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Keywords: Listed companies
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Journal Articles
Journal:
Accounting Research Journal
Accounting Research Journal (2011) 24 (3): 268–289.
Published: 22 November 2011
...M. Humayun Kabir; Fawzi Laswad Purpose The purpose of this paper is to investigate the properties of net income (NI) and total comprehensive income (TCI) of listed companies in New Zealand (NZ). Four properties of TCI and NI are examined: persistence, variability, predictive ability, and value...
Journal Articles
Journal:
Accounting Research Journal
Accounting Research Journal (2011) 24 (2): 150–177.
Published: 13 September 2011
... and to disclosure regimes and the evidence on market‐to‐book's reflection of R&D under US‐GAAP. Australia Listed companies Research and development Financial reporting Market‐to‐book Intangibles A‐GAAP AIFRS From the late 1980s through the mid‐2000s, Australia experienced a steady rise...
