Associate Professor Helen Roberts

Publications

Huang, J., Roberts, H., & Tan, E. K. M. (2024). Media uncertainty and risk-taking. International Review of Financial Analysis, 91, 102930. doi: 10.1016/j.irfa.2023.102930 Journal - Research Article

Li, M., & Roberts, H. (2023). Zero leverage and dividend policy. Finance Research Letters, 104430. doi: 10.1016/j.frl.2023.104430 Journal - Research Article

Noviarini, J., Coleman, A., Roberts, H., & Whiting, R. H. (2023). Financial literacy and retirees' resource allocation decisions in New Zealand. Pacific-Basin Finance Journal. Advance online publication. doi: 10.1016/j.pacfin.2023.101985 Journal - Research Article

Nguyen, D. T. T., Diaz-Rainey, I., Roberts, H., & Le, M. (2023). The impact of natural disasters on bank performance and the moderating role of financial integration. Applied Economics. Advance online publication. doi: 10.1080/00036846.2023.2174931 Journal - Research Article

Talpur, S., Nadeem, M., & Roberts, H. (2023). Corporate social responsibility decoupling: A systematic literature review and future research agenda. Journal of Applied Accounting Research. Advance online publication. doi: 10.1108/JAAR-08-2022-0223 Journal - Research Article

Biswas, P. K., Chapple, L., Roberts, H., & Stainback, K. (2023). Board gender diversity and women in senior management. Journal of Business Ethics, 182, 177-198. doi: 10.1007/s10551-021-04979-x Journal - Research Article

Sattar, M., Biswas, P. K., & Roberts, H. (2023). Private firm performance: Do women directors matter? Meditari Accountancy Research, 31(3), 602-634. doi: 10.1108/MEDAR-03-2021-1233 Journal - Research Article

Biswas, P. K., Roberts, H., & Whiting, R. H. (2022). Female directors and CSR disclosure in Bangladesh: The role of family affiliation. Meditari Accountancy Research, 30(1), 163-192. doi: 10.1108/MEDAR-10-2019-0587 Journal - Research Article

Gebremariam, H., Roberts, H., & Whiting, R. (2022). Microfinance institutions' risk and governance in Sub-Saharan Africa. International Journal of Social Economics, 49(3), 449-469. doi: 10.1108/IJSE-10-2020-0719 Journal - Research Article

Huang, J., Roberts, H., & Tan, E. K. M. (2022). The media and CEO dominance. International Review of Finance, 22, 5-35. doi: 10.1111/irfi.12338 Journal - Research Article

McCarten, M., Diaz-Rainey, I., Roberts, H., & Tan, E. K. M. (2022). Political connections, tacit power, and corporate misconduct. Journal of Business Finance & Accounting, 49, 1530-1552. doi: 10.1111/jbfa.12603 Journal - Research Article

Nguyen, D. T. T., Diaz-Rainey, I., Roberts, H., & Le, M. (2022). The non-monotonic relationship between financial integration and cost efficiency: Evidence from East Asian commercial banks. International Review of Economics & Finance, 80, 418-438. doi: 10.1016/j.iref.2022.02.078 Journal - Research Article

Regasa, D., Fielding, D., & Roberts, H. (2022). Ethnicity, banking and local economic development: Evidence from Ethiopia. Journal of African Economies, 31(5), 409-440. doi: 10.1093/jae/ejab028 Journal - Research Article

Sattar, M., Biswas, P. K., & Roberts, H. (2022). Board gender diversity and firm risk in UK private firms. Global Finance Journal, 54, 100766. doi: 10.1016/j.gfj.2022.100766 Journal - Research Article

Sattar, M., Biswas, P. K., & Roberts, H. (2022, April). The effect of board gender diversity on UK private firm capital structure. Verbal presentation at the Financial Markets & Corporate Governance (FMCG) Conference, [Hybrid]. Conference Contribution - Verbal presentation and other Conference outputs

Adler, R., Roberts, H., Crombie, N., & Dixon, K. (2021). Determinants of accounting students’ undergraduate learning satisfaction. Accounting & Finance, 61, 5231-5254. doi: 10.1111/acfi.12756 Journal - Research Article

