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The determinants of forward-looking information in annual reports of UAE companies

Aljifri, Khaled; Hussainey, Khaled - 2007

financial market or Abu Dubai securities market. Statistical analysis is performed using a backward regression. FindingsDebt …

Persistent link: https://www.econbiz.de/10009465824

The impact of audit quality on earnings predictability

Hussainey, Khaled - 2009

Purpose – This paper examines the impact of audit quality, measured by financial statements audited by the big four accounting firms, on the investors' ability to predict future earnings for profitable and unprofitable firms.Methodology – The paper uses the returns-earnings regression model...

Persistent link: https://www.econbiz.de/10009465897

The Effects of Voluntary Disclosure and Dividend Propensity on Prices Leading Earnings

Hussainey, Khaled; Walker, Martin - 2009

We investigate the joint effects of dividend propensity (i.e. whether a firm pays cash dividends) and voluntary disclosure on the relationship between current stock returns and future earnings. We examine whether dividend propensity and voluntary disclosure act as substitutes or complements in...

Persistent link: https://www.econbiz.de/10009465932

Accountants' reports on profit forecasts : regulation and practice

Brennan, Niamh; Gray, S. J. - 2000

Profit forecasts are rarely disclosed in the UK except in prospectuses, circulars and during takeover bids. There are few regulations governing the content of profit forecasts. Under stock exchange rules these forecasts must be reported on by both reporting accountants and the merchant bankers...

Persistent link: https://www.econbiz.de/10009475654

Auditor Risk Assessment: Insights from the Academic Literature

Allen, Robert D.; Hermanson, Dana R.; Kozloski, Thomas J.; … - 2006

To contribute to the PCAOB project on risk assessment in financial statement audits, we draw on the academic literature to offer insights and conclusions on the risk-assessment process. We use the PCAOB's (2005) recent briefing paper on risk assessment as the organizing framework for our...

Persistent link: https://www.econbiz.de/10009459088

Changes in accounting standards : implications for marketing in Australia

Stanton, Patricia; Stanton, John; Wiley, Jim; Thurkell, … - University of Newcastle; University of Western Sydney; … - 2004

treatments will result in biases in external reporting of marketing assets and therefore marketing performance. Reporting of …

Persistent link: https://www.econbiz.de/10009482144

Reporting intangible assets: voluntary disclosure practices of the top emerging market companies

Kang, Helen Hyon Ju, Accounting, Australian School of … - 2006

becoming important in determining corporate valueand performance. That is, there is a need for the traditional reporting model …

Persistent link: https://www.econbiz.de/10009484194

Phase II - photovoltaics for utility scale applications (PVUSA). Quarterly technical report, First quarter 1996

2008

This is the first of three planned quarterly Technical Reports of 1996 system performance and major project activities …. (4) Supported the contractor in their efforts for enhancing the performance and reliability of the Amonix EMT-3 array at …

Persistent link: https://www.econbiz.de/10009435520

Supplementation in the Columbia Basin : Summary Report Series : Final Report.

United States. Bonneville Power Administration. - 2009

provides the foundation for more detailed analysis of supplementation in subsequent reports in this series. Topics included in … this report are: definition of supplementation, project diversity, objectives and performance standards, uncertainties and …, Background, Description, Performance Measures, Uncertainty and Theory; Part 2, Theoretical Framework and Models; Part 3, Planning …

Persistent link: https://www.econbiz.de/10009435639

Research and development of methods/utilities and rules for managing cooperation for performance improvement in government offices

2008

, Methods, and Rules for Managing Cooperation for Performance Improvement. Continuous performance improvement is a gradual … (people sharing information and coordinating effort). Therefore, continuous performance improvement requires working …

Persistent link: https://www.econbiz.de/10009435663