, 5 -7 November.
  • Carlin, T., Dilernia, C., & Finch, N., (2009), “Properties of Cash Generating Units in the Context of Goodwill Impairment Testing”, Symposium on Management, Accounting & Finance, Sun Yat Sen University, November 17, Guangzhou, China.
  • Carlin, T. & Finch, N., (2009), “An Empirical Analysis of Discount Rate Selection for Goodwill Impairment Testing”, Symposium on Management, Accounting & Finance, Sun Yat Sen University, November 17, Guangzhou, China.
  • Carlin, T. M., Finch, N., Ford. G., (2009), “To Mark It, To Mark It: An Examination of the Use of Fair Value Impairment Testing for Goodwill in Australian Firms”, presentation at the Faculty of Business & Government seminar series, University of Canberra, 3 April, Canberra, Australia.

Working Papers

  • Carlin T. M., Finch N., & Ford G., (2009), “Transpacific Industries - A Case Study in Profit Quality Through the Examination of Impairment Disclosures”, MGSM Working Paper Series, MGSM WP 2009-1.
2008

Book Sections

  • Finch N. (2008). "Sustainability Reporting Frameworks." In A. Choudhuri (Ed.), Environmental Accounting: Concepts and Practices (pp. 174-182). Hyderabad: The ICFAI University Press.

Journal Articles

  • Carlin T. M., Finch N., & Ford G. (2008). "Fair Value Impairment Testing Under IFRS: Examining Australia’s Disclosure Quality." Financial Reporting, Regulation and Governance, 7(1), 1-25.
  • Finch N. (2008). "A Case Based Analysis of Impairment Decision Making." Journal of Law and Financial Management, 7(2), 36-42.
  • Carlin, T. M., Finch, N., & Laili, H. (2008). "Audit Quality Differences Among Big 4 Auditors: Case from Malaysia." Studia Oeconomica Journal, 53(2), 29-45.
  • Carlin T. M. & Finch N. (2008). "Goodwill – New Approaches, New Problems." FSR Forum, 10(5), 7-13.

Conference Proceedings

  • Carlin, T. M., Finch, N., & Laili, H. (2008). "Audit Quality Differences Among Big 4 Auditors: Cases from Malaysia." Asian Academic Accounting Association, Dubai, United Arab Emirates, 29–30 November.

  • Finch, N., Carlin, T. M., Doherty, C., & Ford G. (2008). "An Examination of the Practice of Goodwill Disclosure Among Australian Firms During 2007." 20th Asian Pacific Conference on International Accounting, Paris, France, 09–12 November.

  • Laili, H., Carlin, T. M., & Finch, N. (2008). "Goodwill Impairment - An Assessment of Disclosure Quality and Compliance Levels by Large Listed Malaysian Companies." 20th Asian Pacific Conference on International Accounting, Paris, France, 09–12 November.

  • Finch, N., Carlin, T. M., Ford G. (2008). "Insights Into Profit Quality Through Goodwill Impairment Disclosures – An Australian Case Study." 20th Asian Pacific Conference on International Accounting, Paris, France, 09–12 November.

  • Carlin, T. M., Finch, N. (2008). "To Mark It, To Mark It: An Examination of the Use of Fair Value Impairment Testing for Goodwill in Australian Firms." (AFAANZ) Accounting and Finance Association of Australia and New Zealand, Sydney, Australia, 6–8 July.

Professional Publications

  • Carlin T. M., & Finch N. (2008). "Goodwill Impairment - A Ticking Bomb?" National Accountant, December/January, 16-19.

Seminar Papers

  • Finch N. (2008) “PANPA Print Cost Calculation Model” keynote address at the Pacific Area Newspapers Publishers Association Annual Conference, 8 September, Gold Coast, Australia.

Working Papers

  • Carlin, T. M., & Finch, N., (2008), “Financial Reporting Reform and Organisational Change – Evidence from Australia’s IFRS Adventure”, MGSM Working Paper Series, MGSM WP 2008-13.
  • Carlin, T. M., Finch, N., & Laili, H., (2008), “The Impact of an Enforceable Standard in Malaysia: Assessing the Compliance of Disclosures for Large First-Time Adopters under FRS 136”, MGSM Working Paper Series, MGSM WP 2008-12.
  • Carlin, T. M., & Finch, N., (2008), “Discount Rates in Disarray: Evidence on Flawed Goodwill Impairment Testing”, MGSM Working Paper Series, MGSM WP 2008-11.
  • Carlin, T. M., Finch, N., & Laili, H., (2008), “Questioning The Big 4 Audit Quality Assumption: New Evidence From Malaysia”, MGSM Working Paper Series, MGSM WP 2008-9.
  • Carlin T. M., Finch N., (2008), “Advance Australia Fair: The Quality of AASB 136 Fair Value Disclosures Down Under”, MGSM Working Paper Series, MGSM WP 2008-1.
2007

Book Sections

  • Carlin T. M., Finch N., & Ford G. (2007). "A Deal Too Far: The Case of the Killer Acquisition." In G. N. Gregoriou & K. Neuhauser (Eds.), Mergers and Acquisitions: Current Issues (pp. 234-248). New York: Palgrave McMillan.

