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Lo, May H.; Xu, Le (Emily) - In: Accounting Research Journal 21 (2008) 1, pp. 33-54

Purpose – The purpose of this study is to examine whether financial analysts mislead investors in recognizing the differential persistence of the three cash flow components of earnings, defined by Dechow et al. , in forecasting annual earnings. Design/methodology/approach – The paper uses...

Persistent link: https://www.econbiz.de/10014676557

The reliability of mandatory cash expenditure forecasts provided by Australian mining exploration companies in quarterly cash flow reports

Gallery, Gerry; Nelson, Jodie - In: Accounting Research Journal 21 (2008) 3, pp. 263-287

Purpose – The purpose of this study is to examine the usefulness of pre‐production cash expenditure forecasts issued by Australian mining explorers in their quarterly cash‐flow reports. Design/methodology/approach – Usefulness is determined by examining compliance and the reliability of...

Persistent link: https://www.econbiz.de/10014676567

The effects of forecast specificity on the asymmetric short‐window share market response to management earnings forecasts

Chan, Howard; Faff, Robert; Kee Ho, Yee; Ramsay, Alan - In: Accounting Research Journal 22 (2009) 3, pp. 237-261

Purpose – This study aims to test the effects of forecast specificity on the asymmetric short‐window share market response to management earnings forecasts (MEF). Design/methodology/approach – The paper examines a large sample of hand‐checked Australian data over the period 1994 to 2001....

Persistent link: https://www.econbiz.de/10014676579

Australian evidence on the accuracy of analysts' expectations

Chen, Xiaomeng - In: Accounting Research Journal 23 (2010) 1, pp. 94-116

Purpose – This paper aims to use Australian analysts' forecast data to compare the relative accuracy of consensus and the most recent forecast in the month before the earnings announcement. Design/methodology/approach – Cross‐sectional regression is used on a sample of 4,358 company‐year...

Persistent link: https://www.econbiz.de/10014676586

2011 Awards for Excellence

In: Accounting Research Journal 25 (2012) 1

Persistent link: https://www.econbiz.de/10014676635

The effects of forecast specificity on the asymmetric short-window share market response to management earnings forecast

Chan, Howard; Faff, Robert; Ho, Yee Kee; Ramsay, Alan - In: Accounting Research Journal 22 (2009) November, pp. 237-261

Purpose – This study aims to test the effects of forecast specificity on the asymmetric short-window share market response to management earnings forecasts (MEF). Design/methodology/approach – The paper examines a large sample of hand-checked Australian data over the period 1994 to 2001....

Persistent link: https://www.econbiz.de/10008490150

The reliability of mandatory cash expenditure forecasts provided by Australian mining exploration companies in quarterly cash flow reports

Gallery, Gerry; Nelson, Jodie - In: Accounting Research Journal 21 (2008) November, pp. 263-287

Purpose – The purpose of this study is to examine the usefulness of pre-production cash expenditure forecasts issued by Australian mining explorers in their quarterly cash-flow reports. Design/methodology/approach – Usefulness is determined by examining compliance and the reliability of...

Persistent link: https://www.econbiz.de/10005007749

Do analysts mislead investors?: A comparison of analysts' and investors' weightings of cash components in forecasting annual earnings

Lo, May H.; Le (Emily) Xu - In: Accounting Research Journal 21 (2008) July, pp. 33-54

Purpose – The purpose of this study is to examine whether financial analysts mislead investors in recognizing the differential persistence of the three cash flow components of earnings, defined by Dechow et al., in forecasting annual earnings. Design/methodology/approach – The paper uses...

Persistent link: https://www.econbiz.de/10005047612

Australian evidence on the accuracy of analysts' expectations: The value of consensus and timeliness prior to the earnings announcement

Chen, Xiaomeng - In: Accounting Research Journal 23 (2010) July, pp. 94-116

Purpose – This paper aims to use Australian analysts' forecast data to compare the relative accuracy of consensus and the most recent forecast in the month before the earnings announcement. Design/methodology/approach – Cross-sectional regression is used on a sample of 4,358 company-year...

Persistent link: https://www.econbiz.de/10008671875

Comparison of propensity for carbon disclosure between developing and developed countries

Luo, Le; Tang, Qingliang; Lan, Yi‐Chen - In: Accounting Research Journal 26 (2013) 1, pp. 6-34

Purpose – The purpose of this paper is to investigate differences in voluntary carbon disclosure between developing and … Carbon Disclosure Project (CDP) company reports in 2009. Profitability, leverage and growth were used as proxies for the … degree of resource availability and the firm's participation in the CDP was used as a proxy for carbon disclosure propensity …

Persistent link: https://www.econbiz.de/10014676705