An experiment was undertaken to investigate the relationship between instruction style and student performance. Instruction style was modelled as a multidimensional approachability construct comprising degrees of immediacy and structure. The capacity for an instructor to manipulate perceived...

Evidence regarding the value relevance of corporate earnings forecast disclosures made during initial public offerings has not been consistent in the literature. This study considers several different attributes of an earnings forecast that might better determine the forecast's value relevance...

Purpose – This paper aims to extend the research into company financial forecasts by modelling naïve earnings forecasts derived from normalised historic accounting data disclosed during Australian initial public offerings (IPOs). It seeks to investigate naïve forecast errors and compare them...

Purpose – This paper aims to extend the research into company financial forecasts by modelling naïve earnings forecasts derived from normalised historic accounting data disclosed during Australian initial public offerings (IPOs). It seeks to investigate naïve forecast errors and compare them...

This paper considers the association between instruction style and student academic performance, and draws from recent laboratory research where accounting student performance was found to be closely associated with the effect of instructor behaviour upon student task motivation and deep...

This paper examines the controversy surrounding the use of the Inverted‐Sum‐Of‐Years‐Digits (ISOYD) method of goodwill amortisation and events leading to its banning by the Australian accounting regulatory bodies. Companies using the method claimed that a prohibition would reduce their...