  • Carlin T. M., Finch N., & Ford G. (2007). "Misadventure and the Form of Payment in Corporate Acquisitions." In G. N. Gregoriou & K. Neuhauser (Eds.), Mergers and Acquisitions: Current Issues (pp. 27-41). New York: Palgrave McMillan.

Journal Articles

  • Finch N. (2007). "The Practice of Director and Executive Remuneration Disclosure by Australian Firms." M Infiniti Journal of Management, 1(2), 1-4.
  • Carlin T. M., Finch N., & Ford G. (2007). "Are All Audits Born Equal?" JARAF - The Journal of Applied Research in Accounting and Finance, 2(1), 21-32.
  • Carlin T. M. & Finch N. (2007). "Turmoil in Government Disclosure – An Investigation of Budget Disclosures in Australia." Journal of Business and Management, 13(2), 97-114.
  • Carlin T. M. & Finch N. (2007). "Towards a Theory of Goodwill Impairment Testing: Choices under IFRS." Journal of Theoretical Accounting Research, 3(1), 74-95.
  • Finch N., & Ford G. (2007). "New Fee Framework." Monash Business Review, 3(1), 32-33.

Professional Publications

  • Finch, N. (2007). "The Absence of Miracles." Business Review Weekly, January 11-17, 48-49.

Conference Proceedings

  • Carlin T., Finch N. & Petty R. (2007). "Early Impressions of Australia's Brave New World of Goodwill Impairment." British Accounting Association, 2007 Annual Conference, London, United Kingdom, 3–5 April.

  • Carlin, T. M., Dilernia, C., and Finch, N. (2007). "Assessing Goodwill Reporting under a Newly Adopted IFRS Framework." 19th Asian Pacific Conference on International Accounting, Kuala Lumpur, Malaysia, 11–14 November.

  • Carlin, T. M., Dilernia, C., and Finch, N. (2007). "Examining the Decision Usefulness of Goodwill Impairment Testing Disclosures Under IFRS." 19th Asian Pacific Conference on International Accounting, Kuala Lumpur, Malaysia, 11–14 November.

  • Carlin, T. M., Dilernia, C., and Finch, N. (2007). "Towards an Understanding of High Magnitude Value Destruction in Acquisition Transactions." Asia Pacific Decision Sciences Institute 12th Annual Conference, Bangkok, Thailand, July.

  • Carlin, T. M., Finch, N., and Ford, G. (2007). "Two Cases in Independent Assessment of Impairment Testing Robustness." Asia Pacific Decision Sciences Institute 12th Annual Conference, Bangkok, Thailand, July.

  • Carlin T. M., Finch N., & Ford G. (2007). "Goodwill Impairment - An Assessment of Disclosure Quality and Compliance Levels by Large Listed Australian Firms." (AFAANZ) Accounting and Finance Association of Australia and New Zealand, Gold Coast, Australia, July.

  • Carlin T. M., Finch N., & Ford G. (2007). "When Inconvenient Observation Meets Comfortable Myth – A Fresh Look at Audit Quality." (APIRA) The Fifth Asia Pacific Interdisciplinary Research in Accounting Conference, Auckland, New Zealand, 8–10 July.

  • Petty, R. M., Cuganesan S., Finch N., & Ford G. (2007). "Challenges for Firms in Disclosing the Value of their Intellectual Capital." Academy of Accounting and Financial Studies, Annual International Conference, Jacksonville, USA, April.

  • Cuganesan S., Finch N., & Carlin T. M. (2007). "Intellectual Capital Reporting: A Human Capital Focus." Academy of Accounting and Financial Studies, Annual International Conference, Jacksonville, USA, April.

  • Finch, N. (2007). "Testing the Theory of Cultural Influence on International Accounting practice." Academy of Accounting and Financial Studies, Annual International Conference, Jacksonville, USA, April.

Seminar Papers

  • Finch N. (2007) “Effective Management of Small to Medium Enterprises” keynote address at the National Institute of Accountants, Corporate Reporting Discussion Group, 21 November, Sydney, Australia.
  • Finch N. (2007) “Variation in Audit Quality in Australia” keynote address at the National Institute of Accountants, Financial Reporting and Audit Essential, 8 August, Brisbane, Australia.
  • Finch N. (2007) “Improving Financial Performance” keynote address at the National Institute of Accountants NSW Congress and Business Expo 2007, 15 May, Sydney, Australia.

