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.
Publications
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
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
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
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
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
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., 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
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
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
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., 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
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. 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., 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
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