Purpose – This paper provides empirical support for the introduction of cash flow disclosure regulation issued by Australasian accounting bodies, AASB and NZICA (formerly NZSA), between 1987 and 1992. Design/methodology/approach – The empirical analysis uses a long window event study format...

Purpose – To examine Australian corporate acquisitions data in the context of contemporary acquisitions theory. Design/methodology/approach – Empirical analysis using event study procedures. Findings – The study of Australian acquisitions shows that domestic acquisitions are more likely to...

Purpose – To examine Australian corporate acquisitions data in the context of contemporary acquisitions theory. Design/methodology/approach – Empirical analysis using event study procedures. Findings – The study of Australian acquisitions shows that domestic acquisitions are more likely to...