Working Papers

  • Carlin T. M., Finch N., & Ford G., (2007), “An Examination of Disclosure Quality of Goodwill Impairment Testing in a Post-IFRS Environment – A Stakeholder Perspective”, MGSM Working Paper Series, MGSM WP 2007-14.
  • Carlin T. M., Finch N., & Ford G., (2007), “When Inconvenient Observation Meets Comfortable Myth - A Fresh Look at Audit Quality”, MGSM Working Paper Series, MGSM WP 2007-9.
  • Carlin T. M., Finch N., & Ford G., (2007), “Goodwill Impairment - An Assessment of Disclosure Quality and Compliance Levels by Large Listed Australian Firms”, MGSM Working Paper Series, MGSM WP 2007-8.
  • Carlin T. M. & Finch N., (2007) “Early Impressions of Australia's Brave New World of Goodwill Impairment”, MGSM Working Paper Series, MGSM WP 2007-1.
2006

Book Sections

  • Carlin T. M., & Finch N. (2006). "The Rise and Impact of Hybrid Securities in Australian Listed Corporations." In G. N. Gregoriou & M. Gaber (Eds.), International Accounting: Standards, Regulations and Financial Reporting (pp. 367-385). New York: Elsevier.

Journal Articles

  • Finch N. (2006). "Intangible Assets and Creative Impairment - An Analysis of Current Disclosure Practices by Large Australian Listed Firms." Journal of Law and Financial Management, 5(2), 18-24.
  • Finch N., Carlin T. M., & Ford G. (2006). "Financial Statement Distortion: Hybrid Debt-Equity Securities." SCMS Journal of Management, 3(4), 5-17.
  • Carlin T. M., Finch N., & Ford G. (2006). "Hybrid Financial Instruments, Cost of Capital and Regulatory Arbitrage – An Empirical Investigation." JARAF - The Journal of Applied Research in Accounting and Finance, 1(1), 43-55.

Conference Proceedings

  • Finch N., Carlin T. M. & Ford G. (2006). "Measuring the Impact of Hybrid Financial Securities on the Firm Cost of Capital." World Business Institute, Third International Business Research Conference, Melbourne, Australia, November.

  • Carlin T. M., Finch N., & Ford G. (2006). "Transaction Risk in Acquisitions Arising from the Form of the Payment Structure." (ICCB) The Third International Conference on Contemporary Business, Leura, Australia, September.

  • Carlin T. M., Finch N., & Ford G. (2006). "Magic Pudding or Regulatory Arbitrageur’s Friend? The Use of Hybrid Debt Equity Securities by Australian Listed Corporations." (AFAANZ) Accounting and Finance Association of Australia and New Zealand, Wellington, New Zealand, July.

  • Carlin T. M., Finch N., Ford G., & Petty R. (2006). "Is a Uniform Hurdle Rate Relevant in a Banking Firm?" Asian Finance Association the International Financial Management Association, 17th Annual Meeting, Auckland, New Zealand, July.

  • Finch N., & Ford G. (2006). "Opportunities for Creative Disclosure: Distortions in the Calculation of MER." Asian Finance Association the International Financial Management Association, 17th Annual Meeting, Auckland, New Zealand, July.

  • Carlin T.M., & Finch N. (2006). "In Search of a Free Lunch – Hybrid Financial Securities in Australia." European Accounting Association, 29th Annual Congress, Dublin, Ireland, March.

  • Ford G., & Finch N. (2006). "Do Hybrid Instruments Lower the Firm Cost of Capital?" Academy of Accounting and Financial Studies, Spring International Conference, New Orleans, USA, April.

  • Finch N., Ford G., Cuganesan S., & Carlin T. M. (2006). "The Scaling Property of Randomness: The Impact of Reporting Frequency on The Perceived Performance of Investment Funds." Academy of Accounting and Financial Studies, Spring International Conference, New Orleans, USA, April.

  • Finch N. (2006). "The Emergence of CSR and Sustainability Indices." Academy of Accounting and Financial Studies, Spring International Conference, New Orleans, USA, April.

  • Cuganesan S., Petty R., & Finch N. (2006). "Intellectual Capital Reporting: A User Perspective." Academy of Accounting and Financial Studies, Spring International Conference, New Orleans, USA, April.

