Purpose: The purpose of this paper is to determine the properties of analysts’ cash flows from operations (CFO) forecast generated for Australian listed firms as a productive activity, within the wider processes of financial disclosure in Australia. Design/methodology/approach: Two categories...

Purpose – The purpose of this paper is to assess the financial disclosure vis-á-vis economic reality of research and development (R&D) expensed by Australian firms under the pre-2005 Australian generally accepted accounting principles (A-GAAP) regime via the lens of market-to-book....

Purpose – The purpose of this paper is to assess the financial disclosure vis‐á‐vis economic reality of research and development (R&D) expensed by Australian firms under the pre‐2005 Australian generally accepted accounting principles (A‐GAAP) regime via the lens of...