Biswas, P. K., Roberts, H., & Stainback, K. (2021). Does women's board representation affect non‐managerial gender inequality? Human Resource Management, 60, 659-680. doi: 10.1002/hrm.22066 Journal - Research Article

Diaz-Rainey, I., Gehricke, S. A., Roberts, H., & Zhang, R. (2021). Trump vs. Paris: The impact of climate policy on U.S. listed oil and gas firm returns and volatility. International Review of Financial Analysis, 76, 101746. doi: 10.1016/j.irfa.2021.101746 Journal - Research Article

Nguyen, D. T. T., Diaz-Rainey, I., Roberts, H., & Le, M. (2021). Loans from my neighbours: East Asian commercial banks, financial integration, and bank default risk. International Review of Financial Analysis, 74, 101659. doi: 10.1016/j.irfa.2021.101659 Journal - Research Article

Noviarini, J., Coleman, A., Roberts, H., & Whiting, R. H. (2021). Financial literacy, debt, risk tolerance and retirement preparedness: Evidence from New Zealand. Pacific-Basin Finance Journal, 68, 101598. doi: 10.1016/j.pacfin.2021.101598 Journal - Research Article

Onishchenko, O., Zhao, J., Kuruppuarachchi, D., & Roberts, H. (2021). Intraday time-series momentum and investor trading behavior. Journal of Behavioral & Experimental Finance, 31, 100557. doi: 10.1016/j.jbef.2021.100557 Journal - Research Article

Regasa, D., Fielding, D., & Roberts, H. (2021). Contestable credit markets and household welfare: Panel data evidence from Ethiopia. Journal of Development Studies, 57(3), 484-501. doi: 10.1080/00220388.2020.1826447 Journal - Research Article

Onishchenko, O., Zhao, J., Kuruppuarachchi, D., & Roberts, H. (2021, July). Who drives intraday time-series momentum? Verbal presentation at the Accounting & Finance Association of Australia and New Zealand (AFAANZ) Conference, [Online]. Conference Contribution - Verbal presentation and other Conference outputs

Nguyen, D. T. T., Diaz-Rainey, I., & Roberts, H. (2020). The impact of banking integration on East Asian commercial banks. In J. Beirne & D. G. Fernandez (Eds.), Macroeconomic stabilization in the digital age. (pp. 141-172). Tokyo, Japan: Asian Development Bank Institute. Chapter in Book - Research

Anderson, W., Bhattacharyya, N., Morrill, C., & Roberts, H. (2020). Dividend payout and executive compensation: Theory and evidence from New Zealand. Accounting & Finance, 60, 1007-1022. doi: 10.1111/acfi.12399 Journal - Research Article

Lont, D. H., Ranasinghe, D., & Roberts, H. (2020). Non-GAAP disclosures and CEO pay levels. International Journal of Accounting, 55(4). doi: 10.1142/S109440602050016X Journal - Research Article

Regasa, D., Fielding, D., & Roberts, H. (2020). Sources of financing and firm growth: Evidence from Ethiopia. Journal of African Economies, 29(1), 26-45. doi: 10.1093/jae/ejz012 Journal - Research Article

Richards, D. W., Roberts, H., & Whiting, R. H. (2020). Female financial advisors: Where art thou? Australian Journal of Management, 45(4), 624-644. doi: 10.1177/0312896219896389 Journal - Research Article

Nguyen, D. T. T., Diaz-Rainey, I., Roberts, H., & Le, M. (2020). Loans from my neighbors: East Asian commercial banks, banking integration, and bank default risk [ADBI Working Paper Series No. 1113]. Tokyo, Japan: Asian Development Bank Institute. 30p. Retrieved from https://www.adb.org/publications/loans-east-asian-commercial-banks-banking-integration-bank-default-risk Working Paper; Discussion Paper; Technical Report

Biswas, P. K., Roberts, H., & Whiting, R. H. (2019). The impact of family vs non-family governance contingencies on CSR reporting in Bangladesh. Management Decision, 57(10), 2758-2781. doi: 10.1108/MD-11-2017-1072 Journal - Research Article

Brown, K., Connelly, S., Lovelock, B., Mainvil, L., Mather, D., Roberts, H., Skeaff, S., & Shephard, K. (2019). Do we teach our students to share and to care? Research in Post-Compulsory Education, 24(4), 462-481. doi: 10.1080/13596748.2019.1654693 Journal - Research Article

Kuruppuarachchi, D., Premachandra, I. M., & Roberts, H. (2019). A novel market efficiency index for energy futures and their term structure risk premiums. Energy Economics, 77, 23-33. doi: 10.1016/j.eneco.2018.09.010 Journal - Research Article

Noviarini, J., Coleman, A., Roberts, H., & Whiting, R. H. (2019). Housing liquidation and financial adequacy of retirees in New Zealand. Housing Studies, 34(9), 1543-1580. doi: 10.1080/02673037.2019.1585522 Journal - Research Article

Richards, D., Roberts, H., & Whiting, R. (2019). Female financial advisers: Where art thou? Proceedings of the Accounting & Finance Association of Australia and New Zealand (AFAANZ) Annual Conference. Retrieved from http://www.afaanzconference.com Conference Contribution - Published proceedings: Full paper

Diaz-Rainey, I., Gehricke, S., Roberts, H., & Zhang, R. (2019). Trump vs. Paris: The impact of climate policy and climate risk on US listed oil and gas firm valuation. Proceedings of the 13th Otago Energy Research Centre (OERC) and Otago Climate Change Network (OCCNET) Energy & Climate Change Symposium. (pp. 11). Retrieved from https://www.otago.ac.nz/oerc Conference Contribution - Published proceedings: Abstract

Noviarini, J., Roberts, H., Coleman, A., & Whiting, R. (2019, December). Financial literacy and decision-making among older New Zealanders: Evidence from 1000Minds survey. Verbal presentation at the 27th Colloquium on Pensions and Retirement Research, Sydney, Australia. Conference Contribution - Verbal presentation and other Conference outputs

Li, M., & Roberts, H. (2018). CEO board membership: Implications for firm value. Pacific Accounting Review, 30(3), 352-370. doi: 10.1108/PAR-05-2017-0037 Journal - Research Article

Li, M., & Roberts, H. (2018). Does mandated independence improve firm performance? Evidence from New Zealand. Pacific Accounting Review, 30(1), 92-109. doi: 10.1108/PAR-01-2017-0004 Journal - Research Article

Tadele, H., Roberts, H., & Whiting, R. H. (2018). Microfinance institutions' website accessibility. Pacific-Basin Finance Journal, 50, 279-293. doi: 10.1016/j.pacfin.2016.10.003 Journal - Research Article

Tadele, H., Roberts, H., & Whiting, R. H. (2018). Microfinance institutions’ transparency in Sub-Saharan Africa. Applied Economics, 50(14), 1601-1616. doi: 10.1080/00036846.2017.1368993 Journal - Research Article

Tadele, H., Roberts, H., & Whiting, R. H. (2018). Transparency and microfinance institutions' risk in Sub-Saharan Africa. International Journal of Corporate Governance, 9(2), 201-226. doi: 10.1504/IJCG.2018.091277 Journal - Research Article

Huang, J., Roberts, H., & Tan, E. K. M. (2018). Media tone and CEO human capital. Proceedings of the Auckland Centre for Financial Research 8th New Zealand Finance Meeting (NZFM). Auckland, New Zealand: Auckland Centre for Financial Research. Retrieved from https://acfr.aut.ac.nz Conference Contribution - Published proceedings: Full paper

Shephard, K., Roberts, H., & Skeaff, S. (2018). Do we teach our students to care and share? [Panel discussion]. Proceedings of the Higher Education Development Centre (HEDC) Symposium: Celebrating Higher Education. (pp. 3). Retrieved from https://www.otago.ac.nz/hedc Conference Contribution - Published proceedings: Abstract

Diaz-Rainey, I., Le, M., Roberts, H., & Nguyen, D. T. T. (2018, April). The non-monotonic relationship between financial integration and cost efficiency: Evidence from Asian commercial banks. Verbal presentation at the 9th Conference on Financial Markets and Corporate Governance (FMCG), Melbourne, Australia. Conference Contribution - Verbal presentation and other Conference outputs

Noviarini, J., Coleman, A., Roberts, H., & Whiting, R. (2018, July). A dynamic approach to the role of housing liquidation options in optimal consumption among retirees. Verbal presentation at the 26th Colloquium on Pensions and Retirement Research, Sydney, Australia. Conference Contribution - Verbal presentation and other Conference outputs

Roberts, H., & Li, M. (2017). Corporate governance in New Zealand. In A. N. Kostyuk, U. Braendle & V. Capizzi (Eds.), Corporate governance: New challenges and opportunities. (pp. 103-110). Sumy, Ukraine: Virtus. Chapter in Book - Research

Diaz-Rainey, I., Roberts, H., & Lont, D. H. (2017). Crude inventory accounting and speculation in the physical oil market. Energy Economics, 66, 508-522. doi: 10.1016/j.eneco.2017.03.029 Journal - Research Article

Li, M., & Roberts, H. (2017). Director and CEO pay reciprocity and CEO board membership. Journal of Economics & Business, 91, 54-65. doi: 10.1016/j.jeconbus.2017.10.002 Journal - Research Article

Roberts, H., Diaz-Rainey, I., & Genc, M. (2017). Educational performance, ‘clicker’ engagement and ethnicity: Evidence from Finance 101. Journal of Financial Education, 43(2), 201-222. Journal - Research Article

Noviarini, J., Roberts, H., Coleman, A., & Whiting, R. H. (2017). Financial adequacy in retirement: The role of asset liquidity in New Zealand. Proceedings of the 25th Annual Colloquium of Superannuation Researchers Centre of Excellence in Population Ageing Research (CEPAR). Retrieved from https://www.cepar.edu.au/news-events/events/25th-colloquium-superannuation-researchers Conference Contribution - Published proceedings: Full paper

Biswas, P. K., Roberts, H., & Whiting, R. H. (2017). CSR reporting in Bangladesh: The introduction of Corporate Governance Guidelines. Proceedings of the 8th Financial Markets and Corporate Governance (FMCG) Conference. Retrieved from https://www.victoria.ac.nz/sacl Conference Contribution - Published proceedings: Abstract

Lont, D. H., Ranasinghe, D., & Roberts, H. (2017). CEO compensation and non-GAAP disclosures. Proceedings of the 8th Financial Markets and Corporate Governance (FMCG) Conference. Retrieved from https://www.victoria.ac.nz/sacl Conference Contribution - Published proceedings: Abstract

McCarten, M., Diaz-Rainey, I., Roberts, H., & Tan, E. (2017, June). Political lobbying and securities class actions. Verbal presentation at the Journal of Accounting Auditing and Finance (JAAF) Conference, Dunedin, New Zealand. Conference Contribution - Verbal presentation and other Conference outputs

Ranasinghe, D., Lont, D., & Roberts, H. (2017, June). CEO compensation and non-GAAP disclosures. Verbal presentation at the Journal of Accounting Auditing and Finance (JAAF) Conference, Dunedin, New Zealand. Conference Contribution - Verbal presentation and other Conference outputs

Roberts, H., Biswas, P. K., & Whiting, R. (2017, June). CSR reporting in Bangladesh: The introduction of corporate governance guidelines. Verbal presentation at the Journal of Accounting Auditing and Finance (JAAF) Conference, Dunedin, New Zealand. Conference Contribution - Verbal presentation and other Conference outputs

Whiting, R., Biswas, P., & Roberts, H. (2017, June). Family ties, female directors and CSR reporting in Bangladesh. Verbal presentation at the Journal of Accounting Auditing and Finance (JAAF) Conference, Dunedin, New Zealand. Conference Contribution - Verbal presentation and other Conference outputs

Regasa, D., Fielding, D., & Roberts, H. (2017). Access to financing and firm growth: Evidence from Ethiopia [Economics Discussion Papers No. 1707]. Dunedin, New Zealand: University of Otago. 29p. Retrieved from http://hdl.handle.net/10523/7267 Working Paper; Discussion Paper; Technical Report

