Lecturer
Overview
Grace teaches in the areas of financial accounting and auditing. Her main research interests include corporate disclosure, accounting policy choice and capital market research. She is particularly interested in voluntary disclosure practices and their capital market impact under the Australian continuous disclosure regime. She is currently working on projects examining issues related to continuous disclosure, management and analysts’ earnings forecasts, company disclosure related to the Australian Equivalent of International Financial Reporting Standards (A-IFRS), financial reporting quality, and fund disclosures in the Australian superannuation industry.
Qualifications
- Doctor of Philosophy, The University of Queensland
- Bachelor (Honours) of Commerce, The University of Queensland
Publications
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Journal Article: Switching between superannuation funds: Does performance and marketing matter?
Peng, Xiaowen, Alpert, Karen and Hsu, Grace Chia-Man (2020). Switching between superannuation funds: Does performance and marketing matter?. Pacific Basin Finance Journal, 63 101431, 101431. doi: 10.1016/j.pacfin.2020.101431
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Journal Article: Do biotechnology and health-care firms have poorer continuous disclosure practices as reflected in ASX queries?
Hsu, Grace C.-M., Clarkson, Peter and Ouyang, Annabelle X. (2019). Do biotechnology and health-care firms have poorer continuous disclosure practices as reflected in ASX queries?. Accounting Research Journal, 32 (2), 88-112. doi: 10.1108/ARJ-12-2015-0152
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Journal Article: Inter-temporal changes in analysts' forecast properties under the Australian continuous disclosure regime
Hsu, Grace C., Lindsay, Steven and Tutticci, Irene (2012). Inter-temporal changes in analysts' forecast properties under the Australian continuous disclosure regime. Accounting and Finance, 52 (4), 1101-1123. doi: 10.1111/j.1467-629X.2011.00451.x
Grants
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Information Costs and Superannuation Choices in Australia
(2017–2020) Accounting and Finance Association of Australia and New Zealand
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Discretionary Managerial Disclosure in Response to AIFRS Adoption in Interim Financial Reports
(2006–2007) Accounting and Finance Association of Australia and New Zealand
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(2005–2006) UQ New Staff Research Start-Up Fund
Supervision
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Information Cost and Member Choice in the Australian Superannuation Industry
(2017) Doctor Philosophy
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The role of retail investors in the Chinese capital markets
Doctor Philosophy
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The property and casualty insurance claims reserve error: Determinants and consequences
(2018) Doctor Philosophy
Publications
Journal Article
-
Switching between superannuation funds: Does performance and marketing matter?
Peng, Xiaowen, Alpert, Karen and Hsu, Grace Chia-Man (2020). Switching between superannuation funds: Does performance and marketing matter?. Pacific Basin Finance Journal, 63 101431, 101431. doi: 10.1016/j.pacfin.2020.101431
-
Hsu, Grace C.-M., Clarkson, Peter and Ouyang, Annabelle X. (2019). Do biotechnology and health-care firms have poorer continuous disclosure practices as reflected in ASX queries?. Accounting Research Journal, 32 (2), 88-112. doi: 10.1108/ARJ-12-2015-0152
-
Hsu, Grace C., Lindsay, Steven and Tutticci, Irene (2012). Inter-temporal changes in analysts' forecast properties under the Australian continuous disclosure regime. Accounting and Finance, 52 (4), 1101-1123. doi: 10.1111/j.1467-629X.2011.00451.x
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Hsu, Grace Chia-Man (2009). Impact of earnings performance on price-sensitive disclosures under the Australian continuous disclosure regime. Accounting and Finance, 49 (2), 317-339. doi: 10.1111/j.1467-629X.2008.00288.x
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Does the presence of institutional investors influence accruals management? Evidence from Australia
Hsu, Grace C.-M. and Koh, Ping-Sheng (2005). Does the presence of institutional investors influence accruals management? Evidence from Australia. Corporate Governance: An International Review, 13 (6), 809-823. doi: 10.1111/j.1467-8683.2005.00472.x
Conference Publication
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The impact of disclosure regulation on analyst forecasts: A comparison of Australia and the U.S.
Hsu, Grace, Lindsay, Steven and Tutticci, Irene (2006). The impact of disclosure regulation on analyst forecasts: A comparison of Australia and the U.S.. AFAANZ 2006 Annual Conference, Wellington, New Zealand, 2-4 July 2006.
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Hsu, G. C. (2005). The impact of earnings performance on price sensitive disclosures under the Australian continuous disclosure regime. AFAANZ 2005 Conference, Melbourne, 3-5 July, 2005. Melbourne, Vic: AFAANZ.
Other Outputs
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Hsu, Chia-Man Grace (2005). The impact of earnings performance on price sensitive disclosures under the Australian continuous disclosure regime. PhD Thesis, School of Business, The University of Queensland. doi: 10.14264/107149
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Australian management earnings forecasts : information additional to consensus analysts' forecasts
Hsu, Chia-man Grace (1998). Australian management earnings forecasts : information additional to consensus analysts' forecasts. Honours Thesis, School of Business, The University of Queensland. doi: 10.14264/219214
Grants (Administered at UQ)
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Information Costs and Superannuation Choices in Australia
(2017–2020) Accounting and Finance Association of Australia and New Zealand
-
Discretionary Managerial Disclosure in Response to AIFRS Adoption in Interim Financial Reports
(2006–2007) Accounting and Finance Association of Australia and New Zealand
-
(2005–2006) UQ New Staff Research Start-Up Fund
PhD and MPhil Supervision
Current Supervision
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The role of retail investors in the Chinese capital markets
Doctor Philosophy — Associate Advisor
Other advisors:
Completed Supervision
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Information Cost and Member Choice in the Australian Superannuation Industry
(2017) Doctor Philosophy — Principal Advisor
Other advisors:
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The property and casualty insurance claims reserve error: Determinants and consequences
(2018) Doctor Philosophy — Associate Advisor
Other advisors:
