Purpose: The effectiveness of a message to persuade tourists to consume healthier and more ecological food may be influenced by (1) the message content, (2) the message sender and (3) the receiver of the message. This study analyses effective persuasion of tourists by simultaneously...

The Prediction Accuracy Index (PAI) monitors stability, defined as whether the predictive power of a model has deteriorated due to a change in the distribution of the explanatory variables since its development. This paper shows how the PAI is related to the Mahalanobis distance, an established...

Purpose: The purpose of this paper is to assess whether multiple directorships have an influence on earnings management for Australian publicly listed firms. This paper attempts to determine whether boards with multiple directorships are effective monitors and are able to constrain earnings...

This research study, motivated by the difference in opinion between the Joint Working Group of Standard Setters (JWGSS) and the Joint Working Group of Banking Associations (JWGBA), generates empirical evidence on preparer and user preferences for fair value accounting for all financial...

Risk models developed on one dataset are often applied to new data and, in such cases, it is prudent to check that the model is suitable for the new data. An important application is in the banking industry, where statistical models are applied to loans to determine provisions and capital...