Srivastava, S., Lin, H., Premachandra, I. M., & Roberts, H. (2016). Global risk spillover and the predictability of sovereign CDS spread: International evidence. International Review of Economics & Finance, 41, 371-390. doi: 10.1016/j.iref.2015.10.047 Journal - Research Article

McCarten, M., Diaz-Rainey, I., & Roberts, H. (2016). Lobbying and securities class actions pre- and post-SOX. Proceedings of the New Zealand Finance Colloquium. Retrieved from http://www.nzfc.ac.nz/archives/2016/schedule/ Conference Contribution - Published proceedings: Full paper

Adler, R., Crombie, N., Dixon, K., & Roberts, H. (2016). Lecturing proficiency and effectiveness of New Zealand accounting and finance academics. Proceedings of the Mid-Atlantic Region Meeting of the American Accounting Association. Retrieved from http://aaahq.org/Meetings/2016/Mid-Atlantic-Region Conference Contribution - Published proceedings: Abstract

Diaz-Rainey, I., Roberts, H., & Lont, D. (2016). Crude inventory accounting and speculation in the physical oil market [Extended abstract]. Proceedings of the 39th International Association for Energy Economics (IAEE) Conference. Retrieved from http://www.iaee2016nhh.no/ Conference Contribution - Published proceedings: Abstract

Gebremariam, H., Roberts, H., & Whiting, R. (2016). MFI website accessibility. Social Science Research Network. 34p. Retrieved from https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2725609 Working Paper; Discussion Paper; Technical Report

Crack, T. F., & Roberts, H. (2015). Credit card balances and repayment under competing minimum payment regimes. Review of Quantitative Finance & Accounting, 45(4), 785-801. doi: 10.1007/s11156-014-0455-3 Journal - Research Article

Crack, T. F., & Roberts, H. (2015). Credit cards, excess debt, and the time value of money: The parable of the debt banana. Journal of Financial Education, 41(1), 117-137. Journal - Research Article

Low, D. C. M., Roberts, H., & Whiting, R. H. (2015). Board gender diversity and firm performance: Empirical evidence from Hong Kong, South Korea, Malaysia and Singapore. Pacific-Basin Finance Journal, 35, 381-401. doi: 10.1016/j.pacfin.2015.02.008 Journal - Research Article

Tajaddini, R., Crack, T. F., & Roberts, H. (2015). Price and earnings momentum, transaction costs, and an innovative practitioner technique. International Review of Finance, 15(4), 555-597. doi: 10.1111/irfi.12065 Journal - Research Article

Borthwick, A., & Roberts, H. (2015). The effect of NZX 2003 regulated corporate governance. Proceedings of the New Zealand Finance Colloquium. Retrieved from http://www.nzfc.ac.nz/archives/2015/colloquium/ Conference Contribution - Published proceedings: Full paper

Li, M., & Roberts, H. (2015). CEO board membership: Evidence from NZ data. Proceedings of the New Zealand Finance Colloquium. Retrieved from http://www.nzfc.ac.nz/archives/2015/colloquium/ Conference Contribution - Published proceedings: Full paper

Rahmaniani, M., Zhang, J. E., & Roberts, H. (2015). Modeling the dynamics of correlations among international equity volatility indices. Proceedings of the New Zealand Finance Colloquium. Retrieved from http://www.nzfc.ac.nz/archives/2015/colloquium/ Conference Contribution - Published proceedings: Full paper

Roberts, H., & Diaz-Rainey, I. (2015). Educational performance, ‘clicker’ engagement and ethnicity: Evidence from Finance 101. Proceedings of the New Zealand Finance Colloquium. Retrieved from http://www.nzfc.ac.nz/archives/2015/colloquium/ Conference Contribution - Published proceedings: Full paper

Diaz-Rainey, I., Lont, D., & Roberts, H. (2015). Crude inventory accounting and speculation in the physical oil market. Proceedings of the Otago Energy Research Centre (OERC) Symposium. (pp. 16). Retrieved from http://www.otago.ac.nz/oerc/ Conference Contribution - Published proceedings: Abstract

Roberts, H. M., & McKnight, S. (2015, September). Managerial incentives, risk aversion and corporate policy decisions. Verbal presentation at the International Finance and Banking Society (IFABS) Corporate Finance Conference: Institutions, Governance and Finance in Globally Connected Environment, Oxford, UK. Conference Contribution - Verbal presentation and other Conference outputs

