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Inter-temporal changes in analysts’ forecast properties under the Australian continuous disclosure regime
Hsu, Grace C.-M.; Lindsay, Steven; Tutticci, Irene - In: Accounting and Finance 52 (2012) 4, pp. 1101-1123
Persistent link: https://www.econbiz.de/10010642660
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Market's perception of deferred tax accruals
Chang, Cheryl; Herbohn, Kathleen; Tutticci, Irene - In: Accounting and Finance 49 (2009) 4, pp. 645-673
This study investigates the value relevance and incremental information content of deferred tax accruals reported under the 'income statement method' (AASB 1020 "Accounting for Income Taxes") over the period 2001-2004. Our findings suggest that deferred tax accruals are viewed as assets and...
Persistent link: https://www.econbiz.de/10008469106
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Market reaction to takeover rumour in Internet Discussion Sites
Clarkson, Peter M.; Joyce, Daniel; Tutticci, Irene - In: Accounting and Finance 46 (2006) 1, pp. 31-52
We examine the market reaction to takeover rumour postings in the "Hotcopper" Internet Discussion Site (IDS). Results from the interday analysis show abnormal returns and trading volumes on the day before and the day of the posting. Results of the intraday analysis show abnormal returns and...
Persistent link: https://www.econbiz.de/10005659139