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Associate Professor Helen Roberts

Associate Professor
BSc(Hons) PGDipCom (Otago) MSc (UBC) PhD (Otago)

Tel +64 3 479 8072
Office OBS 5.18
Email helen.roberts@otago.ac.nz

Associate Professor Roberts is the MFINC Director and also provides advice on post graduate study in finance including BCom(Honours), the Diploma for Graduates and the Post Graduate Diploma in Finance (PGDipCom).

She is the Deputy Director of the Climate Energy Finance (CEF) Group and the Deputy Head of the Department of Accountancy and Finance.

Teaching

Research interests

The relationship between CEO compensation, firm performance and governance. Energy Finance and the impact of climate change on firm value. The value of board diversity and the role of gender diversity in firm governance. Gender pay gap and equity.

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Publications

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

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].

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

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. Advance online publication. doi: 10.1016/j.iref.2022.02.078

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

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

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

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. Advance online publication. 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. Advance online publication. doi: 10.1016/j.iref.2022.02.078

Journal - Research Article

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

Journal - Research Article

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., Chapple, L., Roberts, H., & Stainback, K. (2021). Board gender diversity and women in senior management. Journal of Business Ethics. Advance online publication. doi: 10.1007/s10551-021-04979-x

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

Regasa, D., Fielding, D., & Roberts, H. (2021). Ethnicity, banking and local economic development: Evidence from Ethiopia. Journal of African Economies. Advance online publication. doi: 10.1093/jae/ejab028

Journal - Research Article

Sattar, M., Biswas, P. K., & Roberts, H. (2021). Private firm performance: do women directors matter? Meditari Accountancy Research. Advance online publication. doi: 10.1108/MEDAR-03-2021-1233

Journal - Research Article

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

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

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

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

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

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

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

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

Diaz-Rainey, I., Roberts, H., & Lont, D. (2016). Can accounting inventory data shed light on physical oil market speculation? IAEE Energy Forum, (Bergen Spec. Iss.), 23-24.

Journal - Professional & Other Non-Research Articles

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

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

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

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

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

More publications...