Publications

Bugeja, M, Shan, Y & Zu, Y 2024, 'The disciplinary role of unsuccessful takeovers and changes in corporate governance', Accounting & Finance, vol. 64, no. 1, pp. 941-973.
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AbstractThis study examines if unsuccessful takeovers trigger the replacement of directors and changes in other governance attributes and result in improvements in target firm performance. Using an Australian sample this study finds that following failed bids, target firms are more likely to remove directors and experience an increase in director ownership, board independence, and block ownership. In contrast, target firm director expertise and prestige decrease following failed bids. We also find that post‐bid accounting and stock performance of targets are largely unrelated to changes in governance attributes after the unsuccessful takeover.

Huber, E, Harris, L, Wright, S, White, A, Raduescu, C, Zeivots, S, Cram, A & Brodzeli, A 2024, 'Towards a framework for designing and evaluating online assessments in business education', Assessment & Evaluation in Higher Education, vol. 49, no. 1, pp. 102-116.
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Kourouche, S, Curtis, K, Considine, J, Fry, M, Mitchell, R, Shaban, RZ, Sivabalan, P & Bedford, D 2024, 'Does improved patient care lead to higher treatment costs? A multicentre cost evaluation of a blunt chest injury care bundle', Injury, vol. 55, no. 5, pp. 111393-111393.
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Lewis, RL, Sutton, N & Brown, DA 2024, 'How senior managers use interactive control to manage strategic uncertainties: An attention-based view', Management Accounting Research, vol. 62, pp. 100864-100864.
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Liu, L, Cao, L, Cao, Y, Lu, M & Shan, Y 2024, 'VAT credit refunds and firm productivity: Evidence from China's VAT reform', International Review of Financial Analysis, vol. 93, pp. 103171-103171.
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Sutton, N, Ma, N, Yang, JS & Lin, J 2024, 'Quality effects of home acquisitions in residential aged care', Australasian Journal on Ageing, vol. 43, no. 1, pp. 158-166.
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AbstractObjectiveThe recent consolidation of the Australian residential aged care market has raised concerns about the potential adverse effects of acquisition activity on quality of care (QoC). We examined changes in QoC outcomes within acquired homes and the influence of the acquiring providers' characteristics on these post‐acquisition outcomes.MethodsA retrospective observational study was conducted using de‐identified data sets obtained under the legal authority of the Royal Commission into Aged Care Quality and Safety. Regression analysis was used to investigate post‐acquisition changes in QoC outcomes for 225 Australian home acquisitions between 2015 and 2019. The outcomes were analysed for the first two full financial years before and after the acquisition.ResultsAfter controlling for other factors, we find acquired homes were associated with significantly worse QoC outcomes in the 2 years after acquisition, with higher rates of hospitalisations and reported complaints to the regulator. However, these results were driven by homes acquired by providers that were smaller in scale, for‐profit or had comparatively poorer average quality across the other homes they operated.ConclusionsOur finding that homes' QoC on average declines in the first 2 years following acquisition, are consistent with studies in other countries and points to the potential risks that consolidation poses to the care delivered to older people in Australia during that period.

Yan, K, Zhang, Z, Yang, L, Cao, Y & Shan, Y 2024, 'Capital generates green: Evidence from China's national innovation system policy', International Review of Financial Analysis, vol. 91, pp. 103033-103033.
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Hu, CW, Lam, P & Lee, AD 1970, 'Leaving the (fund) gate ajar: Investor protection or marketing ploy?', Pacific-Basin Finance Journal, Asian Finance Association Annual Conference, Elsevier BV, Asian Finance Association Annual Conference, pp. 102227-102227.
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Li, Y, Wieder, B & Ossimitz, M-L 1970, 'Performance Impacts of Telework, ICT and Management Control', International Conference on ENTERprise Information Systems 2023, International Conference on ENTERprise Information Systems, Porto.
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The aim of this study is to examine the relationship between implementing a higher level of telework and operational performance and explore the role of Information and Communication Technology (ICT) capability and Management Control (MC) mechanisms. More specifically, the study focuses on the role of four MC mechanisms (action, outcome, personnel and cultural controls), and three dimensions of ICT capabilities (internal use, collaboration and communication) by taking a Dynamic Capability View (DCV). The results suggest that mandated use of telework in response to a crisis (COVID-19 pandemic) has a negative impact on operational performance. However, higher levels of telework increase the scope and use of MC, which in turn improves performance. Accordingly, we conclude that MC positively mediates the negative effect of TW on performance.

Wieder, B 2024, 'Keynote: Teleworking and Organisational Performance - the Role of MCS and Data Analytics'.