Low, D. C. M., Roberts, H., & Whiting, R. H. (2014). Board diversity and firm performance: Empirical evidence from Hong Kong, South Korea, Malaysia and Singapore. Proceedings of the 5th Financial Markets and Corporate Governance Conference (FMCGC). Retrieved from http://ssrn.com/abstract=2364225 Conference Contribution - Published proceedings: Full paper

Crack, T. F., & Roberts, H. (2013). Credit cards, excess debt, and the time value of money: The parable of the debt banana. Proceedings of the New Zealand Finance Colloquium. Retrieved from http://www.nzfc.ac.nz/archives/2013/programme/ Conference Contribution - Published proceedings: Full paper

Struthers, S., & Roberts, H. (2013). Director effectiveness and firm performance before and after the adoption of the NZX corporate governance best practice code. Proceedings of the New Zealand Finance Colloquium. Retrieved from http://www.nzfc.ac.nz/archives/2013/programme/ Conference Contribution - Published proceedings: Full paper

Lin, H., Premachandra, I., Roberts, H., & Srivastava, S. (2013, July). Global risk spillover and the predictability of sovereign credit default swap spread: International evidence. Verbal presentation at the Global Financial Stability and Prosperity Conference: Systemic Risk: Liquidity Risk, Governance and Financial Stability, Sydney, Australia. Conference Contribution - Verbal presentation and other Conference outputs

Boyle, G., & Roberts, H. (2012). CEO presence on the compensation committee: A puzzle. Journal of Economics & Business, 70, 16-26. doi: 10.1016/j.jeconbus.2012.08.002 Journal - Research Article

Roberts, H., & Tompkins, N. E. (2011). Agency theory, corporate governance, and dividend payout in New Zealand. Proceedings of the 15th New Zealand Finance Colloquium. Retrieved from http://www.nzfc.ac.nz/archives/2011/programme.html Conference Contribution - Published proceedings: Full paper

Darby, Z., & Roberts, H. (2010). The effectiveness of board ownership structures in New Zealand. Proceedings of the 14th New Zealand Finance Colloquium. Retrieved from http://www.nzfc.ac.nz/archives/2010/programme.html Conference Contribution - Published proceedings: Full paper

Boyle, G., & Roberts, H. (2009). Go along to get along? Pay-performance sensitivity and CEO membership of the compensation committee. Proceedings of the 13th New Zealand Finance Colloquium. Retrieved from http://www.nzfc.ac.nz/archives/2009/programme.html Conference Contribution - Published proceedings: Full paper

Boyle, G., Clyne, S., & Roberts, H. (2006). Valuing employee stock options: Implications for the implementation of NZ IFRS 2⁺. Pacific Accounting Review, 18(1), 3-20. Journal - Research Article

Boyle, G., Clyne, S., & Roberts, H. (2006). How much do employee stock options really cost? Proceedings of the 10th Annual New Zealand Finance Colloquium. Retrieved from http://www.nzfc.ac.nz/archives/2006/Schedule_HelpDesk.htm Conference Contribution - Published proceedings: Full paper

Roberts, H. (2005). A review of CEO compensation research theory, evidence and future direction. University of Otago, Dunedin: Department of Finance and Quantitative Analysis. 30p. Working Paper; Discussion Paper; Technical Report

Roberts, H. (2005). An investigation of the pay-performance sensitivity for New Zealand firms 1997-2002. University of Otago, Dunedin: Department of Finance and Quantitative Analysis. 31p. Working Paper; Discussion Paper; Technical Report

Roberts, H. (2005). CEO compensation in New Zealand: A descriptive analysis of CEO pay levels 1997-2002. University of Otago, Dunedin: Department of Finance and Quantitative Analysis. 44p. Working Paper; Discussion Paper; Technical Report

Roberts, H. (2005). Growth in CEO compensation and firm performance do CEOs gain at the expense of shareholders? Evidence for New Zealand firms 1997-2002. University of Otago, Dunedin: Department of Finance and Quantitative Analysis. 29p. Working Paper; Discussion Paper; Technical Report

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