Working Papers

  • Carlin T. M., Ford G., & Finch N., (2006) “A Deal Too Far – The Case of the Killer Acquisition”, MGSM Working Paper Series, MGSM WP 2006-13.
  • Finch N., (2006) “Intangible assets and creative impairment - an analysis of current disclosure practices by top Australian firms”, MGSM Working Paper Series, MGSM WP 2006-12.
  • Carlin T. M., Ford G., & Finch N., (2006) “Misadventure and the Form of Payment in Corporate Acquisitions”, MGSM Working Paper Series, MGSM WP 2006-11.
  • Finch N., (2006) “The practice of director and executive remuneration disclosure by Australian firms”, MGSM Working Paper Series, MGSM WP 2006-10.
  • Finch N., (2006) “Testing the theory of cultural influence on international accounting practice”, MGSM Working Paper Series, MGSM WP 2006-9.
  • Finch N., (2006) “Pouring over IFRS – A case study on financial disclosure in the wine industry”, MGSM Working Paper Series, MGSM WP 2006-8.
  • Carlin T. M., Ford G., & Finch N., (2006) “Magic Pudding or Regulatory Arbitrageur’s Friend? The Use of Hybrid Debt Equity Securities by Australian Listed Corporations”, MGSM Working Paper Series, MGSM WP 2006-4.
2005

Journal Articles

  • Finch N. (2005). "Does the Use of Hybrids Cause Distortions in Financial Statement Disclosures?" Journal of Law and Financial Management, 4(2), 4-19.
  • Finch N. (2005). "The Trouble with MER: The Disclosure of Fees and Charges in Australian Superannuation and Investment Funds." Journal of Law and Financial Management, 4(1), 32-50.

Professional Publications

  • Finch, N., & Heys, A. (2005). "Helping Family Business to Survive." National Accountant, 21(5), October, 32-34.

Conference Proceedings

  • Carlin T. M., & Finch N. (2005). "Case Study in Aggressive Financial Reporting: Hybrid Debt-Equities in Australia." World Business Institute, Second International Business Research Conference, Sydney, Australia, December.

  • Carlin T. M. & Finch N. (2005). "Performance in Flux – An Investigation of New Public Financial Management Reform in Action." Thirty-Sixth Annual Meeting of the Decision Sciences Institute, San Francisco, USA, November.

  • Finch N. (2005). "The Role of Non-Family Managers in Promoting Business Continuity in Family-owned Enterprises: Practical conflict resolution techniques for independent managers and non-executive directors." Academy of Family Business, Annual International Conference, Memphis, USA, July.

  • Finch N. (2005). "The Way We Govern: Why the CLERP9 regulations in Australia may not address governance issues." Academy for Studies in International Business, Annual International Conference, Memphis, USA, July.

  • Finch N. (2005). "The Role of Impersonal Data Disclosure in the Selection of Australian Retail Investment Funds." Academy of Accounting and Financial Studies, Annual International Conference, Memphis, USA, July.

  • Finch N., Carlin T. M. & Ford G. (2005). "The Use of Extended Reporting Frameworks in Australia." Academy of Accounting and Financial Studies, Annual International Conference, Memphis, USA, July.

  • Finch N. (2005). "Sustainability Reporting Frameworks." Academy of Accounting and Financial Studies, Annual International Conference, Memphis, USA, July.

  • Finch N. (2005). "Rating the Ratings: The Acceptability of International Rating Methodologies." Academy of Accounting and Financial Studies, Annual International Conference, Memphis, USA, July.

  • Carlin T. M. & Finch N. (2005). "Performance in Flux – An Investigation of New Public Financial Management Reform in Action." Thirty-Fourth Annual Meeting of the Western Decision Sciences Institute, Vancouver, Canada, June.

Seminar Papers

  • Carlin T. M. & Finch N., (2005) “Performance in Flux – An Investigation of New Public Financial Management Reform in Action”, Thirty-Fourth Annual Meeting of the Western Decision Sciences Institute, Vancouver, Canada, 2005 (Winner, 2005 Track Best Paper Award).

Working Papers

  • Finch N., (2005) “The Distortion of Expense Ratios in Australian Investment Funds”, MGSM Working Paper Series, MGSM WP 2005-35.
  • Finch N., (2005) “Issues Relating to Fee Disclosure in Australian Investment and Superannuation Funds”, MGSM Working Paper Series, MGSM WP 2005-34.
  • Carlin T. M., & Finch N., (2005) “The Rise and Impact of Hybrid Securities in Australian Listed Corporations”, MGSM Working Paper Series, MGSM WP 2005-22.
  • Finch N., (2005) “The Motivations for Adopting Sustainability Disclosure”, MGSM Working Paper Series, MGSM WP 2005-17.
  • Finch N., (2005) “A Framework for Understanding the Acceptability of Rating Agency Methodologies”, MGSM Working Paper Series, MGSM WP 2005-11.
2003

Professional Publications

  • Finch, N. (2003). "The Future of Corporate Governance in Australia: Will Australia take the Right Track." Professionalism In Directorship, Australian Institute of Company Directors, Sydney, 1-30. Classification 658.42/AUS.