...Pooja Kumari; Chandra Sekhar Mishra Purpose This study aims to investigate how the intangible intensive nature of firms affects the value relevance of earnings and the book value of equity between profit- and loss-reporting firms. The study also examines how firms’ intangible intensity affects...

... the consistent use of analysts’ forecasts as proxies for expected earnings in Australian research, this paper provides insights to what extent the expected level of forecast accuracy is realised and the reasons for the greater accuracy in the superior forecast measure. Practical implications...

...‐ahead NI is not statistically significant; and OCI is not incrementally value relevant. Practical implications The findings would be of interest to securities analysts and other users in valuing firms and when earnings are used in contractual settings (e.g. management compensation). Further...

...Xiaomeng Chen Purpose This paper aims to use Australian analysts' forecast data to compare the relative accuracy of consensus and the most recent forecast in the month before the earnings announcement. Design/methodology/approach Cross‐sectional regression is used on a sample of 4,358 company...

... ordinary least squares regression, the paper analyse the quality of reported earnings for a sample of firms over the 1998‐2002 time period. Findings The findings show negative and statistically significant associations between reported earnings quality and the proportion of CEO incentive pay and firm's...

...Natalie Gallery; Marion R. Hutchinson; Majella Percy; Leyal Erkurtoglu Purpose The purpose of this study is to examine the impact of recent corporate governance reforms on the association between governance practices and earnings management. Design/methodology/approach This study examines...

...Beilei Zhang; David Emanuel Purpose This study seeks to examine the relation between non‐audit services provided by incumbent auditors and an important aspect of earnings quality – conservatism, using New Zealand data. Conservatism is defined as the adoption of accounting policies that accelerate...

...May H. Lo; Le (Emily) Xu Purpose The purpose of this study is to examine whether financial analysts mislead investors in recognizing the differential persistence of the three cash flow components of earnings, defined by Dechow et al., in forecasting annual earnings. Design/methodology...

...Hardjo Koerniadi; Alireza Tourani‐Rad Purpose The purpose of this paper is to extend the literature on earnings management by examining whether stock dividends provide management with an incentive to manipulate earnings. Design/methodology/approach This paper employs a refined accrual model...