Xu, Bing; Bhuiyan, Md. Borhan Uddin; Rahman, Asheq - In: Pacific Accounting Review 28 (2016) 2, pp. 111-134
Purpose This paper aims to identify and explain the composition, determinants, relevance and effects of underlying profit and emphasis placed on underlying profit in annual reports. Design/methodology/approach The paper uses multivariate analysis of data from New Zealand listed companies from...