Analyst and management forecasts signal a firm's future prospects, and research suggests that investors are conscious of the differing incentives to release news. We examine investor reaction to the information contained in these forecasts by considering whether decisions about their...

Recent international developments have refuelled the debate on public sector conceptual framework issues. Drawing on the Australian experience, this study surveys stakeholders of public sector financial reports to examine issues of concern in the development of concepts, definitions and...

This teaching note reports and evaluates an initiative to enhance first-year accounting students' written communication skills in a large class setting. The procedures adopted are outlined and empirical evidence of the effectiveness of these procedures in enhancing writing skills is provided....