The present study investigates the impact of student diversity on performance of first-year undergraduate accounting students. The paper is motivated by (i) increasing diversity amongst the accounting student cohort because of the trend to internationalise education services in industrialised...

type="main" xml:id="acfi12026-abs-0001" <title type="main">Abstract</title> <p>Using firms from 20 non-US countries, we investigate whether and how ownership structure, analyst following and country-level institutions influence stock price informativeness (SPI). We find that stock price informativeness decreases with...</p>

type="main" xml:id="acfi12013-abs-0001" <title type="main">Abstract</title> <p>This study contributes evidence on the valuation relevance of the ‘use of proceeds’ disclosure in the initial public offering (IPO) prospectus. This article develops a classification of ‘use of proceeds’ disclosures that aims to capture...</p>

We examine whether firms that capitalize a higher proportion of their underlying intangible assets have higher analyst following, lower dispersion of analysts' earnings forecasts and more accurate earnings forecasts relative to firms that capitalize a lower proportion. Under Australian generally...